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Department of Accounting Azad university ,Hamadan
Abstract
The conventional budgeting system in institutions of higher education, the budget is based on several factors such as the number of students, faculty, staff, staff determined, That allocation is performed according to a standard volume with no distinction between the types of costs are not students of different academic disciplines. Also, the costs of activities for all courses are considered equal. While the cost of some additional resources from courses offered by other subjects covered. On the other hand, according to Article 49 of the Fourth Economic, Social and Cultural universities and institutions of public higher education credits based on the final price will be allocated to them and due to multilateral development institutions of higher education in the country. With respect to the development of higher education institutions in the country, Requires the development of methods for the control and management of financial resources where more attention than the pre seek the could the financial resources to focus universities is going to efficiency and effectiveness of. This can lead to a greater concentration of universities towards efficiency and effectiveness of financial resources. The only way to achieve these goals, the ABC accounting system of funding higher education institutions. Ayn System distinguishing feature of the current budgeting system, emphasis on objectives, results and outputs of each of the items cost and increase the accountability of universities. In this light, this paper tries to establish administrative procedures to explain the budgeting system in Payame nor Center