الگوی بودجه‌ریزی بر مبنای عملکرد آرمانی و موفقیت حسابرسی عملکرد در شرکت های تابعه وزارت نیرو

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران.

2 استادیار گروه حسابداری، واحد کنگاور، دانشگاه آزاد اسلامی، کنگاور، ایران.

3 استادیار گروه حسابداری، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران.

چکیده

موضوع و هدف مقاله: بودجه‌بندی بر مبنای عملکرد، تخصیص بودجه به پیامدها است، که اگر به درستی انجام شود سبب بهبود حسابرسی عملکرد نیز خواهد شد. هدف مطالعه حاضر ارائه مدل ریاضی بودجه‌ریزی بر مبنای عملکرد جهت بکارگیری آن در شرکت‌های زیر مجموعه وزارت نیرو می‌باشد تا در نهایت بتوان تاثیر آن را بر موفقیت حسابرسی عملکرد نیز بررسی کرد.
روش پژوهش: در مرحله اول از روش دلفی فازی و محاسبات ریاضی برای تایید مولفه های بودجه‌ریزی آرمانی استفاده شد. در مرحله دوم برای ارائه مدل موفقیت حسابرسی عملکرد از روش دیمتل استفاده شد. برای پاسخگویی از 5 شخص خبره حوزه بودجه و مالی در شرکت های تابعه وزارت نیرو استفاده شد.
یافته‌های پژوهش: یافته‌های دلفی فازی 8 مولفه برای افزایش هم افزایی با بودجه‌ریزی آرمانی را تأیید کرد و نشان داد که مولفه‌های بودجه‌ریزی آرمانی در شرکتهای وزارت نیرو قابلت اجرا دارند و حسابرسی عملکرد و بودجه‌ریزی بر مبنای عملکرد آرمانی رابطه تنگاتنگی با یکدیگر دارند.
نتیجه‌گیری، اصالت و افزوده آن به دانش: این مدل برای رویه‌های کاری سازمان برنامه و بودجه و دیوان محاسبات کشور مفید است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy

نویسندگان [English]

  • Farhad Kheirolahi 1
  • Ali Asghar Taherabadi 2
  • Ataollah Mohammadi Molgharni 3
1 Ph.D. Student in Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.
2 Assistant Professor of Accounting, Kangavar Branch, Islamic Azad University, Kangavar, Iran.
3 Assistant Professor of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran.
چکیده [English]

Subject and Purpose of the Article: Budgeting Based on Performance is the allocation of budget to the results, which if done correctly will improve the Performance Audit. The purpose of the present study is to present a mathematical model of budgeting based on performance in order to use it in the companies under the Ministry of Energy, so that its effect on the success of the performance audit can be investigated.
Research Method: In the first stage, the fuzzy Delphi method and mathematical calculations was used to confirm the ideal budgeting components. In the second step, the DEMATEL method was used to present the performance audit success model. 5 experts in the field of budget and finance in the subsidiary companies of the Ministry of Energy were used to answer.
Research Findings: The findings of the fuzzy Delphi confirmed the 8 components to increase synergy with ideal budgeting and components of ideal budgeting are applicable in Ministry of Energy companies, and performance audit and budgeting based on ideal performance have a close relationship with each other.
Conclusion, Originality and its Contribution to the Knowledge: This model is useful for the working procedures of the Program and Budget Organization and the Supreme Audit Court.

کلیدواژه‌ها [English]

  • performance-based budgeting
  • ideal planning
  • performance audit
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