عنوان مقاله [English]
نویسندگان [English]چکیده [English]
, tranquility and protection of the fundamental values and vital interests of the nation and establishment of a social order for society. Budgeting is one of the effective factors; the importance of having a budget is like blood in the vessels, which if not accompanied by projecting the correct program and also there is no proper control on it, will cause the loss of vital resources and organization. Accordingly recognition of the damage budgeting has become duty of managers in organizations. This study evaluates the most important budgeting damage in three categories: structural, behavioral and contextual. This research is a descriptive survey. Statistical population includes all logistics staff and the simple random sampling method is used. 95 people were selected by using the limited sample size Cochran. In order to analyze the data was used Kolmogorov-Smirnov, t-test and f- test, after the design and determine the validity and reliability of the measurement tool. According to the research, budgeting damage priorities include: 1- Structural factors 2- Behavioral factors 3- contextual factors. At the end of study offered practical suggestions
الماسی، حسن (1387)، نظام بودجهریزی دولتی در ایران با نگاهی به مسائل و چالشهای آن، تهران، انتشارات شهرآشوب.