Integrated implementation of performance-based budgeting model using the balanced scorecard model

Fardin Hoseini¹ Hosein Akbari dizgah²

1) MBA student , Tehran University
2) Master of Business Administration , University City

IOI Code : XYAC-ZCACB
Publication : 3rd.International Conference on Modern Research’s in Management,Economics & Accounting(3meaconf.com)
Abstract :
    One of the success factors of the program is the linking program and budget of the organization. Performance based budgeting (PBB) has been created for this goal. While the advent of the pbb and its entering to Iran’s budgeting literature, researchers usually have looked for its reasons and benefits and have done research about its implementing rarely. Therefore with considering the necessities of PBB, the purpose of this research is demonstrate a model for linking budget and strategic plan of organization. This research categories in applied one and Method of research is review study of literature.

Keywords : strategic planning performance based budgeting balance score card