a linear programming model with robust approach for performance base budgeting (pbb)
نویسندگان
چکیده
performance budgeting has been an important theme of public expenditure management for decades. in the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments. in recent years, however, the level of interest in organizational use of performance-based budgeting re-emerged with more details and support from researchers and practitioners. performance-based budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to organization plans and their outcomes or outputs through the use of formal performance information in resource allocation decision making. reviewing the history of other methods of budgeting showed that mathematical models of budgeting have been used wildly by researches. regarding to the large number of parameters that are involved in process of performance-based budgeting, qualitative and subjective models could not lead to an optimum decision for budget. the purpose of this paper is to find a mathematical model for performance-based budgeting that could maintain the optimality and feasibility of allocation in uncertain condition of budgeting. the important factors that cause uncertainty are estimated values for cost derivers and future costs. we used robust optimization to develop performance-based budgeting mathematical models. finally, presented models have been used in an iranian bank for budgeting. the result showed that using robust models of performance based budgeting could improve the indicator of budget deviation in this organization.
منابع مشابه
A goal programming approach for fuzzy flexible linear programming problems
We are concerned with solving Fuzzy Flexible Linear Programming (FFLP) problems. Even though, this model is very practical and is useful for many applications, but there are only a few methods for its situation. In most approaches proposed in the literature, the solution process needs at least, two phases where each phase needs to solve a linear programming problem. Here, we propose a method t...
متن کاملFuzzy linear regression model with crisp coefficients: A goal programming approach
The fuzzy linear regression model with fuzzy input-output data andcrisp coefficients is studied in this paper. A linear programmingmodel based on goal programming is proposed to calculate theregression coefficients. In contrast with most of the previous works, theproposed model takes into account the centers of fuzzy data as animportant feature as well as their spreads in the procedure ofconstr...
متن کاملAssessing SHAH Model Performance-Based Budgeting (PBB) Possibility Case Study: Shiraz Municipality
This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB ...
متن کاملA Recurrent Neural Network Model for Solving Linear Semidefinite Programming
In this paper we solve a wide rang of Semidefinite Programming (SDP) Problem by using Recurrent Neural Networks (RNNs). SDP is an important numerical tool for analysis and synthesis in systems and control theory. First we reformulate the problem to a linear programming problem, second we reformulate it to a first order system of ordinary differential equations. Then a recurrent neural network...
متن کاملFuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)
This research presents a mathematical model for performance-based budgeting and combines it with rolling budget for increased flexibility. The model has been designed by Chebyshev's goal programming technique with fuzzy approach. The parameters or coefficients of the model are derived by measuring the productivity of the organizations considering eight criteria. Data for calc...
متن کاملمنابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
عنوان ژورنال:
مدیریت دولتیجلد ۳، شماره ۸، صفحات ۹۳-۱۲۰
کلمات کلیدی
میزبانی شده توسط پلتفرم ابری doprax.com
copyright © 2015-2023