A study on the establishment of performance based budgeting using Activity Based Costing technique ABC in Organization of Educational Research and Planning (OERP) of the ministry of education

The aim of this study was to establish performance based budgeting using Activity Based Costing technique ABC in Organization of Educational Research and Planning (OERP) of ministry of Education. Curriculum development center، which is one of the main offices of this organization، was chosen as research sample and the above-mentioned technique was used in the pilot study. This research was descriptive. To answer the research questions، the required data was gathered through studying the related documents، research reports، searching through internet، interview and the designed tables. Also، the collected data was analyzed using Activity Based Cost method ABC. Activities، activity centers، cost drivers and resources was identified in this research. The results of this study computed the costs of Curriculum development center through the identification of outputs of this center.