The advantage of using operational budgeting on governmental organization
Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers. There are different budgeting plans such as traditional and operational. In this p...
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Growing Science
2012-01-01
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Online Access: | http://www.growingscience.com/msl/Vol2/msl_2011_77.pdf |
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doaj-1942387b48204650860a137d7230e6b22020-11-24T22:20:11ZengGrowing ScienceManagement Science Letters1923-93351923-93432012-01-0121101106The advantage of using operational budgeting on governmental organizationManouchehr NajafiAhmad AhmadkhaniBudgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers. There are different budgeting plans such as traditional and operational. In this paper, we analyze the effects of executing budgeting plan on governmental organizations. The proposed study of this paper designs a questionnaire consists of various questions and selects 94 people out of 125 financial managers who work for various governmental organizations in province of Zanjan, Iran. The results indicate that the operational budgeting could help provide better performance measurement of governmental organizations, it helps us provide a more precise cost of products and services, and it helps government allocate the necessary budget proportion to performance measurement. The results of our survey also indicate that operational budgeting redirect costs towards our objectives and make the overall budgeting crystal clear.http://www.growingscience.com/msl/Vol2/msl_2011_77.pdfOperating budgetingAccountingGovernmental budgetingPerformance measurement |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Manouchehr Najafi Ahmad Ahmadkhani |
spellingShingle |
Manouchehr Najafi Ahmad Ahmadkhani The advantage of using operational budgeting on governmental organization Management Science Letters Operating budgeting Accounting Governmental budgeting Performance measurement |
author_facet |
Manouchehr Najafi Ahmad Ahmadkhani |
author_sort |
Manouchehr Najafi |
title |
The advantage of using operational budgeting on governmental organization |
title_short |
The advantage of using operational budgeting on governmental organization |
title_full |
The advantage of using operational budgeting on governmental organization |
title_fullStr |
The advantage of using operational budgeting on governmental organization |
title_full_unstemmed |
The advantage of using operational budgeting on governmental organization |
title_sort |
advantage of using operational budgeting on governmental organization |
publisher |
Growing Science |
series |
Management Science Letters |
issn |
1923-9335 1923-9343 |
publishDate |
2012-01-01 |
description |
Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers. There are different budgeting plans such as traditional and operational. In this paper, we analyze the effects of executing budgeting plan on governmental organizations. The proposed study of this paper designs a questionnaire consists of various questions and selects 94 people out of 125 financial managers who work for various governmental organizations in province of Zanjan, Iran. The results indicate that the operational budgeting could help provide better performance measurement of governmental organizations, it helps us provide a more precise cost of products and services, and it helps government allocate the necessary budget proportion to performance measurement. The results of our survey also indicate that operational budgeting redirect costs towards our objectives and make the overall budgeting crystal clear. |
topic |
Operating budgeting Accounting Governmental budgeting Performance measurement |
url |
http://www.growingscience.com/msl/Vol2/msl_2011_77.pdf |
work_keys_str_mv |
AT manouchehrnajafi theadvantageofusingoperationalbudgetingongovernmentalorganization AT ahmadahmadkhani theadvantageofusingoperationalbudgetingongovernmentalorganization AT manouchehrnajafi advantageofusingoperationalbudgetingongovernmentalorganization AT ahmadahmadkhani advantageofusingoperationalbudgetingongovernmentalorganization |
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