Budgeting and budgeting are important in achieving the goals of governments and if implemented correctly can be the source of the impact. Therefore, the purpose of the present study is to determine the conventional strategy in the country budgeting system. The statistical population of the study is budget experts of government agencies and their total is 60 people. According to the prediction of the probability of some experts not willing to participate in the research, the sample size of the quantitative surveys consisting of budget executives' experts was calculated using Cochran formula and 52 persons were selected. This study is applied in terms of purpose, in terms of data collection, descriptive-survey research, and in terms of data type, quantitative and in terms of cross-sectional research. The results show that the component of incremental budgeting in Iran has superiority over programmatic budgeting, cost center budgeting, incentive performance budgeting and zero-based budgeting and budgeting in Iran is incremental and cannot be implemented. In the true sense of the program.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.