وفایی, امیر

[ 1 ] - بررسی عوامل مؤثر بر اثربخشی نظام بودجه‌ریزی عملیاتی در سازمان‌های عمومی

Performance budgeting is one of the modern budgeting methods. Plenty of researches have so far been conducted on the benefits and goals of such budgeting system. A review of the literature related to performance budgeting shows that despite all beneficial advantages and results expected from executing performance budgeting, this system would not lead to its expectation if it is not effectively ...