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-b...

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...

In this paper, the common centralized DEA models are extended to the bi-level centralized resource allocation (CRA) models based on revenue efficiency. Based on the Karush–Kuhn–Tucker (KKT) conditions, the bi-level CRA model is reduced to a one-level mathematical program subject to complementarity constraints (MPCC). A recurrent neural network is developed for solving this one-level mathematica...

This paper examines declining state support for higher education and explores various funding models that colleges and universities in the United States employ, including incremental budgeting, formula budgeting, zero-based budgeting, program budgeting, performance-based budgeting, initiative-based budgeting, and responsibility-centered budgeting. The mechanics, advantages, and disadvantages of...

fuzzy linear programming models and methods has been one ofthe most and well studied topics inside the broad area of soft computing. itsapplications as well as practical realizations can be found in all the real worldareas. in this paper a basic introduction to the main models and methods infuzzy mathematical programming, with special emphasis on those developedby the authors, is presented. as ...