بودجه بندي دفاعي در سازمان نظامي

Budgeting Methods in a Military Organization

In the process of budgeting, the phases of assessment and ratification of budget bill is of profound significance, Meanwhile, the behavior and conduct of those who assess and those who ratify the budget is not necessarily compatible with each other and to the extent that the deviation between assessment and ratification is larger, the effectiveness of the function of budgeting, as an instrument and initial step of planning, will be decreased. The present study, applying behavioral patterns in budgeting, has concluded that in order to alleviate the deviation and difference between assessment and ratification of budget, operational budgeting capacities should be taken into consideration. For this purpose, First, by defining the independent behavioral patterns for units responsible for assessment and ratification of budget and befitting of these patterns by taking advantage of available data, the acceptable patterns were identified, and then by testing the hypotheses of the research, the desirable conditions for prediction of mutual behaviors of those who assess and those who ratify the budget of a military budget were identified. After that, by analysing and finding cause and effect relations of those conditions, the findings of the research were tabulated and presented.