ROBUST FUZZY PERFORMANCE-BASED BUDGETING MODEL: AN APPROACH TO MANAGING THE BUDGET ALLOCATION RISK

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

AZAR ADEL; AMINI MOHAMADREZA; AHMADI PARVIZ

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Management Research in Iran Year:2014 | Volume:17 | Issue:4 Page(s): 65-95

Download Full-Text

Persian Verion

View:

1,314

Download:

Cites:

Information Journal Paper

Title

ROBUST FUZZY PERFORMANCE-BASED BUDGETING MODEL: AN APPROACH TO MANAGING THE BUDGET ALLOCATION RISK

Author(s)

AZAR ADEL | AMINI MOHAMADREZA | AHMADI PARVIZ | Issue Writer Certificate

Keywords

PERFORMANCE BASED BUDGETINGQ2

ROBUST-FUZZY OPTIMIZATIONQ2

SIMULATIONQ2

DATA ENVELOPMENT ANALYSISQ2

UNIVERSITY BUDGETQ1

Abstract

The necessity of restructuring UNIVERSITY BUDGETing from program-based to performance-based budgeting (PBB) leads many studies to be conducted. Reviewing the literature, we observed that there is no mathematical model including Dual PBB structure in university.The purpose of this paper is to construct a PBB model for university so that the budget is allocated not only to the plans based on their priorities, but also to the faculties based on approved student per capita by the Ministry of Sciences, Researches and Technology. Considering the various criteria in the university system and because of fuzzy and stochastic uncertainties in the problem parameters, two scenarios were analyzed.1) Crisp Lower Bound Robust Fuzzy PBB (CLB-RFPPB) model.2) Fuzzy Lower Bound Robust Fuzzy PBB (FLB-RFPPB) model.A significant point in both of them was using performance indicators-- calculated based on the DATA ENVELOPMENT ANALYSIS approach (DEA) regarding a basic model of input-oriented CCR, and determining the important coefficients for each educational groups in order to allocating budget. In addition, the weights of goals and the priority of each plan were determined using some paired comparison questionnaires completed by the experts. The RFPBB model has 5 goals, 1142 constraints and 994 decision variables.The results of models solution presented on two macro and operational levels- and SIMULATION of Crisp and two RFPBB models, demonstrated the high level capabilities of RFPBB models in response to the uncertainty in the parameters of problem and also in managing the level of decision risk.

Cites

No record.

References

No record.

Cite

APA: Copy

AZAR, ADEL, AMINI, MOHAMADREZA, & AHMADI, PARVIZ. (2014). ROBUST FUZZY PERFORMANCE-BASED BUDGETING MODEL: AN APPROACH TO MANAGING THE BUDGET ALLOCATION RISK. MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES), 17(4), 65-95. SID. https://sid.ir/paper/395239/en

Vancouver: Copy

AZAR ADEL, AMINI MOHAMADREZA, AHMADI PARVIZ. ROBUST FUZZY PERFORMANCE-BASED BUDGETING MODEL: AN APPROACH TO MANAGING THE BUDGET ALLOCATION RISK. MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES)[Internet]. 2014;17(4):65-95. Available from: https://sid.ir/paper/395239/en

IEEE: Copy

ADEL AZAR, MOHAMADREZA AMINI, and PARVIZ AHMADI, “ROBUST FUZZY PERFORMANCE-BASED BUDGETING MODEL: AN APPROACH TO MANAGING THE BUDGET ALLOCATION RISK,” MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES), vol. 17, no. 4, pp. 65–95, 2014, [Online]. Available: https://sid.ir/paper/395239/en

Related Journal Papers