The public organizations in our country have limitation in having a scientific model for decision making about outsoursing their activities. The present manuscript, has chosen the optimal strategy among possible strategies via Quantitative strategic planning matrix (QSPM) approach. The main purpose of the research is development of an approach for strategic decision making and choosing the best strategy among deternined strategies ( the given strategies in the research were about outcourcing of duties of performance auditing office of Mashhad municipality). The tool of gathering data is intellectual storm merthod. The elites in the present study are bosses of audit offices and major auditors. The result of the research indicates reliable capacities of performance auditing office of Mashhad municipality from internal factors view point and significant adaptation from external factors view point. The present study, has determined priority strategies in 4 situations of development, defensive, variety and changing direction. In addition, it has chosen the optimal strategy via measurement of utility amount by QSPM model. The result of the reseach indicate that lack of outsourcing has been more optimal than outcourcing.

Keywords: Strategic Decision making, Strategic factors, Quantitative strategic planning matrix, SWOT, Outsourcing.

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