طراحي مدل پياده سازي بودجه ريزي بر مبناي عملكرد با رويكرد پويايي سيستم

A Model for Implementing Performance-based Budget: A System Dynamics Approach

Performance-based budget is a form of budgeting system which formally links the increase in costs to the increase in outcomes. Advantages of this budgeting system and the problems of budgeting Iranian Journal of Management Sciences, Summer 2010, Vol.5,No.l8 139 systems in Iran have made the implementation of this system a long-term goal. However this goal hasnʹt been achieved yet. This paper proposes a model for the implementation of performance-based budget using a system dynamics approach. Results indicate that various variables play a role in implementing the performance-based budget. Among these variables the scientific and technical abilities of employees, employeesʹ intention of implanting the system, information technology, supporting laws and regulations, and intention of making regulations to implement the system are the most important variables. Keywords: performance-based budget, requirements, implementation, system dynamics