The purpose of this study was to identify and rank the factors affecting the operational budgeting of Municipality of Golestan province.Methodology: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.Results: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.Conclusion:Finally, according to the research, the ranking of factors affecting the operational budgeting of the Municipality of Golestan province requires planning and implementation at micro and macro levels.
The aim of this study was to identify and rank the factors influencing investment in intellectual capital in North Khorasan Province Education Department was using AHP.Methodology:The research method used descriptive, correlational respectively. The research data were collected by library and field methods and tools used were a questionnaire. The reliability and validity of the questionnaire using Cronbach's alpha was confirmed by content. The test data analysis using the software Expert Chykh AHP and Excel is used.Results:The results obtained show that The factor of investment development in intellectual capital with a relative weight of 0.513 was ranked first, and after that, the factor of maintaining investment in intellectual capital with a relative weight of 0.298 was in the second place and creating investment in intellectual capital with weight The relative 0.186 is ranked third.Conclusion:Finally, The findings of the research showed that the abilities, knowledge and skills in the first priority and the common conditions were in the top priority. The results show that among the three main components, human capital is at the top of the list, that is, more investment in this field should be made, and structural capital is placed in the top priority. Among all the identified indicators, abilities and knowledge in the first priority and the common conditions were the top priority.
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