Study and Analysis of Establishing Performance Budgeting System in Promoting Annual Program of Universities

Performance-based budgeting, focusing on program results and calculating total cost, is seeking transparency and presenting appropriate information for confidence-building. Regarding its positive role in annual program of universities and problems facing budgeting system, various advantages of this method for budgeting resulted in considering it as a purpose for several years. On the other hand annual programs of universities are designed based on their main objective that is teaching students and empowering them in different fields regarding response to the job market. Most universities perform program or incremental budgeting in establishing their annual programs and detailed budget. By ignoring past realities and performances and without taking into account activity levels, this trend causes university mangers not to use scientific accounting methods. Therefore, this article discusses the method of document mining and explores and analyzes performance budgeting system in promoting annual programs of universities. Depending on its advantages and purposes specially increasing efficiency of expenses and its results, we can conclude that establishing budgeting system based on performance in universities is a necessity in achieving general and specific purposes.

performance-based budgeting, university, opportunity.