Solutions for the Optimization of the Budgeting of Iranian Military Sector through an Examination of the Budgeting Model of the US Military

The management sciences literature identifies budgeting as a critical step in planning for improving an organization or department or advancing towards its goals. Therefore, the object of this study is to propose strategies for improving the budgeting of the military sector of the country through an examination of the literature. For this purpose, this paper examines various types of budgeting methods used by the US military sector as its primary case study. Thereafter, by drawing on theoretical models, experts' opinions and other studies, the paper seeks to identify effective parameters in the budgeting of public and defense sectors (taking the US budgeting system as its source) using the Delphi method to conduct a survey of 30 experts.The results obtained indicate that bureaucratic obstacles, managerial obstacles, and the interaction between governing institutions are the most critical factors influencing optimal budgeting of the military sector. It should be emphasized that the interaction between the governing institutions _ as one of the parameters considered in Delphi model and theoretical analysis _ has the most significant effect on the optimization and effectiveness of budgeting.