عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The main aim of this study is to investigate the implementation of operational budget in Gachsaran Oil and Gas Production Company. Following this study is to use the well known “Shah Model” (1998) and with an emphasis on three dimensions: the ability, authority and acceptance and review of the economy, to implement the operational budget at the giant stat econsider. This study includes thirteen main hypothesis and eight sub-hypo theses. The result has shown that this company has not 95% ability for operational budget and this hypothesis is not confirmed from ability point of view. But from authority and advantage view, it is accepted. Based on the 4th main hypothesis, it is confirmed that implementation of operational budget causes economic advantage.
Other main hypothesis shown that among three levels of choice in the company, top management, middle management, budget experts have different ideas and the result has been compared.