Budgetary Analysis of Selected Iranian Universities during 2014 to 2016

Today, one of the most important issues of Iranian higher education is the need to consider the development, monitoring and evaluation of strategic planning in universities. The need for a successful and effective strategic plan, internal and external environment analysis, strengths and weaknesses, opportunities and potential threats. As a part of a study about universities is the analysis of their budgets. The present study aims to investigate and analyze the budget of selected universities in 22 universities of 10 metropolitan universities. In this analysis, the identification of the structure and the process of costs and credits, student statistics, the composition of faculty and non-faculty, has been analysed. The results will provide useful information for policy makers and strategic planners of these universities to develop or update a strategic plan with adequate knowledge of the internal environment of the relevant university. By reviewing the detailed budgets of these 22 universities, it showed government funding was the main source of funding for universities. Also, in examining the costs of the university, it has been determined that the major share of the costs is related to staff payments for faculty members and other university staff. other results show that, research and welfare, cultural and student extracurricular services will become more fragile. Strategic planning can help increase the quality of higher education through proper cost management. In this study, form student statistics analysis, it is showed that demand for graduate programs is increasing and there is a drop in undergraduate students.