Factors affecting the design of an efficient budget allocation model:Using fuzzy multi-criteria decision making methods

The budget, as a process of financial operations of the government, is the most important document that helps the executive bodies in achieving the goals of the country's vision document and development plans and in carrying out their duties effectively. Budgeting is the process of allocating limited resources to unlimited needs and optimal use of resources. Therefore, the main goal of this research is to investigate the effective factors on the effective budget allocation model using the gray relationship analysis approach. A questionnaire was used to collect data. The statistical sample of the research also includes 10 experts from the Program and Budget Organization. In order to achieve the main goal of the research, 30 sub-factors in 4 groups of main factors (environmental, external, internal and legal) have been extracted by reviewing the subject literature and confirmatory factor analysis. The research results indicate that among the secondary factors, managers' priorities and managers' thoughts and opinions, and among the main factors, legal factors have the highest importance.A questionnaire was used to collect data. The statistical sample of the research also includes 10 experts from the Program and Budget Organization. In order to achieve the main goal of the research, 30 sub-factors in 4 groups of main factors (environmental, external, internal and legal) have been extracted by reviewing the subject literature and confirmatory factor analysise research results indicate that among the secondary factors, managers' priorities and managers' thoughts and opinions, and among the main factors, legal factors have the highest secondary factors, inions, and am.