Investigating the Impact of Human Resource Development Programs on Operational Budgeting with the Mediating Role of Organizational Sustainability

Budget is the main lever in the planning and management of any organization. Organizations, in general, seek to make the best use of the costs incurred and to obtain the most productivity and achieve the predetermined goals by using the least resources. The purpose of this study is to determine the impact of human resource development programs on operational budgeting with the mediating role of organizational sustainability. This research is quantitative in terms of type and in terms of research method is a descriptive-survey research. The statistical population of the study included all managers and human resources and financial experts of the Standard Electricity Distribution Company in the number of 460 people, of which 210 people were selected based on Cochran's formula and stratified random sampling method. The main tools of data collection were Cohen Human Resources Development Questionnaire (2010), Pahlon Sadegh Organizational Stability (2017) and Babakhani et al. (2011) operational budgeting. And approved. The obtained data were analyzed using structural equation model and Smart PLS software version 2. The results showed that human resource development programs have a positive and significant effect on operational budgeting with a mediating role of organizational sustainability. Also, human resource development programs have a positive and significant effect on operational budgeting, human resource development programs on organizational sustainability and organizational sustainability on operational budgeting.