Reviewing the Reasons for not Achieving the Construction Budget within Four Years in Tehran Fourth Development Plan (Case Study: Civil Road Transportation- Office of Reconstruction and Development Schools-
Subject Areas :
K. Danesh Fard
1
(استادیار دانشگاه آزاد اسلامی واحد علوم تحقیقات تهران)
H. Rajabi Farjad
2
(کارشناس ارشد مدیریت دولتی گرایش مالی دانشگاه آزاد اسلامی واحد علوم تحقیقات تهران)
Keywords: construction budget, credit capital assets acquisition, budget, budgeting, the Fourth Development Plan,
Abstract :
This study examines the reasons for non-realization of developmental budgets of Tehran Province within the first four years of the Fourth Development Plan (87-84) via a case study on: Tehran Province Housing and Urbanizing, Mines Industries Organization, Road and Transportation, Renovating Schools Office. The purpose of this research is to identify the problems on the way of non-realization of developmental budgets atTehran Province and identification of obstacles in this regard. Reviewing issues regarding the implementation of the budget funding, identifying the barriers to the realization of developmental budget, identifying obstacles at the operating cost process and attracting the officials' attention to the organizational and administrative capacities to support the implementation of the budget are the other concerns. Research methods used here is the survey method and data collection instrument is a questionnaire that its content validity is confirmed by the experts and its reliability is calculated through Cronbach alpha as 0.9657 in this study. Statistical community includes the Financial Department, Housing and Urbanizing, Mines Industries Organization, Road and Transportation, Renovating Schools Office staff at Tehran Province. The sampling technique is based on the organizational conditions and depends on credit, budget, inventory departments staff and the headquarter managers totals to 53; One-way ANOVA and Spearman Correlation Coefficient Formule were applied. The findings of this research show that there is a significant correlation among the independent variables (delay in budget allocation, bureaucracy, predetermined schedules, inner-organizational structural problems, inappropriate evaluation of developmental budget) and non-realization of developmental budget or the delay in implementation of this budget. This research shows the operating cost process variable is the most influential factor in non-realization of developmental budget and/or delays in implementing this budget in the organizations under the study.
