عنوان مقاله [English]
As one of the main and effective tools in the mission accomplished and achievement of the organizational goals, the role and importance of the budget is very remarkable. In the military and police organizations, maintenance budget plays an important role in increasing the efficiency of their mission.in this study; we examine the maintenance budget efficiency of Police automotive items in Tehran. This research is the descriptive and analytical study and the library and field methods for collecting data have been used. Questionnaire-based research is used for collecting the field data information and the results were analyzed. Determined that status of transfer time, allocation cycle, expenditure site and utilization and control of allocated budgets of maintenance budget and preparation of the automotive items is good and the amount of transfer credits is moderate.