Appraisal of Operation Budgeting Establishment's Problems & Obstacles in Ports & Maritime Organization -A study in Khuzestan Ports & Maritime Authority

One of the priorities ofeconomic structure reform is budget reform methods and distribution of references in government organizations. Operational budgeting as a new budgeting method has emphasized on the importance of identifying the measurable results from public spending and could give a certain transparency to budgeting process in governmentalorganizations and increases despondence to objectives of organizational initiatives. Given the importance of operational budgeting, this research was done with the aim of studying the problems and obstacles of operational budgeting in department of ports and maritime in Khuzestan province. data collected in this study is questionnaire. Hypotheses of the study have been tested using t-test of a sample. Based on the findings, lack of skilled manpower for training and implementation of operational budgeting, lack of holding, or lack of appropriate training courses and related operational budgeting for staff, lack of efficiency and productivity for the implementation of operational budgeting systems by administrators, high costs for implementation of operational budgeting are some barriers to the establishment of operational budgeting in Director General of ports and Maritime in Khuzestan province. But overall, none of the human, management and structural factors are considered as a serious obstacle to the establishment of the operational budgeting in Director General of Ports and Maritime, Khuzestan province.