نویسندگان
1 دکتری مدیریت سیستم، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران
2 استاد، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران
3 استادیار، مرکز مطالعات مدیریت و توسعه فناوری، دانشگاه تربیت مدرس، تهران، ایران
4 استادیار، گروه مدیریت فناوری اطلاعات، دانشگاه الزهرا (س)، تهران، ایران
چکیده
بهره‌گیری از نظام بودجه‌ریزی بر مبنای عملکرد در ایران آغاز شده است و سازمان‌های مختلف مدعی استقرار و پیاده‌سازی این نظام هستند. با این وجود میزان پیشرفت آن رضایت‌بخش نیست. از این‌رو به منظور ارزیابی میزان پیشرفت در آن و با بهره‌گیری از مدل بلوغ سازمان، مطالعات گوناگونی در طراحی الگوی سنجش بلوغ بودجه‌ریزی ارائه شده است.
در این پژوهش با مرور مدل‌های مرجع بلوغ و همچنین دو مدل بلوغ بودجه‌ریزی بر مبنای عملکرد ارائه شده در ادبیات بودجه‌ریزی تلاش شده است مدل توسعه یافته بلوغ بودجه‌ریزی بر مبنای عملکرد با بیان نقاط ضعف مدل‌های اخیر ارائه شود. پس از مصاحبه با خبرگان بودجه‌ریزی در دستگاه‌های تصمیم‌گیر چون سازمان برنامه و بودجه کل کشور و دیوان محاسبات کل کشور و همچنین بهره‌گیری از ظرفیت نخبگی در دانشگاه‌ها چون تربیت مدرس، تهران، شهید بهشتی، الزهرا و... توجه به نتایج در مدل‌های بلوغ به عنوان خلاء نظری پیشینه بلوغ به ویژه بلوغ بودجه‌ریزی شناسایی گردید.
بر این اساس مدل توسعه یافته بلوغ بودجه‌ریزی بر مبنای عملکرد در دو بخش قابلیتها و نتایج تعریف و برای ارزیابی و سنجش هر یک از این دو بخش درختواره‌ای از شاخص‌ها و زیرشاخص‌ها احصا و تعریف گردید. بهره‌گیری از مدل این تحقیق این امکان را فراهم می‌کند تا میزان پیشرف دستگاه‌ها و سازمان‌های مختلف در امر استقرار و پیاده‌سازی نظام بودجه‌ریزی بر مبنای عملکرد توسط شاخصهای عملکردی مورد ارزیابی قرار گیرد.
کلیدواژه‌ها
عنوان مقاله [English]
Presenting a developed Performance Based Budgeting Maturity Model: With focusing on capabilities and results in a mature system
نویسندگان [English]
- mohamadreza Amini 1
- Adel Azar 2
- Karim Bayat 3
- Ameneh Khadivar 4
چکیده [English]
Using Performance Based Budgeting (PBB) system in Iran has begun. However different organizations claim to establishment and implement this system but their progress is not satisfactory. Therefore, in order to evaluate its progress, using the organization's maturity models, various studies have been presented in designing the PBB maturity model.
In this study, by reviewing the maturity reference models as well as two PBB maturity models that presented in the budgeting literature, the weaknesses of the current maturity models is presented and the new PBB maturity model is presented. After interviewing budget experts in decision-making organizations such as the country's planning and budgeting organization and the Audit Court, as well as using the elite capacity in universities such as Tarbiat Modares, Tehran, Shahid Beheshti, Al-Zahra, etc. the lack of consideration on the results section in maturity models has been identified as shortcomings in current maturity models, especially budget maturity models.
Accordingly, the developed PBBM model is defined in terms of capabilities and results, and for the measurement of each of these two parts, a tree of indices and sub-indicators are defined. Utilizing the research model enables organizations to evaluate their progress in establishing and implementing a performance-based budgeting system by performance indicators
کلیدواژه‌ها [English]
- Performance-based budgeting
- maturity
- Capabilities
- results
- performance indicators
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