The Evolution of the Budget in the Public Sector
Fereshteh Shirdeli1* and Alireza Shirdeli2
1Master of Accounting, University of Sistan and Baluchestan, Zahedan, Iran
2Master of Management, Islamic Azad University of Zahedan, Zahedan, Iran
*Corresponding Author: shirdeli. fereshteh72@ gmail.com
Abstract
the budgeting system has been introduced as one of the most effective sub-systems in the accountability system of major public sector entities, and from the late stages of the determination of the extent and level of performance and assessment of the accountability process has been provided. A glimpse into the evolution of budgetary developments in different countries illustrates the solidity of budgeting developments with developments in the accountability system. It is also necessary to reform the economic structure of the public sector, to reform its budgeting methods and distribute its resources. Since the purposeful assignment of credit to the activities of each organization can, by clarifying the distribution of resources, allow for operational monitoring and waiting for access to cost results, using an effective and appropriate budgeting method will be an effective step in increasing efficiency and the effectiveness of the credits will be. Given the increasing movement in public sector services, the reform of the budgeting process, based on cross-sectoral coordination, is among the goals of the Office of Financial and Budget Planning, and this is only in the context of interaction and creation the common language of planning and budgeting will be possible in the budgeting process. In this context, we consider the necessities and concepts related to the budget, provide a platform for cooperation and cooperation between the subsectors of the public sector in achieving a suitable method of distribution of credit.
Keywords:
Traditional budgeting, incremental budgeting, program budgeting, operational budgeting, activity-based budgeting.
