Testing the Feasibility of Performance of Operational Budgeting In Procedural Outcome-Oriented Organizations (Case Study: Mahabad's Department of Education and Training and Schools)

The purpose of this study is to investigate the feasibility of performance of operational budgeting in Mahabad's department of education and training. In terms of type and method, the present research is a survey study and in terms of purpose, it is an applicable research. The population includes managers, vice presidents and financial employees of Mahabad's department of education and training and according to the last stats they were 59 individuals. As a result of limitation of the population, the entire population is selected as the sample. For the purpose of data collection, a researcher made questionnaire was used. Validity of questionnaires was approved by scholar professors in management field. Respectively, reliability of the questionnaires was approved through Cronbach's alpha. For analysis of data, one sample t-test was performed. Results indicated that performance of operational budgeting in Mahabad's department of education and training is feasible. Also the results showed that the ability for evaluation of performance, the ability of human resources, organization's strategic planning, feasibility and understand ability of plans, sufficient effectiveness and efficiency and categorization of budgets are towards performance of operational budgeting. Also Mahabad's department of education and training is technically capable of performance of operational budgeting.