بررسی زیر‌ساخت‌های موجود مؤسسات اعتباری غیربانکی برای استقرار نظام بودجه‌ریزی عملیاتی

In the intensely competitive market of the credit institutes, those best using modern managerial tools are considered the leading organizations. Budget is a highly important tool in the hands of managers. It represents the organizational approach to meet the organizational goals within each fiscal year. Therefore, it is advisable that managers make use of performance-based budgeting as an efficient instrument to qualitatively make better decisions regarding ways to supply and consume the resources from among different activities. As establishing any new system in organizations requires some infrastructures, the first stage for deployment of an efficient performance-based budgeting system would be to study the needed infrastructures. This paper, first, tries to introduce the conditions and requirements for executing performance-based budgeting in the institutes. Then, it surveys the status of such requirements in non-bank credit institutes to find out whether there is any significant difference between the present and needed infrastructures for starting a performance-based budgeting system or not. As for the first part, the related literature and experts’ viewpoints were utilized to extract 46 items as the “establishment requirements” in four groups, namely managerial, technical, organizational and environmental. Later, a questionnaire was made to gather the opinions of 35 performance-based budgeting experts pertaining to the amount of importance attributed to those 46 items in order to establish such a budgeting system in an institute. The data resulted from T-test, Friedman test and TOPSIS technique were analyzed to finally approve 38 out of 46 items as the requirements to establish performance-based budgeting system. Regarding the second part, a questionnaire was designed to check the situation of the 46 items in six leading non-bank financial institutes of the country. Data collected from 96 filled out questionnaire handouts were analyzed with T-test, one-way analysis of variance, Tuckey HSD and TOPSIS technique. As a result, it was revealed that 31 out of 46 items were suitable in these six institutes to establish a performance-based budgeting system.