国际会计研究杂志

抽象的

Design Budgeting Model with Approach of Soft Systems Methodology in the Manufacturer of Spare Parts for Cars

Nasab SS and Motezakery R

Soft Systems Methodology is one of the important methods of research in the soft operations. This model can offers framework for structured to complex and unstructured issues using design of conceptual models and rich illustrations. Since individuals and large groups are involved in the budgeting process, this kind of issues can be considered including of complex and less structured issues.in this study, we have evaluated budgeting system of one of the manufacturer of spare parts company by describing the different stages of soft systems methodology. To do this, first, we're familiar with budgeting system by open and unstructured interviews. Getting to know different people who are involved in this process and their unique worldviews is creating the ground for showing the system in a rich visual graph. In addition, by drawing model of targeted activities, which is aggregation of diverse worldviews, a comparison is done between what is doing now and what has to be done. These above targeted activities can be a sustainable basis for evaluating system in the future.