A Model for Implementing Performance-based Budget: A System Dynamics Approach

Abstract

Performance-based budget is a form of budgeting system which formally links the increase in costs to the increase in outcomes. Advantages of this budgeting system and the problems of budgeting systems in Iran have made the implementation of this system a long-term goal. However this goal hasn't been achieved yet. This paper proposes a model for the implementation of performance-based budget using a system dynamics approach.
Results indicate that various variables play a role in implementing the performance-based budget. Among these variables the scientific and technical abilities of employees, employees' intention of implanting the system, information technology, supporting laws and regulations, and intention of making regulations to implement the system are the most important variables.

Keywords


عادل آذر شمس¬السادات زاهدی طیبه امیرخانی (1389). طراحی مدل پیاده سازی بودجه¬ریزی بر مبنای عملکرد با رویکرد پویایی سیستم. سال 5 (شماره 18), 29-54 Adel Azar Shamsosadat Zahedi Tayebe Amirkhani (2010). A Model for Implementing Performance-based Budget: A System Dynamics Approach. volume 5 (number 18), 29-54