Presenting the Smart Model of ABC in Establishing a Performance-based Budgeting System in Iran's Economic and Finance Departments
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Abstract
It is important for every organization to make a clear decision about the type of performance budgeting that suits its circumstances and characteristics. In this research, with the establishment of the performance-based budgeting system in all departments of economic affairs and property in 31 provinces of Iran, the implementation of the required steps for the implementation of the performance-based budgeting system through the calculation of the cost of the activities and services of these departments included in the provincial budget system according to the requirements of the circular and the 2022 budget law of Iran and the revision of the cost price based on the credit performance of the years (2019, 2020, 2021) and the implementation of the requirements and requirements contained in the comprehensive guidelines for performance-based budgeting (planning, costing and performance management) in the framework of the annual operational plan And its subsequent amendments until the end of Iran's sixth development plan are important and final goals. In general, the goal is to identify and calculate the total cost and calculated cost of services and sub-services and activities and programs to transform the budgeting process from a purely political process to a process that involves effective economic, objective and rational bases in decision making.
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