Obstacles and Challenges to Establishment of Operational Budgeting in Insurance Branches of Tehran Social Security Organization
Amir Babak Marjani, Sara Javan Javidan

Abstract
This research aims to study the obstacles to establishing and implementing operational budgeting in insurance branches of social security organization Tehran. The research is practical in terms of purpose and the statistical population in this research includes 60 people of budget managers and experts in the branches of social security organization of Tehran. The method is census and therefore, no sampling is applied. After comparing and assessing the approved budget with the performance budget in the branches of the social security organization in achieving its goals and policies, some strategies are offered to reduce the cost and increase the revenue in the studied organization.

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