نشریه حسابداری و بودجه ریزی بخش عمومی
سال سوم شماره 4 (پیاپی 10، زمستان 1401)

In the financial system and the government budgeting system, due to the limited financial resources, the optimal allocation of resources is always important. In other words, in the financial system and budgeting, the governments are always facing this concern and problem, on what basis and how to allocate the limited financial resources to which part of the financial system and budgeting class so as to achieve optimal utility? The optimality and desirability of the financial system and the appropriate budgeting system depend on the creation of specific mechanisms in response to this issue and concern. In this regard, In this research, the researcher identified and prioritized the effective factors on improving the resource allocation structure in the government financial system, and the method of collecting data is in the form of library studies. By using the qualitative method and conducting interviews with 30 scientific and practical experts in the field of resource and budget allocation in the country, the researcher identified 69 factors, and out of these 69 factors, 42 factors were confirmed by the experts, and then using the TOPSIS technique and Saw technique prioritized factors. The results of the research showed that 42 sub-factors were ranked in three dimensions, including binding, foundational and facilitating dimensions, and at the end, suggestions were made to the relevant organizations to improve the state of the government financial system.

The purpose of this research is to explain the methods of improving public financial management. Public financial management systems have been used all over the world with the aim of adopting reasonable and possible financial policies, setting binding and policy-compliant budgets, efficiency in financial flows of expenses and income, as well as improving the process of recording information and increasing the accountability of policy makers. Well-functioning public financial management systems are therefore critical for all countries, and are needed to implement policies in all sectors effectively and efficiently. Recently, various proposals have been presented in Iran regarding the reform of the public financial management system, the structure and budgeting system, the accounting and auditing system, and finally the reform of the performance system. Therefore, the improvement of public financial management is influenced by strong leadership, commitment and long-term movement, effective participation and strong management.

Implementation of operational budgeting that is being done more or less in the public sector and large companies. This research is based on the prioritization of the factors that bring this system to the action stage in the special industrial sector based on operational budgeting. The present research has a qualitative nature and is scientific-descriptive in terms of its applied purpose. The sampling method in this research was purposive sampling and was collected and coded through interviews whit the help of MAXQDA software and then prioritized using AHP method. The statistical population of the research consists of experts in the field of budgeting and financial managers of the company and professors, all of the high-level managers and consultants of Bonyan Diesel Company have been used in order to identify and prioritize, and also considering that the data. The requirements for conducting the research have been collected from all the articles on operational budgeting, so all the articles related to the above topic have been determined and introduced as the statistical population. The criteria in order of priority are: individual and human factor, behavioral, ability, discretion, acceptance, environmental, organizational and managerial and structural.