Abstract
Successful and pioneer organisations are trying to combine budgeting process, strategic planning and performance management. Our objective is evaluating implementation of performance-based budgeting (PBB) by using activity-based budgeting (ABB). The research has been done in Telecommunication Organization in Iran and data gathering was done by the means of observation, document analysis and interview. The results of this research indicate that implementation of PBB by using ABB's abilities can be easier and PBB's goals which emphasise on efficiency, effectiveness, economy, outputs and outcomes will be reached. This research is as the first step of PBB's implementation, and it should be continued in order to reach and find the main frame as PBB's goals.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
