A Survey of Effective Factors on Implementation of Activity-Based Costing (ABC) Method in Operation Budgeting of Government Offices (Case Study: Government Offices of Eastern Azerbayjan Province)

In last years the operational budgeting was a prominent change in the processof budgetary reform in states that by using the scientific method of costing andthe methodology of strategic programming, has given a powerful instrument togovernmental managers. In this case the activity-based costing(ABC) is one of thebeneficial techniques of costing that in the research had studied the investigation ofeffective factors on implementation of activity-based costing(ABC) method in operationbudgeting of government office province.The goal of this research is study of A Survey of Effective Factors on Implementationof Activity-Based Costing (ABC) Method in Operation Budgeting of GovernmentOffices(Case Study: Government Offices of Eastern Azerbayjan Province). For thispurpose performance based budgeting on the base of SHAH theory has been definedin 3 dimensions (performance assessment, employees empowerment, technicalempowerment), and in this direction 1 main hypotheses and 3 sub hypothesis has beenset. Statistical society of research is 120 employees of 35 state organizations of easternAzerbaijan province that are acting in organizational post accounting, financial managers,Auditors, budget specialist. Gathering data has been done by questionnaire containing30 questions and its validity is 0.905. Result has been calculated by descriptive statisticand inferential statistic, and by using z test and variance (ANOVA) analysis.The resultsin this research are:The government offices of the Province have ability for activitybasedcosting implementation in operation budgeting.