Strategic analysis of the feasibility of implementing operational budgeting system in sport using SWOT_ANP

In recent years continuous activities and support are provided through government agencies to develop and expand sports and the process of planning, policymaking and budgeting in the field of sports has been accompanied by strengths and weaknesses across different socio-political levels. This study aimed to investigate the possibility of establishing strategic performance-based budgeting in sport by using SWOT-ANP. So, the research method is descriptive-survey and field type. The statistical population of the study is in the qualitative sector (SWOT matrix) was experts and sports officials and in the quantitative sector (SWOT-ANP) are experts and senior managers of sport organizations. The research findings showed that 8 strengths, 9 weaknesses, 10 opportunities and 8 threats were identified among the internal and external factors affecting the execution of operational budgeting which resulted in the extraction of 8 strategies in the framework of 4 overall strategies of SO, WO, ST and SO. Among the formulated strategies, the results showed that the WO strategy is the most important strategy in implementing operational budgeting system in sport, that points to importance of training and familiarizing the organization's staff with operational budgeting and prepare managers to take responsibility arising from granting new powers to use in support of country comprehensive budget plan, it also reduces stringent rules and regulations and increases oversight in terms of performance indicators.