Investigating the Impact of Budgeting Methods on Optimal Resource Allocation

The budget represents the government's plans and activities and plays a vital role in the development of the national economy. Budgeting is a strategic tool for applying the government's duties in the economy, which can provide the basis for a competent and accountable government and motivate people's participation. Governments are trying to optimally allocate resources and reduce inequalities through optimal budgeting. The purpose of this study is to investigate the impact of using budgeting methods on the optimal allocation of resources in the public sector. The time period of this study is cross-sectional and is two years 2013 and 2016. The statistical population of this study is comprised of all executive agencies that somehow use the general government budget. The data required for the research were collected through the statistical yearbooks published by the planning and Budget Organization, the data published by the National Statistics Center, and also the questionnaire, and processed by the Goal programming model and GAMZ statistical software, and the optimal allocation of resources was obtained. The results of the research hypothesis test indicate that operational budgeting did not result in more optimal allocation of resources compared to program budgeting.