Contents & References of Feasibility of implementation of operational budgeting in Islamic Azad University, Shahrari branch
Chapter One: General Research
1-1) Statement of Research Problem
2
1-2) Importance of Research Subject
4
1-3) Research Objectives
4
1-4) Questions and Hypotheses Research
4
1-5) Research theoretical framework
1-6) Research model
1-7) Operational definition of variables and key words
1-8) Research method
1-9) Research scope
1-10) Statistical population under study and sample size
Chapter Two: Theoretical foundations and research background
Part I: Theoretical foundations of research
21
2-1) Budget history
2-1-1) Budget definitions
2-1-2) Budget definitions from a legal perspective
2-1-3) Budgeting stages in Iran
2-1-3-1) Budget preparation, adjustment and proposal stage
2-1-3-2) Budget approval stage
2-1-3-3) Budget implementation stage
2-1-3-4) Budget monitoring stage
2-1-4) Program budgeting
2-1-5) Goal-based management budgeting system
2-1-5-1) Goal-based management budgeting system in America
2-1-6) Zero-based budgeting system
2-1-7) Advantages of zero-based budgeting compared to traditional budgeting
2-1-8) Zero-based budgeting system in America
2-1-9) Incremental budgeting system
2-1-10) Advantages and disadvantages of incremental budgeting
38
2-2) Operational budgeting
39
2-2-1) Definition of operational budgeting
39
2-2-2) Definition of operational budget from the perspective of the Hoover Commission
40
2-2-3) Types of budgeting Operational
40
2-2-4) Legal basis of operational budgeting
41
2-2-5) Implementation of operational budget
45
2-2-5-1) Cost accounting
46
2-2-5-2) Work measurement method
2-2-6) Implementation of budgeting Operational
47
48
2-2-7) Objectives of operational budgeting
49
2-2-8) Features of operational budgeting
50
2-2-9) Principles and concepts of product costing
51
2-2-10) Benefits of operational budgeting
54
2-2-11) operational budgeting requirements
55
2-2-11-1) obtaining the agreement and commitment of the main actors
55
2-2-11-2) setting a schedule for implementation
55
2-2-11-3) providing necessary training
56
2-2-11-4) review and development of strategic plans
57
2-2-11-5) creation of cost price accounting and information system
58
2-2-11-6) performance evaluation and results report
59
2-2-11-7) providing management grounds
60
2-2-11-8) Final measures
2-2-12) Obstacles to operational budgeting
2-2-13) Operational budgeting in higher education institutions
2-2-14) Calculation of the total cost of activities of higher education institutions
2-2-15) Operational budgeting problems in higher education institutions
60
62
63
64
67
Table of Contents
Title
Page
Part Two: Research Background
70
2-3-1) First Research
70
2-3-2) Second Research
71
2-3-3) Third Research
72
2-3-4) Fourth Research
73
Chapter Three: Research Methodology
3-1) Type of study
76
3-2) Research method
76
3-3) Study population and sample size
76
3-4) Research assumptions
77
3-5) Tools Gathering information
77
3-5-1) study of library documents
77
3-5-2) Questionnaire
78
3-6) validity and reliability measurement of research tools
79
3-7) Data analysis methods
80
3-7-1) Descriptive statistics
80
3-7-2) Inferential statistics
80
Chapter four: data analysis
4-1) Introduction
82
4-2) Demographic description of respondents
82
4-2-1) Frequency distribution and percentage of research participants
82
4-2-2) Age of respondents of research participants
83
4-2-3) Gender of the company Participants in the research
83
4-2-4) Level of education of the respondents
84
4-2-5) Work experience of the participants in the research
84
4-3) Examining variables related to operational budgeting
84
4-3-1) Examining the frequency distribution of responses related to operational budgeting ability
84
4-3-2) Examining the frequency distribution of responses related to operational budgeting powers
85
Table of Contents
Title
Page
4-3-3) Examining the frequency distribution of responses Related to the acceptance of operational budgeting
87
4-3-4) statistical examination of variables related to operational budgeting
88
4-4) research hypothesis test
90
4-4-1) one-sample t-test
90
4-4-2) Friedman test
Chapter 5: Conclusions, Discussions and Suggestions Operational
101
5-5) Findings from inferential statistics
102
5-6) Discussion of research results
104
5-7) Suggestions
106
List of sources
110