جستجوی مقالات مرتبط با کلیدواژه « بودجه » در نشریات گروه « مالی »

The purpose of this research is to identify and prioritize the model of participatory budgeting in the subsystem of university program and budget. The current research is qualitative-quantitative and exploratory in terms of its practical purpose and method. The data were collected in two library and field stages, including semi-structured interview and two-situation-multiple-choice questionnaire, and in terms of data analysis method, in this research, content analysis, thematic analysis, and structural equation modeling technique have been discussed. The theme analysis was identified and refined and reviewed by experts; Then the findings of the research in the two areas of descriptive results of demographic characteristics and descriptive results of the research were analyzed and reported with the help of SPSS and PLS software. Regarding the classification of these factors, which was obtained based on data refinement through PLS software, it shows five dimensions, 9 components and 32 indicators. (sub-component) was confirmed, according to the investigations that were carried out and weighting using multi-criteria decision-making methods, respectively, the dimensions of executive requirements, systems, culture, structure and resources were important, each of these factors has its own component and Key indicators for the realization of the participatory budgeting model in the academic financial system.

One of the problems of financing the Iranian state is its dependence on oil revenues. This requires reforming the tax system and budgeting structure in the country. One of the least considered issues in this regard is paying attention to the mechanisms involved in Islamic economics. A survey of revenue resources and their expenditure indicates that in sharia a general structure has been dedicated to money allocation. This article addresses the issue of how to finance the Islamic government with due consideration of the prescribed tax mechanism. To do this, first, the model of state financing in the Islamic economic system is mentioned, and based on it, the recommended model is extracted in the presence of several fiqh authorities, and it is maintained that there should be a continuous cooperation and coordination between fiqh authorities and the Islamic government. According to this structure, the fiqh authorities should offer the funds collected by their offices throughout the country to the Islamic government. Decisions on khums and general endowments are made in the "Sharia Fund Coordination Council" consisting of representatives of fiqh authorities and the Islamic Government. The main task of this council is to decide on resources in line with common goals and to ensure transparency and prevention of parallel allocations of funds. Also, the executive capacity of the model has been examined and based on the calculations made, it has become clear that by designing an integrated mechanism including the religious payments such as khums, zakat and endowments , it can help the government to cover 90 percent of its budget apart from oil revenue. This can facilitate the implementation of divine commandments in society and motivate people to abide by their religious duties.

Nowadays, one of the most important issues that projects-based companies need in order to better manage project portfolios and financial planning is managing project costs. In project cost management, using a set of techniques and principles for project and financial control, it is possible to examine the financial performance of each project in terms of its actual operating cost (actual cost) compared to the estimated cost for the work performed and the corrective solutions to reduce costs And put it under control.
Since reducing the duration of activities by allocating more resources to each activity is possible but requires higher costs for the implementation of those activities, it should be noted that the hasty pursuit of activities can lead to a decrease in its quality level Therefore, in the process of compressing the time of activities, in addition to the cost index, the activity quality index should also be considered. In this paper, a mathematical model for project cost management based on the critical path method approach is presented. Considering a specific figure under the project budget ceiling, two goals are to minimize the total cost of the project (the classical model) and aim to maximize the quality of the activities, simultaneously.

Operational Budgeting is a type of budgeting in which resources are allocated to accomplish certain, measurable results. The main objective of operational budgeting is to clarify the budget and to help optimal allocation and use of organizational resources. The present study aims to use interpretive structural modeling (ISM) to design a model for operational budgeting in Ghadir Investment Company. First, the literature review and expertise opinions were applied to identify 14 factors underpinning operational budgeting. Then, an ISM-based structured matrix questionnaire was designed to find out the interrelationships of these factors, and the data were plotted at seven levels in an interactive network using ISM. The results revealed that the most influential factor in driving power-dependence matrix is “annual budget and five-year development plan” so that the company’s operational budget heavily depends on this factor.