Assessment of performance based budgeting system implementation activities Hamedan University of Elmi karbordi
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 12
Abstract
Survival in today's competitive world every organization depends on decisions that are made by the managers of an organization's growth and decision management judgment incorrectly, it can lead to stagnation and decay it will be. That said, " If you can not measure something , you can not manage it " costing the core measure of a firm , requires a systematic approach and view of the structure with the aim of providing a comprehensive framework for the management fee is and inclusive total cost Management (TCM) is also called . Based on budgeting activities that can be done for it , the cost of track. Research data collected by financial statement information Systems Hamedan University of the domain when done. This bundle is provided in accordance with a survey of academics and individuals and after the bundle professional strengths and weaknesses. Chgvnsh current budgeting system of Imam Hussain (AS) in Hamadan, Hamedan University's budget process is as follows: first, the budget forms from the Ministry of Science, Research and Technology Division of the Budget Organization be sent. It should be noted that these forms, including forms to collect data of projects, student information, education, welfare, and so is the staff. The study examined five duty. Test duty frame and Education Center, Imam Hussain (AS) took 92-93 years to duty test results are as follows. ABB's first duty to increase the proportion of the improvement of higher education courses are Center Imam Hussain (AS) is ABB improves the duty ratio of teacher to students in the Education Center, Imam Hussain (AS) is.The third duty ABB improves the ratio of books to students at the center of higher education and Imam Hossein (AS) is.Although the system is based on a modified cash basis of accounting university that puts the focus on resource consumption in its motion (activity-based accountability) resulting in no requirement to calculate the cost of the action. But a survey conducted by the researcher can conclude that the possibility of determining the cost of higher education activities in the center of Imam Hussain (AS) used to implement the ABC system, budget is ABB based.
Authors and Affiliations
Ahmad Heidaei| Department of Civil Engineering, Farhanghian University, Tehran, I.R.of Iran, email: ahmadheidary91@gmail.com, Alireza Sanatiaraste| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran., Jafar Zarin| Department of Accounting, Payam Noor University, Tehran,I.R.of Iran, Mailbox 4697-19395
Keywords
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