عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Budget is a significant leverage in planning and managing any organizations. Generally, all organizations seek to make the optimum use of their costs, reach the highest efficiency, and realize their defined objectives with least employment of resources. Management of human resources covers a number of issues including logical estimation, operational budgeting and financial independence which all have direct and close links with the method of employing human resources.
Paying more attention to the abovementioned issues and making them operational would improve the quality of media human resources, prompt higher motivation and more work, raise participative spirit and increase efficiency in such organizations. Managing financial resources through appropriate budgeting and based on defined objectives could enhance the efficiency of human resources to a level an organization deserves.
Drawing on different types of budgeting and their various stages in developing organizational operations, this article focuses on human resources or human capitals as the most essential resources in any organization, particularly in media organizations.