Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality

This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on  SHAH model the study  findings concerning the subjects were negative in relation to three authority dimensions namely  the authority  to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate powers in Shiraz municipality in relation to three power dimensions  namely  legal, procedural and organizational  powers. Also there are good conditions in relation to dimensions namely policy and directional acceptance, but there is not appropriate motive for the performance  in another dimension of acceptance, that is, motivational acceptance. Also the findings show that PBB has deceased the expense in Shiraz municipality. Finally having compared the views of different groups the findings show that there is no significant difference between the groups' views and different categories of the personnel  except in relation to two technical and legal powers parameters; namely there is relative unanimity concerning presence or absence of the substructures necessary to put into operation the operating budgeting except two above parameters