Observing the Impact of Managerial Factors in Implementing the Operational Budgeting (The Case Study of Hesabresan Iran institute)

The system of operational budgeting as a managerial system to promote the efficacy and effectiveness of human resource consumption was focused by the by governments in national and local levels. In this system, the budget credit is allocated to performance basis of organizational units in line with the production of outputs (the products and services) or the same short term goals or achieving the consequences or long term goals and in this regard, the organization moves to increasing transparency in consuming the sources to do activities, producing the outputs and gaining the goals and strategies and also more accountability. The budget as the financial operation of organizations is considered the most important document and operational budgeting system with the result-centric goal of this document is to gain thrift, transparency, efficiency and effectiveness of funding by connecting the budget credit to the results of operational budgeting. The present study presents the most influencing indices in implementing budgets such as: the environmental, technical, procedural, human and ranging factors. The method of conducting the study is correlational and to test the hypotheses, the required data are assessed through the questionnaire between the 63 statistical populations who were budgeting experts (Executive organization directors, administrative and financial deputies, and experts in budget. According to the gained results; there is a relation between the managerial factors such as: the environmental, technical, procedural and human factors