FEASIBILITY OF IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN FARS GAS COMPANY

The present study evaluates the feasibility of implementation of performance - based budgeting in Gas Company of Fars province. For feasibility of performance-based budget execution, a questionnaire and a model are presented. The study population is all top managers, budget experts, planning experts, project control experts, financial managers and financial experts (presenting documents, wage, plans, sale, property and goods) and various deputies of Gas Company of Fars province as 95 people and they are involved in various stages of budget (providing, regulation, approving, execution and supervision). The validity of measure is supported via content validity and its reliability is supported via Cronbach's alpha. This study has 4 main hypotheses and 9 sub-hypotheses. To support or reject hypotheses, Median, Kolmogorov-Smirnov test (K-S test) and t-test are applied. The results of study based on Shah model (2004) and three ability dimensions (performance evaluation, personnel and technical abilities) showed that respondents supported the performance evaluation ability in Gas Company of Fars province and they didn't support two other abilities as personnel and technical abilities. In addition, according to them, except organizational authority, regarding legal and procedural authorities, there were appropriate authorities in Gas Company of Fars province. Also, regarding political and managerial acceptance, there were suitable conditions but inIncentive compatibility, there was no good motivation for implementation. The results showed that implementation of performance-based budgeting were economical in Gas Company of Fars province.