The current research is aimed at investigating the development of models in the operating budget of foreign oil companies and their localization in the National Iranian Oil Company. The statistical population of the present study is Iran Oil Company, and due to the smallness of the statistical population under study, all oil companies that operate in this field abroad are studied. To collect the necessary information and statistics, a questionnaire method was used, as well as a sample of the conducted studies. In order to carry out this research, at first, the significance of the variables was checked using the generalized Dickey-Fuller test, and after determining the degree of significance of the variables, the ARFIMA method was used to determine the model of operational budgeting. In order to estimate the research model, Eviews 10 software was used. The results of the research analysis showed that political risk and inflation have a negative and significant impact on the operating budget of the company and reduce the efficiency of resources. Also, the increase in environmental and organizational variables causes budgeting based on the intrinsic price of crude oil. Finally, the results of the research showed that variables such as the behavior of competing companies and financial support as variables of structural failure in the operational budgeting model have a significant impact.