بررسی عوامل درونی و بیرونی مؤثر بر استقرار بودجه‌ریزی عملیاتی، در شرکت‌های مادر تخصصی و ارائه‌ی راهکارهای عملیاتی و اجرایی

The pillars of any successful management as a service institute in any system, whether public or private are laid on three major factors, namely Programming, Executing, and Supervising. Budgeting (especially performance budgeting) is deemed as a main element of planning. Supervising on how it is executed and the evaluation of the results, generally known as performance evaluation and operational audit are the major keys to materializing the goals and plans in any system. Performance budgeting is the annual performance plan besides annual budgeting indicating the relationship among the amounts of funds allocated to the each program as a part of the strategic objectives along with the results of its implementation. This study tries to analyze the internal and external factors affecting the implementation of operational budgeting in specialized holding companies as well as to suggest operational and executive solutions. On this account, 310 employees of holding companies, including 168 experts and 142 directors and deputies were selected by random stratified sampling method to fill out a researcher-made questionnaire. In the end, the results were analyzed through a one-sample T-test. The findings of the research demonstrated that there is a significant relationship between internal-external organizational factors and execution of performance budgeting in holding companies.