Mohammad Valipour Khatir; Adel Azar; Mohammad Reza Amini
Volume 21, Issue 2 , September 2017, , Pages 179-198
Abstract
Necessity to budget restructuring from program budgeting to performance budgeting led to many studies for requirements of these changes. By reviewing literature budgeting models with concept of performance as Excellency and Efficiency was not seen. Main idea of this research was providing ...
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Necessity to budget restructuring from program budgeting to performance budgeting led to many studies for requirements of these changes. By reviewing literature budgeting models with concept of performance as Excellency and Efficiency was not seen. Main idea of this research was providing Performance-based budgeting model with following criteria: 1-while considering general policies of Tehran University of Medical Sciences in budget allocation among subset hospitals, efficiency at overall and efficiency in budget allocation should be taken into account. 2- Efficiency of the used mathematical models should be considered. The EFQM Excellency model was used as a base of excellence assessment in hospitals. In order to classify hospitals, thoes with similarities in excellence dimensions were clustered and efficiency of hospitals evaluated using BCC model.
In order to achieve the main purpose of the study, at the first step, crisp performance-based budgeting model was designed by 6 Goal (Excellency, efficiency and Bed Occupancy Rate at two levels of Cluster Average and within clusters) then the model was enabled to better respond in uncertainty situation by using the fuzzy and robustness methods. Also, in order to analyze capabilities of robust models more precisely, the Monte Carlo simulation was used. Results showed that the robust-fuzzy model has more capability than crisp model reposing the uncertainty in parameters of problem.