Evaluation of effective elements on the establishment of operational budgeting system in municipalitiesUsing the SWOT strategic model
Since proper budgeting is the first pillar and the best solution for managing any problem, urban management also requires accurate and accurate budgeting for the proper administration of the city, which includes the administration of city laws, constructions, and preventing chaos and Violating the rights of citizens.The budgeting system as one of the management and economic sub-systems is always the attention of governments and organizations. Today, for many reasons, governments need a holistic view and systemic thinking in order to integrate management and economic systems and create transformation in the public sector. In order to increase productivity and communicate between strategic and macro goals with operational plans, budgeting systems show themselves in the process of improving or changing the performance-oriented system. In this regard, the current research was carried out with the aim of improving and upgrading the level of management and financial planning in the country's municipalities. The statistical population consists of 420 employees and experts of municipalities.The statistical sample determined through Morgan's table, the number of 200 people. research tool consists of a questionnaire with reliability of 0.78, which designed using diamond model distributed among the statistical sample. The results obtained after collecting information and analyzing them using SPSSWin22 software show that there is a positive significant relationshipthe 99% level between elements of planning, cost analysis, performance management, change management, reward accountability system, and statistics system. There is information about the establishment of operational budgeting in order to improve urban management in the country's municipalities.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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