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IJSTR >> Volume 6 - Issue 10, October 2017 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Designing A Budgeting Model With Strategic Planning Approach: Case Study Of The Ministry Of Energy

[Full Text]



Mohammad. Sharif. Malekzadeh , Abbas. Saleh Ardestani , Shohrehosadat. KarimiJahromi



planning; strategic planning; budgeting; management; Costing; Ministry of Power



In traditional costing systems, the emphasis is on the production volume and products' units and also it is assumed that the products consume the resources. In activity based costing, it is argued that the production of the products requires some activities and activities are consumers of the resources. Therefore, in costing based on the activity, initially overhead costs is allocated to the activities (pile up of costs under the title of costs reservoirs) and then the allocated costs to the activities are allocated based on a factor called cost driver to products or production lines. In activity based costing, the major activities in the process of production are divided into four classes of product unit level, product category level, product support level, and factory level. In the present research we aim to design a budgeting model with strategic planning approach and regarding the views of the elites and the previous researches, a questionnaire is presented on the intended field and using the structural equations (SEMs) a model is presented in order to evaluate the parameters of the applied strategy in the Ministry of Power that according to the results related to the impact coefficient the greatest coefficient is related to the allocation of financial resources on financial strategy dimension with an impact factor value of 4.954.



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