Document Type : Research Paper
Operational budgeting is a part of policy package based on market in public sector in order to better provide public goods and services. This reform effort focuses on the cost of the unit providing goods and services and their quality efficiency as well as the outcomes resulting from credits allocated to executive and policy-making apparatus. Generally speaking, it refers to satisfaction of citizens such as tax-payers. In the first section of the article, the author counts certain functions of operational budgeting, arguing that its establishment will lead to the improvement of managerial and policy decisions, betterment of operations of the executive apparatus and increasing their accountability, as well as provision ofoutlook on the government positively and enhance its popularity.In the second section, the author holds that in spite of all deficiencies and difficulties that the first operational budgeting will bring about for the country, this reform effort should be continued to the end. The author at the end offers recommendations for strengthening the efficiency of such reform initiative.