A Study The Main Cause of Deviations Between Approved Budget and Actual Performance (A Case Study: Public Companies of Ahvaz City)

The aim of the study is investigating the causes of the deviation between the approved budget and actual function. This research was a descriptive study and the survey tool was a researcher-made questionnaire. Statistical society was all of personnel of public companies of Ahvaz. Sample size determination is based on the Cochran formula and Cluster sampling method was used. After data collection, data analysis was carried out using SPSS Software. The results showed that legal factors, structural factors and human factors have significant effect on deviation between the approved budget and actual function in public companies of Ahvaz. Also findings revealed that structural factors are the most important causes of deviation between the approved budget and actual function in public companies of Ahvaz.