The possibility of implementation of activity based budgeting in Iran police

Activity based budgeting is one of the methods of budgeting for supporting accuracy of financial forecasting and increase the financial understanding of management. This research is examining the possibility of implementing activity based budgeting in Iran police. All accountants of Iran police units about 164 individuals have been chosen as statistics sample of this research.it is both an applicatory and a descriptive research and is among analytical research. Research tools are shah budgeting questionnaire (2009) that in this research for guarantee its questionnaire validity ,formal content validity and for its reliability ,alpha chronbach were used .the questionnaire alpha chronbach was 0.85 which is an acceptable reliability.in this research ,the analysis of the data is carried out at two levels.at the level of inference ,the results of the research showed that organization ability ,suitable authority ,suitable acceptance and economic advantage have influenced activity based budgeting in Iran police.