identification and ranking of effective factors on operational budgeting of municipality of golestan province

the purpose of this study was to identify and rank the factors affecting the operational budgeting of municipality of golestan province. the research method used is a descriptive, survey-correlation type. the research data were collected by library and field method and the instrument used was a researcher-made questionnaire. the reliability of the questionnaire was confirmed by cronbach's alpha method and the validity of the tool was confirmed by the content method. the ahp test was also used to analyze the data using expert choice and excel software. the results show that among all components of existing software tools with a relative weight of 0.182 in the first place, priority was given.