Document Type : Exploratory
Author
Assistant Professor, Department of Business Aadministration, Payame Noor University, Tehran, Iran
Abstract
Resource management is one of the fundamental issues of today's organizations. Despite the development of budgeting systems, managerial control, and productivity management, a significant part of resource allocation decisions still relies on financial budgets and post-consumption variance control; whereas resources include time, human resources, raw materials, energy, equipment, production capacity, and financial resources. The aim of this article is to present a conceptual framework of the 'Resource Budgeting Paradigm' as a comprehensive approach for the purposeful management of access, allocation, and consumption of organizational resources. The main idea of the article is based on the assumption that unregulated and unsupervised access to resources can reduce consumers' sensitivity to opportunity costs and waste; in contrast, logical constraints, phased allocation, accountability, and continuous review can help better prioritize activities and enhance productivity. This framework has been developed through a critical utilization of concepts related to Parkinson's Law, economic scarcity, lean management, the theory of constraints, and managerial control. The development of this idea was also inspired by professional experience across more than 100 public and private organizations in East Azerbaijan Province. In this article, such experience serves as a backdrop for conceptual development rather than constituting a systematic field study with empirical validation of the proposed relationships. The article presents a conceptual model comprising five fundamental principles, eight resource domains, mediating mechanisms, and expected outcomes. It concludes that the "resource-based budgeting" paradigm can serve as a foundation for designing integrated resource allocation and control systems; however, its validity and effectiveness remain to be tested through future empirical research.
Keywords
- Resource Budgeting Paradigm
- organizational productivity
- resource allocation
- purposeful constraints
- waste reduction
- lean management
- managerial accountability
Main Subjects
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