International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
One of the basic problems in non-performance-based budgeting system in the fact that the budget is non-operational and unclear and it incurred lots of expenses to many countries including. Formulating budget to estimate and measure the performance of state-run companies and organizations and it is considered as a useful management tool. So, in formulating budget, the specific strategy of each organization should be taken into consideration with all cash profitability aspects and management perspectives in establishing organization. One of recent reform in budgeting system of countries is movement toward performance-based budgeting. Considering failure in performance-based budgeting in National Iranian Gas Company (NIGC), a problem proposed about the fact that what are the obstacles in disposing performance-based budgeting in this company, attempt has been made to estimate the effect of non-impact system of Activity Based Costing (ABC) and other items separately on disposition of performance-based budgeting.
How to cite this article:
Somayeh Alimoradi. An Investigation of the Impediments of Performance-Based Budgeting in the National Iranian Gas Company.
DOI: https://doi.org/10.36478/ibm.2016.1809.1816
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.1809.1816