Multicriteria Decision Approach to Budgetary Analysis in Taraba State, North East Nigeria

This study proposes a two-stage process of multi-criteria decision making approach to budgeting for efficient sectoral allocation. The two approaches of Multi-Criteria Decision Analysis (MCDA) used are Analytical Hierarchy Process (AHP) and Goal Programming (GP). The former takes care of an important aspect known as participatory budgeting while the latter handles the optimization aspect which outlines the areas of differences (also known as deviation) when compromise between the two parties is needed. Findings based on analyzing model outcomes, showed that the priorities of stake holders and that of government vary in terms of budget allocation. In other to reach a compromise, the study revealed that Education sector needed the greatest attention, closely followed by General Administration, Health and lastly Forestry.