The purpose of this study is to design a model for the optimal allocation of the country's resources using the Analytical Hierarchy (AHP) technique. In order to calculate the optimal percentage of each province's budget allocation from twelve variables: population percentage, literacy percentage, internet penetration rate, unemployment rate percentage, Gini coefficient, economic participation percentage, percentage return coefficient from each province's income, gross domestic product, percentage share of the province from Domestic production, percentage of province's share of the added value of agriculture sector, service sector, industry and mining is used. The required data were extracted from the Iranian Statistics Center and the Research Center of the Islamic Council separately for each province. The results show that there is relative convergence in the optimal provincial distribution of the country's public budget credits, and also, the level of allocation shows that in more developed provinces, the share of allocation is higher than in less developed provinces. In fact, more developed provinces are more expensive. Considering the implementation of the EHP technique and considering the optimal share of each province from the budget, the share of developed provinces should be reduced and less developed provinces should be increased. In addition to removing the budget allocation based on the political power of each province, this action will lead to the reduction of financial disparities and heterogeneity in the country.
khajavi S, Amiri F S, Zakipour Kargani S. Identifying the appropriate budget allocation pattern on the budget allocation report using the Analytic Hierarchy Process (AHP) technique. audit knowledge 2026; 26 (103) :83-103 URL: http://danesh.dmk.ir/article-1-3398-en.html