Identifying and Ranking Factors Affecting the Financing of Cultural Heritage, Crafts and Tourism Organization Using the Fuzzy Delphi Method and Fuzzy Analytic Hierarchy Process

Performance-based budgeting is the latest reform model of budgeting introduced in Iran, and there is no doubt about its necessity to improve the management of government agencies. In recent years, the emphasis has been on this subject. These assertions are chiefly addressed in paragraph (c) of Article 7 of the Sixth Development Plan Act, expressing the selected budgeting system. Therefore, the present study is dedicated to identifying and ranking the practical factors in the allocation of resources of the Cultural Heritage, Crafts, and Tourism Organization. the first step is to integrate the experts' subjective knowledge, by conducting library studies, various sources of funding have been prepared, and primary factors were identified on the five experts. In this research, as the first step to integrating and gathering subjective knowledge and by conducting library studies, various sources are provided based on the approved budget and the initial identified factors, by consensus of 5 experts are put into discussion.Eventually, the practical factors in the Financial Resources were divided into 130 factors and 10 categories. Furthermore, in the next step to identify the aforementioned practical factors using the Fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their influence on the distribution of financial resources was investigated. Finally, 24 components were selected as the final factors.the most important criterion in sharing the 3 criteria of "national and global registration of cultural and natural historical monuments", "number of global registration works" and "climate"as the most budget allocation were identified.