udgeting is considered
as
a tool
for efficient
management
and
public
administration
.
Managers and
decision
-
makers' awareness
of
modern methods of
budgeting
micro and macro
levels
, in addition to
the ra
tional use of
resources
and its optimal
allocation and
provides
a good
platform for
growth
and efficiency
in
government organizations
and
Besides
improving
efficiency
,
waste
prevention
and
spoilage of
the public property
and will have the
equitable and
des
ired distribution
of national resources
(
Daneshfard
and
Sh
i
ravnd,
2012
,
pp.
9
0
-
9
1
)
.
One of the
main problems in the Ministry of Cooperatives,
Labor
and Social Welfare
is the lack of better
allocating
resources based on
the
organizational goals and
also
non
-
operational and non
-
transparent
of its budget
. This leads to a waste of resources and lack of fulfillment of the