Operating Budget in Iran

Operating Budget shows the relation between the amount allocated and the Performance result of activities. It is expected that for any amount of expenditure in every plan some goals are to be ful filled. However, to achieve the plan objectives there should be a balance between human behaviour and Financial resources. If such a Transparent System Prevail then the relation between area of government expenditure and result obtained would be Clear and known to public, managers and Supervising authorities. However, budgetary Process as Practiced in Iran Provide no Information regarding result of expenditure, Performance and effectiveness of Funds allocated to different Sectors during the Plan Period. This way of Planning is mainly short sighted and limit the Power of management in Controlling expenditure and Supervising Projects. At seems that Operating budget is Introduced to end Such Problems. In this paper we Try to see Operating budget in the Context of these problems