mohamadreza Amini; Adel Azar; Karim Bayat; Ameneh Khadivar
Volume 22, Issue 4 , February 2019, , Pages 225-247
Abstract
Using Performance Based Budgeting (PBB) system in Iran has begun. However different organizations claim to establishment and implement this system but their progress is not satisfactory. Therefore, in order to evaluate its progress, using the organization's maturity models, various studies have been ...
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Using Performance Based Budgeting (PBB) system in Iran has begun. However different organizations claim to establishment and implement this system but their progress is not satisfactory. Therefore, in order to evaluate its progress, using the organization's maturity models, various studies have been presented in designing the PBB maturity model.
In this study, by reviewing the maturity reference models as well as two PBB maturity models that presented in the budgeting literature, the weaknesses of the current maturity models is presented and the new PBB maturity model is presented. After interviewing budget experts in decision-making organizations such as the country's planning and budgeting organization and the Audit Court, as well as using the elite capacity in universities such as Tarbiat Modares, Tehran, Shahid Beheshti, Al-Zahra, etc. the lack of consideration on the results section in maturity models has been identified as shortcomings in current maturity models, especially budget maturity models.
Accordingly, the developed PBBM model is defined in terms of capabilities and results, and for the measurement of each of these two parts, a tree of indices and sub-indicators are defined. Utilizing the research model enables organizations to evaluate their progress in establishing and implementing a performance-based budgeting system by performance indicators
Amir Mohammad Fakoor Saghih
Volume 19, Issue 4 , March 2016, , Pages 117-138
Abstract
The modern business environment is constantly changing, and manage this change to adapt to a future of uncertainties is a challenge that necessitates supply chain flexibility. We introduce a method for measuring flexibility based on gray system. For this purpose, the flexibility of Alpha Automobile Company ...
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The modern business environment is constantly changing, and manage this change to adapt to a future of uncertainties is a challenge that necessitates supply chain flexibility. We introduce a method for measuring flexibility based on gray system. For this purpose, the flexibility of Alpha Automobile Company that operates in Iran's automobile industry has been measured. The results suggested that sourcing limitations and Distribution problems are the most serious vulnerabilities that threaten Alpha Automobile Company. Therefore, the company must plan to improve its flexibility by selecting the appropriate set of capabilities. Moreover, effectiveness , supply flexibility and flexibility in order fulfillment were identified as three important capabilities of Alpha Automobile Company. Keywords: Flexibility; Gray system; Vulnerabilities; Capabilities The modern business environment is constantly changing, and manage this change to adapt to a future of uncertainties is a challenge that necessitates supply chain flexibility. We introduce a method for measuring flexibility based on gray system. For this purpose, the flexibility of Alpha Automobile Company that operates in Iran's automobile industry has been measured. The results suggested that sourcing limitations and Distribution problems are the most serious vulnerabilities that threaten Alpha Automobile Company. Therefore, the company must plan to improve its flexibility by selecting the appropriate set of capabilities. Moreover, effectiveness , supply flexibility and flexibility in order fulfillment were identified as three important capabilities of Alpha Automobile Company. Keywords: Flexibility; Gray system; Vulnerabilities; Capabilities
