The Effects of Enabling Dimensions on Implementation of Budgeting Based Activity in Iran Police Operation Based Budgeting

Today because the information needed for managers are not supplied by traditional budgeting methods, government organizations alongside with private sector have inclined to use activity based budgeting. For this method has created greet changes in organizations budgeting process in recent years. The main propose of this research is to study the effects of enabling dimensions on implementation of activity based budgeting on operation based budgeting. This an applied research and methodologically it is analytic-descriptive and is carried out metrically and by researcher made questionnaire of 32 questions. Statistics populations consisted of 120 general managers, department chiefs and Iran police accountants. Due to limitation of population members, the testees are studied as a whole. For questionnaire credibility, formal validity and for reliability, alpha Cronbach coefficient of .93/2 achieved. Regression is used to analyze data and test hypotheses. All enabling dimensions used in this research can be influential on implementation of budgeting method based on activity in system of operation based budgeting but the time of influence and the extend of influence of each of these dimensions are subject to changes due to time conditions and organization internal environment in relation with other organizations. So based on research results, at present time and environment, the performance appraisal capability dimension has been ineffective on implementing activity based budgeting on operation budgeting system in Iran police but personnel enabling dimension and technical enabling dimension have much influence on establishment of activity based budgeting in Iran police operation budgeting system.