Identification Effective Factors the Successful Deployment of Performance Budgeting at the University of iran Science and Technology

چکیده مقاله

Performance Based Budgeting process is related to the costs and results, now this type of budgeting is established in many developed countries. The basic aim of this study was to determine the factors influencing the establishment of University of Science and Technology is Performance Based Budgeting with Shah (1998) bases Model. This study is in terms of purpose. Because it sought to resolve the problem of Iran University of Science and Technology. This research method is a questionnaire survey to collect data from the questionnaires. Because in order to assess the opinions of a number of Staff, budget and planning experts, financial managers and financial, administrative assistants of the University of Science and Technology through a questionnaire to collect data. Also according to the study sought to determine the factors influencing the establishment of operational budgeting, the study predicted. The research, involving all Staff, budget and planning experts, financial managers and financial, administrative assistants of the University of Science and Technology. According to University of Science and Technology research and education department of the total number of 1220 people. The sample of the study, according to Morgan at 95% capacity of 293 persons tested randomly available. The results of research showed that the ability to evaluate the performance capabilities of human resources and technical ability to establish successful Performance Based Budgeting is effective at the University of Science and Technology.

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