Performance-based budgeting is one of the key factors of today's organization efficiency. Economically, "budget philosophy" is due to the existence of a "total contradiction" that is in every society and a curtesy of "knowledge economy" is completely created. Based on ...
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Performance-based budgeting is one of the key factors of today's organization efficiency. Economically, "budget philosophy" is due to the existence of a "total contradiction" that is in every society and a curtesy of "knowledge economy" is completely created. Based on experts’ opinions, Lack of understanding and restructuring the issue of the budget is one of the operational problems of the performance-based budgeting of an organization. In this study, we decided to use the soft systems methodology to deal with budget issues that have components of social, political and human. In this methodology, the problem is a part of a single system rather than a problem to be investigated. Also, after structuring the problem and identifying preferences of experts, hierarchical clustering was applied to prioritize indicators. Therefore by combining these two approaches for Iran Social Security organization, Medicare and investment were prioritized. The results made the gap clear and paved the way for performance-based budgeting.
In today’s markets, production systems must satisfy simultaneously
productivity, quality, and cost requirements. In these systems managers should
focus on managing the flow of production through all the steps that add value to
the final product. Lean production as an efficient approach has been ...
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In today’s markets, production systems must satisfy simultaneously
productivity, quality, and cost requirements. In these systems managers should
focus on managing the flow of production through all the steps that add value to
the final product. Lean production as an efficient approach has been presented in
the literature of production management for increasing the level of products'
quality and decreasing the cost of production. Although this approach is
introduced and studied in many of works, but there are still some challenges in
applying it. It means that there is not a comprehensive model for assessing and
analyzing the lean production in manufacturing firms. This paper tries to present
a model that is able to accurately analyze and measure the leanness degree of
firms.
At first step a hierarchical model for measuring the degree of leanness
has been designed. The proposed model applied at the Yazd Tile and
Ceramic Industries and the degree of leanness of these industries was
measured. Finally, some suggestions for improving the degree of leanness in
these industries have been presented.
