تاثیر بودجه در برنامه ریزی هنگام تخصیص منابع
1- Introduction
2- Literature Review and development of hypotheses
3- Methodology
4- Results
6- The Measurement Model Analysis – Quality Criteria
7- Structural model Analysis The second step of the application
8- Discussions
9- Conclusions, implications and limitations of the study
References
Introduction
Budget and budgetary control constitute important and fundamental management and internal control systems enterprise could use for effective and efficient resource allocation. Budgeting is not only about rolling out a financial plan containing cost and revenue targets to responsibility centers in an organization, but it is also a management tool for planning, control, coordination, motivation, communication, efficiency management and resource allocation (Otley, 1999; Hansen & Van der Stede, 2004; Libby & Lindsay, 2010; Gustaf & Sven, 2016). The role that effective budgeting plays in the management of a business is best understood when it is related to the fundamentals of management. The many existing definitions of business management can be expressed in terms of five major functions: planning, organizing, staffing, directing, and controlling (Drucker, 1955). Management must first plan. The plan is executed by organizing, staffing, and directing operations. To control operations, management must institute appropriate techniques of observation and reporting to determine how actual results compare to plans. The summary of it is that management is about decision making in relation to resource allocation for the achievement of the organizational objectives ((Shields, Deng, and Kato, 2000) and budgeting is one of the main tools which management can rely on to efficiently allocate resources.