DECENTRALIZED BUDGET DISTRIBUTION MODEL PRESENTATION AMONGST THE COUNTRY‟S RESEARCH ORGANIZATION‟S SUBSIDIARIES (CASE STUDY OF ALL ACECR‟S UNITS AND RESEARCH CENTERS)

چکیده مقاله

This is in question whether decentralized budget distribution among organizational subsidiaries and their distinctive activities are critically defendable or not? Undoubtedly, a series of varying discrete budget distribution procedures designed and modeled; in essence, budget distribution is based on Equal Distribution Patterns or Program Distribution Patterns which can be distributable as per of ratio each and every organizational units‟ past activities weight to cost centers. The purpose of this article is to present a model regarding a fair distribution of decentralized creditinto each of ACECR‟s (Academic Center for Education, Culture and Research) affiliated units by using Analytic Hierarchy Process (AHB).6 This is a descriptive survey that is of respective statistical samples having ACECR‟s units and research centers. The importance of each contributor to budget distribution has been oriented by both group decisionmaking process and Analytic Hierarchy Process (pair-wise comparison matrix). The results indicate some meaningful relations concerning recruitment type, education level, members‟ activity area, the proportion of organizational positions occupied to adopted, the amount of fixed assets and new investments and finally per capita revenue to subsidiaries‟ cost centers and units annual credit.