Investigating the Impact of Cost Management on Transparency in NAJA (Case Study of Police Command of Lorestan Pro)

What today is about transparency is more than anything else, paying attention to function Government costs or, more precisely, cost management. The management of costs in the private sector, and in particular the state, plays a significant role in the country's economy and will save the property and resources of the country. This issue has not yet been addressed, and the cause also brings about many problems that need to be addressed in order to identify and resolve them. Management of the costs, regardless of whether the organization concerned belongs to the private sector or the public requires a deep understanding of the structure of the costs of that organization. (Freeman et al., 2011) In recent years, due to lack of transparency in some financial areas, the areas of corruption have also been met. And this issue is not worthy of any government apparatus in the holy system of the Islamic Republic of Iran. On the other hand, in Najah, financial resources and credits are limited in relation to the volume of tasks and assignments assigned to them, as a result of the country's economic situation, international sanctions and the state budget. The proper management of costs in NAJA, which can, in addition to increasing the efficiency and effectiveness of the organization's expenses, provide opportunities for financial transparency and eliminate the possibility of occurrence of possible financial corruption, so this research seeks to answer this fundamental question. How much cost management is effective on financial transparency in NAJA and the province under study (Lorestan Provincial Police Command)? By carefully examining it and expressing the appropriate hypothesis, it will examine the effect of changes in the forward variable (cost management) on the criterion variable (financial transparency). In this research, different theories and approaches are described in terms of cost management, financial transparency, resource allocation, financial discipline and operational management. In the following, the methodology of the research has been studied and the statistical population has been studied and the sample size has been determined. Independent and dependent variables were introduced and the tools and methods used to collect data and evidence related to their validity and reliability were expressed. Subsequently, the analysis of the collected data from the questionnaires has been done and this analysis has been carried out in two main parts of the descriptive statistics including demographic characteristics and descriptive analysis of the variables of the research and inferential statistics including the research of the research hypotheses implemented on the data and in the end The research results are also expressed.