SUMMARY
This study investigates the factors affecting the effectiveness of operational budgeting system in government organizations in Tehran. The study population comprised of experts in planned budget in government organizations. Cochran formula was used to obtain the research sample size. According to Cochran formula and in 95% confidence interval, the sample size determined equal to 121 persons that the samples were selected by simple random sampling and then were evaluated using a questionnaire. Research objectives include: investigate the ability of the organization to implement operational budgeting system, on the effectiveness of operational budgeting. enabling organizations in the implementation of operational budgeting system, on the effectiveness of operational budgeting, review acceptance of operational budgeting system, on the effectiveness of operational budgeting, check the quality of communication across the organization on the effectiveness of operational budgeting system, check the quality of staff on the effectiveness of operational budgeting system, identify strategic priorities of the organization, on the effectiveness of operational budgeting system and performance-based resource allocation, on the effectiveness of operational budgeting system. The obtained data were analyzed using SPSS software. The results of the analysis showed that ability, capability, implementation of operational budgeting and acceptance are the factors affecting the effectiveness before its implementing and The quality of communication in the organization, identify priorities and performance-based resource allocation are the factors affecting the effectiveness of the operational budget during its implementing.