Presentation The Pattern of Performance Based Budgeting By Hybrid Technique Of Fuzzy Delphi and Fuzzy Analysis Hierarchy Process

The design of the applied process of transition from traditional budgeting to the implementation of an exit-oriented budgeting system, conventional to performance-based budgeting, requires special attention in allocating targeted resources to activities. Many of the benefits of this method of budgeting and the problems that the budgeting system faces in Iran has led to its implementation for many years to come to an end. Therefore, in this research, a performance based budgeting implementation model was introduced by adopting a fuzzy Delphi technique for introducing cost effective means of resource sharing into police activities and using the FAHP technique to determine their importance by calculating the weights. The method of this research is applied to the target and in terms of the survey implementation strategy and the statistical population of the budgeting experts chosen by the judiciary method. The results indicate that successful implementation of budget-based performance in this section has involved several factors in the sharing of police sources of awareness of the scientific discovery of crimes, including number of judicial records, personnel, specialized equipment, accused persons and vehicles are special importance.