IMPLEMENTATION OF OPERATIONAL BUDGET ACCORDING TO ACTIVITY-BASED COSTING IN CHAHAR MAHAL BAKHTIARI AND ISFAHAN PROVINCES

Abstract

This Research is an applied research and is also a descriptive research study in which to collect the required information a questionnaire was used. The research population is including government agencies of Chahar Mahal Bakhtiari and Isfahan provinces which in 2011 have had used the provincial budget. The population is consisting of Accountants or their deputies, financial managers of the agencies that lacks accountancy, accounting officials, budget analysts, auditors of Economic Affairs and Finance, Auditing, and government agencies working in Isfahan Province that is totally 285 people. We determined the amount of the sample size with the used of Cochran sampling method which the statistical sample is 150 of these government agencies which have been selected through the simple random sampling method. In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. Also, we used Kolmogorov-Smirnov Tests to normality of test data. And to test the hypothesis of the research we used z test. Findings show that the ability to evaluate the performance of the provincial government in the mentioned provinces in implementing activity-based costing method in the operating budget is more than average and also, personnel ability and technical ability of the state agencies to implement an operational budget according to activity-based costing is less than average.