A Review of the Barriers to Implementing Operational Budgeting in Iranian Free Trade-Industrial Zones

<strong>Introduction: </strong>Reforming the budgeting systems will make an enormous contribution to the economic prosperity of the country. Although the full implementation of operational budgeting is confronted with barriers, such as allowing the low-rank executive managers more author...

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Bibliographic Details
Main Authors: Z. Poorzamani, B. Naderi
Format: Article
Language:fas
Published: Shiraz University of Medical Sciences 2012-06-01
Series:حسابداری سلامت
Subjects:
Online Access:http://jha.sums.ac.ir/article_16583_e16a6205013e2d7fd23575dfa0c4bd5e.pdf