Maintaining and strengthening defense, building new capabilities and capabilities, research and development, innovation and maintenance of the military depends on the size of the military budget, and military and law enforcement security is affected by the budget. However, despite the importance of the budget in directing and directing the armed forces, there is no consistent and sustainable process for budgeting in the armed forces, and in the short term, this process undergoes fundamental changes and sometimes fundamental changes. The purpose of this study is to develop an appropriate budgeting process in the Armed Forces. This research is of development-applied type which was done by descriptive and case-based method. Data collection was both library and field. The collection of field information was done by forming an expert panel and extracting different views of experts in defense budgeting. Experts with relevant education or at least five years of practical experience in planning, programming, and budgeting were purposefully selected and invited to these meetings. The results show that the budgeting of the Armed Forces includes four stages of budget preparation, budget approval, budget implementation and budget monitoring. These stages have a total of 19 activities and 102 sub-activities, in which the appropriate sequence and timing of each sub-activity is provided.
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