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Mathematical techniques are approaches for optimized allocation of limited resources in
the process of competitors. For this purpose in public and goverment organizations that the complexities of budget planning and optimized resources allocation are so high that it is impossible to realize it with conventional intellectual calculation, so it is imperative to use mathematical models and techniques.
The development processes of technical aspects of budget planning have been studied. The first phase beginning (1920-1935) emphasizes on supervision on costs and budget planning as a control mechanism. The next decade (1935-1945)
with the design and provision of
operational planning budget, management and operational measurement of organization, in 1965 budget planning has been designed in the form of budget system of design and planning, and in the later stage the budget was conceived as an strategic factor and technique for dealing with nonpredictable future developments, it is in this period that application of multi-purposed, multi-objective mathematical model for designing
and planning budget was used quite repeatedly, which an important example is ideal planning.
In most important deterministic
mathematical model of the theoretical approach toward budgeting , have been analyzed in the article.