Development, encompassing economy, culture, politics, and societal aspects, signifies positive change and transformation critical for stability and progress. Any discussion on development is incomplete without addressing change and transformation.

Efficient human resources, nurtured by knowledge, education, and research, drive societal progress amidst global change. A nation’s advancement hinges more on exploiting science and technology than natural resources, relying on a dynamic higher education system.

The central role of higher education in national development is apparent, balancing various aspects of progress. Investing in this sector lays the groundwork for future generations and advances scientific development.

Successful countries prioritize science and technology goals for progress. Budgeting is pivotal in higher education for financial management, fostering growth, quality enhancement, employment creation, international competitiveness, and capability development.

Adequate funding empowers institutions to contribute significantly to individual and societal development, vital for a better society. This book reviews operational budgeting at the University of Tehran, symbolizing higher education in Iran, aligning with its developmental plan.

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