Somayeh Heidari - Department of Public Management, Faculty of Management, Arak Branch, Islamic Azad University
Ali Sheikhi Mehrabadi - Department of Public Management, Faculty of Management, Arak Branch, Islamic Azad University

From the perspective of management control systems, budgeting processes have the potential to provide information related to financial and operational plans applicable in coordination, communications, controls, performance evaluation and incentives for companies. Access to the company's goals through these functions requires a budgeting system compatible with the organizational culture. Based on cognitive behavior and agencytheory, the study comprehensively reviews the relationships between budget emphasis, budget planning features, and performance.To perform the research, 220 questionnaires were distributed among all senior staff of budget sector in SMEs and 201 questionnaires were collected. The research method was applied in terms of purpose and descriptive in terms of nature and method. Hypothesis testing was done in LISREL. The results showed that budget emphasis is positively related to management performance and budget satisfaction. The results of this study also showed that the budget planning feature has a significant positive relationship with organizational performance, management performance and budget satisfaction

budget emphasis, management performance, budget satisfaction, budget planning, organizational performance, differentiation strategies