Fuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)

الموضوعات :

Nouraldin Kalantari ¹ (Department of Management, Ilam Branch, Islamic Azad University, Ilam, Iran.)
Rahmatollah Mohammadi Pour ² (Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.)
Masoud Seidi ³ (Department of Industrial engineering, Ilam University, Ilam, Iran.)
Ardashir Shiri ⁴ (Department of Management, Ilam University, Ilam, Iran)
Masoud Azizkhani ⁵ (Department of Accounting, Ilam University, Ilam, Iran)

تاريخ الإرسال : 01 السبت , ربيع الثاني, 1440 تاريخ التأكيد : 01 السبت , ربيع الثاني, 1440 تاريخ الإصدار : 21 السبت , ذو الحجة, 1439

الکلمات المفتاحية: Fuzzy Goal Programming, performance based budgeting, rolling budgeting,

ملخص المقالة :

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 calculating productivity indicators were collected from gas refineries of Iran in 2011–2015 and analysed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 0.68% of the total refinery's budget compared with the actual budgets for 2016, which is higher than the annual budget of some of the companies in this group.

المصادر:

[1] Akbari, N. and S. M. Hoseini., Application of Goal Programming Model in Optimal Allocation of Construction Budget in Isfahan Municipality, Economics and Urban Management, 2014, 3(11), P.23–44, (In Persian).

[2] Azar, A.& Amini, M.R.& Ahmadi, P., Using Goal Programming in Budget University, Journal of Research and Planning in Higher Education, 2014, 72, P.1–24 ,(In Persian).

[3] Azar, A. and S. Najafi, Mathematical Model of Budgeting in the Public Sector: Robust Optimization Approach.” Prospects for Public Administration, 2011, 8, P.83–98, (In Persian).

[4] Bader, M. K. I., Mohamad, S., Ariff, M., & Hassan, T., Cost , Revenue , and Profit Efficiency of Islamic Versus Conventional Banks : International Evidence Using Data Envelopment Analysis, Islamic Economic Studies, 2008, 15(2), P.54.

[5] Bhimani, A., Horngren, C. T., Datar, G., Foster, S. M., Management and Cost Accounting. Retrieved (Pearson Education), 2008, 54, P. 34-77.

[6] Curristine, T., Performance Information in the Budget Process : Results of the OECD 2005 Questionnaire. OECD Journal on Budgeting, 2006, 5(2), P.87–131.

[7] Ekezie Dan Dan, Onuoha Desmond O., Goal programming: An application to bydgetary allocation of an instituation of an institutation of higher learning, Research Journal in Engineering and Applied Sciences, 2013, 2(2), P.95–105.

[8] Greenberg, Robert R. and Thomas R. Nunamaker. Integrating the Analytic Hierarchy Process (AHP) into the Multiobjective Budgeting Models of Public Sector Organizations. Socio-Economic Planning Sciences,1994, 28(3), P.197–206.

[9] Habeeb, Y. A., Adapting Multi-Criteria Planning to the Nigerian Economy. Journal of the Operational Research Society,1991, 42(10),P.85–88.

[10] Ho, W., Prasanta K., Helen, D., Higson E., Prasanta K. D., An Integrated Multiple Criteria Decision Making Approach for Resource Allocation in Higher Education. International Journal of Innovation and Learning, 2007, 20(5), P.471-490.

[11] Jones, D., Tamiz, M., Practical Goal Programming. edited by T. by: K. F.S.M.A, Alame Tabatbai university, 2015, (In Persian).

[12] Khadivar, A., Azar, A., Zaree, M., Moghbel, B. A., Measuring the Efficiency of a Bank by Network Data Envelopment Analysis Approach, Journal of Monetary and Banking Research, 2014, 20, P.285–305, (In Persian).

[13] Mkasiwa, T. A. and A. F. Gaspar. Performance based budgeting or budget based performance? A case study of the tanzanian health sector, International Journal of Management Accounting Research, 2014, 4(2), P.201–31.

[14] Mohammadi, S., Feizi, K., Khatami Firouz Abadi, A., Operational Budgeting Using Fuzzy Goal Programming. Management Science Letters, 2013, 3(10), P.2581–86.

[15] Mohammadipour, Rahmatollah. A Study on the Effect of Performance Based Budgeting Using Activity Based Cost Method. Management Science Letters, 2014, 4(1), P.145–48.

[16] Mohan, Anisha, R. Sasikumar. Developing of Decision Support System for Budget Allocation of an R&D Organization. International Journal of Research in Engineering and Technology,2014, 3(15),P.78–83.

[17] Momeni, M. New Topics in Operational Research. Fourth edi. Ganj Shayegan Publication, 2012, (In Persian).

[18] Namazi M., Kamali K., Investigating the Budget Allocation Using an Ideal Planning Model Case Study: Fars Province, Quarterly Journal of Accounting and Auditing, 2002, 9(1), P.29–57, (In Persian).

[19] Pierce, J., Efficiency Progress in the New South Wales Government, NSW Treasury Research & Information paper, No. TRP97-8, NSW Treasury, Sydney (November),1997.

[20] Rahmani F., Hadi and Abas Arabmazar. Optimal Provincial Budget Allocation: A Goal Programming Model Approach. Journal of Applied Economics Theory, Journal of Applied Economics Theory, 2016, 3(3), P.133–52.

[21] Rajabi, A. Goal Programming, an Effective Approach to Budgeting and Optimal Allocation of Financial Resources (Case Study: Allocation of the Ministry of Health to the Provinces of the Country). Journal of Health Accounting,1986, 2(3), P.1–16.

[22] Garlapti R., Narsima, R., Durga, R., Replacing the Annual Budget with Rolling Forecasts, 2011.

[23] Romero, C., Tamiz, M., Jones, D. F., Goal Programming, Compromise Programming and Reference Point Method Formulations: Linkages and Utility Interpretations, Journal of the Operational Research Society,1998, 49(9), P.986–991.

[24] Safari, H., Ghasemi, A., Ainian, M., Pahlavani, A.,Manochehri, M., A Comprehensive Look at Performance Measurement Systems, Mehraban Publishing institute,2012, (In Persian).

[25] Schick, A., Does Budgeting Have a Future?, OECD Journal on Budgeting, 2003, 2(2), P.7–48.

[26] Valipor Kh. M., Azar, A., Amini, M. R., Budgeting Based on Rebust-Fuzzy an Excellence-Oriented Approach to Hospital Modeling. Management Research in Iran, 2017, 21(2), P.179–198, (In Persian).

[27] Zamfirescu, L., Zamfirescu, C.-B. Goal Programming as a Decision Model for Performance-Based Budgeting, Procedia Computer Science, 2013, 17, P.426–33.