عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The performance budgeting system looks for creating a linkage between the performance indices and resources allocation. The appropriate budgeting system will result in cyclic planning, better cooperation and communication, and also creates a suitable platform for controlling, measuring, and evaluating the employees’ performance. It also guides the divisions’ activities towards the organization’s goal.
So, the current survey will analyze and determine the implementation barriers of a governmental organization (here in our specific case NAJA is considered), and also attempts to analyze the most prominent indices of performance budgeting implementation problems. These obstacles and barriers are categorized in three different groups of environmental, technical-processing, and personal factors; due to the budgeting experts various points of view.
The survey method utilizes the T-test at the confidence level of 95 percent, and also employed the Choporof factor to prioritize the effective implementation of performance budgeting obstacles and barriers. The required information is gathered via distributing the questionnaire between 50 persons of NAJA staff, after implementing the views of experts of budgeting for the sake of clarity and eliminating any ambiguity, with the consistency rate of 92 percent. The results achieved from this survey depicts that there is a meaningful relation between the performance budgeting implementation and environmental, technical-processing, and personal factors. So, it is strongly recommended while considering these issues and barriers, take an action to eliminate them in order to experience a successful implementation of performance budgeting.