Feasibility study of performance-based budgeting (at Amin police University )

This study was conducted in 2016 with the aim of feasibility study of performance-based budgeting in Amin University of Law Enforcement Sciences. For this purpose, based on the sheh model, a three-tier classification of ability, authority and admission in Amin University of Law Enforcement Sciences was investigated. The statistical population consisted of financial managers, program and budget managers, finance experts, budget experts of Amin University of Law Enforcement Sciences, NAJA Deputy Minister of Planning and Budget and NAJA Finance, consisting of 43 people, in order to collect field information and access A researcher-made questionnaire was used for the objectives of the study.The findings show that the significance level of the two dimensions of "performance-based budgeting capability" and "performance-based budgeting options" is less than 0.05. Indicates the significance of the test and the positive level of this two-dimensional level from the respondents' point of view, while the level of significance of the dimension is the acceptance of performance-based budgeting in the university is more than 0.05, which indicates the confirmation of the null hypothesis. Law Enforcement Sciences Amin the ability to budget based on performance and authority There is operational budgeting, in contrast there is no acceptance for performance-based budgeting. In general, the possibility of budgeting based on performance in the university is possible and feasible.