نوع مقاله : پژوهشی
عنوان مقاله [English]
Budgeting is the image of the organization's future, which is written in the framework of a financial plan containing revenue forecast and cost estimation, and makes the organization's policies and legal goals operational. The existence of appropriate budgeting at the macro level is one of the effective factors of achieving national interests, based on which the resources and requirements of effective strategies are determined. The type of this research is practical and with the aim of analyzing and comparing the budgeting process in military and private (non-governmental) organizations in the Republic of Iran in a case-by-case method. The purpose of this research is to compare the budgeting process in military and private (non-governmental) organizations in the Islamic Republic of Iran.
The method of collecting the required data and information is library, documentary and field. In this regard, the relevant questionnaires were designed and distributed among the statistical population of 62 experts who have experience in jobs related to the subject. Descriptive and inferential statistical analysis methods and SPSS software have been used to summarize and evaluate the research questions. The results of the research show that in military organizations, budgeting is based on the measures and menus and orders of the Supreme Leader and the Commander-in-Chief, has a threat-oriented and mission-oriented approach and is coordinated with the guidelines for compiling the country's budget and its cash accounting; But in private (non-governmental) institutions and organizations, this is based on the prospects and gaining the benefits of the organization with competitor-oriented, profit-oriented approaches and accrual accounting and budgeting based on the company's or organization's budget policies.