The role of organizational factors on the implementation of the operational budget for the implementation of Article 195 of the Fifth Iran Development Plan

In Iran since the beginning of the 2001 decision on a change in the type and form of budgeting has been raised at the annual budget in the first years after the law was superior but despite approval, implementing has not been yaced fulfilled practices in an appropriate manner for the same purpose. This paper aims to examine the role of organizational factors on the implementation of performance budgeting in process line with the above rules manually. Result implies that Change in the operating budget at the state has faced with internal and external challenges. Among the external factors, environmental factors and the size of government as the most important factors are facing and internal factors although can be adapted to the equipment, but human resources and financial resources cited as the main challenges. Operational budget can be implemented by concenter ting on the following factors to be desired:1- Attention to the culture and leadership. 2- commitment and support runs. 3- target group conditions. 4- consider the determination of measuring indicators. 5- Regards tendency of executives and organizational situation.