List of Articles Budgeting Based on Performance

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  1 - Strategic Financial Management Using Identifying Necessary Factors for Implementing Performance Based Budgeting System in Islamic Azad University
  maryam takhtaishahi Rahmatollah Mohammadipour mahmoud hematfar
  Budget is the most important planning tool for managing each organization, and budgeting as a statement of the situation and forecasting revenues and expenses for a period will help the manager to control the financial health of the area. Accordingly, the purpose of thi More

  Budget is the most important planning tool for managing each organization, and budgeting as a statement of the situation and forecasting revenues and expenses for a period will help the manager to control the financial health of the area. Accordingly, the purpose of this research is to investigate the effect of managerial, structural and environmental factors on the establishment of a functional budgeting system in Islamic Azad University in the direction of financial strategic management and to determine the impact of each of these factors. For this purpose, library and field methods have been used to collect information. A field questionnaire was used to assess the validity and reliability of that control, and Cronbach's alpha was 82%. The statistical population consists of 100 staff members and professors in the field of budgeting, officials and administrative, financial and planning deputies of Islamic Azad University. Research hypotheses and data were analyzed using descriptive and inferential statistics, Smirnoff-Kolmogorov, T one sample run test, Chi-square and Friedman tests by SPSS software. The results show that the implementation of the functional budgeting system in Azad University is possible in terms of management, structural and environmental factors, respectively, and in accordance with the conditions of the University as a unique collection of scientific and educational Manuscript profile