The Feasibility of Deploying Performance-Based Budgeting in one of the Defense Organizations

Implementation of performance-based budgeting is one of the most important challenges facing governments and public institutions in the world, especially developing countries. Implementing this method of budgeting will result in many benefits at the organization level. Here are some of this method of budgeting advantages that include: The optimal use of resources and the goals of the organization, the ability to compare goals with the results better, and to create an appropriate framework to control, measuring and evaluating the performance of employees. This research aims to identify the feasibility of implementing a performance-based budgeting system in a defense organization. The research is an operational and analytical research tool in which both library and field methods are utilized to collect information. The statistical population of the study consisted of 43 commanders and officers of the defensive organization. Normality of variables' distribution was confirmed by Kolmogorov-Smirnov test. To test the research hypotheses, a single sample “t-test” was used and “Friedman test” was used to rank the indices. The findings of the research show that, according to the interviewees, the defensive organization in terms of ability, has the performance appraisal ability and technical ability. In addition, it also has only the political acceptance required to implement performance-based budgeting. Also, Friedman test shows that ability index is more important than other indicators.