Investigating the causes of deviations between the budget of capital assets acquisition and performance and its consequences and providing a solution to reduce deviations in the Cultural Heritage, Handicrafts and Tourism Organization

The purpose of this study is to investigate the factors affecting the budget deviation of the acquisition of capital assets with performance, the consequences of this deviation and to find a solution to reduce it in the Ministry of Cultural Heritage, Tourism and Handicrafts.This research is of applied type and has been done in four phases. In the first phase, the significance of budget deviations is investigated. The collected data are based on the information of the agreement and reports within the organization during the years 2005 to 2021. In the second phase, by studying scientific texts and conducting interviews with experts and using theme analysis, the factors affecting the deviation were determined. These enumerated factors were measured with a quantitative index and a budget deviation model was developed through regression test. the third phase and the fourth phase the results were extracted using the method of interviewing experts and theme analysis. Findings indicate that there is a significant deviation between budget and performance and among the factors affecting budget deviation that were extracted by reviewing scientific texts and interviewing experts, factors such as sanctions, exchange rates, public expectations, national income, inflation International relations, factors, natural disasters, political interventions and were identified. The following are the effects of these deviations and solutions to reduce it.By specifying this factors of , decision makers can consider the above in their proposed budgets for each of the executive app plans and take steps to further improve the performance of the app.