Restructuring State Major Programs to Address Performance-based Budgeting and Issues Programming

Fuzzy 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...

Goal Programming as a Decision Model for Performance-Based Budgeting

performance-based budgeting

performance-based budgeting adds effectiveness and economizing factors to traditional aspects of budgeting. this system distinguishes efficiency from effectiveness. efficiency emphasizes on the useful utilization of the resources concerned while effectiveness considers the performance. categorization of operations in performance-based budgeting is in a way that goals are expressed more transpar...

Critical Systems Heuristics (CSH) to Deal with Stakeholders' Contradictory Viewpoints of Iran Performance Based Budgeting System

Objective: Performance based budgeting is an undeniable necessity for effective management of the country vital resources nowadays, which benefits all economic and social layers of the society if properly implemented. Accordingly, this has encouraged lots of studies and researches on PPB theories, concepts and models. This study deeply reviewed Iran’s PBB system within four basic issues, includ...

A Basic Model of Performance-Based Budgeting

The primary objective of this technical note is to elaborate a basic model of performance-based budgeting that could be considered for the following two categories of countries: