IntroductionThe purpose of budgeting is a preparation of financial plans for future operations of government or organization. Beyond this, budgeting is Indicative of fiscal policies of organization to achieve the various objectives include of economic, social and political. It can take into account various four dimensions for each budget program:• Forecast of Earnings and other economic resources.• The set of policies and objectives of the organization • The set of activities and objectives for implementing the policies and achieve objectives• Anticipate costs of any future activities Therefore, Recognition the desires, needs, problems and bottlenecks, recognition revenues and Overt and covert resources , identify and set priorities, classification problems, needs and bottlenecks on the basis of priorities are include of the important tasks in the budgeting process.Today, Budgeting for Governmental and semi-governmental organization is done in Conditions which have created difficulties in direct and coordinate the functions of government by developing scope and increasing complexity of public services. In terms of Shortage of resources, organizations have to choose between the different programs for providing purposes and covering all needs and demand. So a rational decision-making process is need for providing appropriate interests and the public interest only through the use of appropriate decisionmaking instruments. Our country has been facing with this issue long before and it is the researchers' and authorities' Issues of interest. first ,This article tries to acquire a general knowledge of the system And then identify various challenges and deficiencies from the perspective of different people And finally by providing a the ideal conceptual model ,it offers structured debate to identify the final necessary change to correct it by studying Khorasan Exhaust Mfg co budgeting system. MethodologyToday, the inefficiency of traditional budgeting system has been proven to everyone and Effort to change the country's budgeting system is considered of the greatest importance. Effort and Emphasis to replace the new budgeting systems and particularly operational budgeting can be response and reaction to this ineffective. So, not only it has been considered the important issue in the Fourth development Plan, but it has been explicitly mentioned in the Fifth Development Plan, paragraph 91: The ministries and Governmental and semi-governmental institutions have to prepare their executive and operational program In format of executive packages of the Fifth Development Plan. Operational Mentoring during execution of the program and prevent from any deviation from the gales of the programs can be major benefits of Operational budgeting.However, this type of budgeting has been faced with numerous problems during the years of the implementation. For these challenges can mention the following cases:• The lack of proper relation between plan and budget AbstractSoft Systems Methodology is one of the important methods of research...