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. ‎


[1]    Gilmour, B. J., & Lewis, D. E. (2006). Does Performance Budgeting Work? An Examination of the Office of Management and Budget's PART Scores. Public Administration Review, 66 (5), 742-752.
 [2]   Shah, A., & Shen, C. (2007). A primer on performance budgeting: The World Bank.
[3]    Lu, H. (1998). Performance budgeting resuscitated: Why is it still in viable? Journal of Public Budgeting, 10 (2).
[4]    Curristine, T. (2007). Performance Budgeting in OECD countries. Paris: OECD.
[5]    Charnes A., & Cooper, W. W. (1971). Studies In Mathematical and Managerial Economics, s.l. : North-Holland Publishing Company, pp. 166-180.
[6]    Shim J. P., & Lee M. S. (1984); Zero-base budgeting: Dealing with conflicting objective; Long Range Planning, 17 (5).
 [7] Min, Hokey. (1988) "Three-phase Hierarchical Allocation of University Resources via Interactive Fuzzy Goal Programming". Cocio.Econ.Plann.Sci. 22 (5).
[8]    Y. A. Habeeb (1991); Adapting multi-criteria planning to the Nigerian economy; Journal of Operational Research Society, 42 (10).
[9]   Greenberg, R.R. & Nunamakar, T.R. (1994).,”Integrating the Analytic Hierarchy Process into the Multi  Objective Budgeting Models of Public Sector Organization”,Socio-Economic Planning Science, 23 (3), pp. 197-206.
[10] Azar, A., & Seyed Esfahani, M.M. (1995-1996), “Deterministic mathematical approach in budgeting”, Journal of Management Knowledge, 31 and 32, pp. 10-19 (In Persian).
 [11]       Azar, A. (1996-1997); “Mathematical cost program modeling in government organizations -Fuzzy and crisp approach”; Journal of Management Knowledge, 35 and 36 (In Persian).
[12] Azar, A., & Najafi, S. (2011); “Mathematical robust modeling, a modern approach in IRAN public budgeting’, Journal of Management research in Iran, 15 (2), Spring 2011, pp. 1-20, (In Persian).
[13] Azar, A., Ameneh, K., Aminnaseri, M., & Anvarrostami, A. (2011), “Linear programming model with the robust approach for performance-based budgeting” Journal of Public Management, 3 (8), Winter, pp. 93-120 (In Persian).
[14] Azar, A., Amini, M., Ahmadi, P. (2014) “Robust Fuzzy Performance based budgeting model an approach to managing the budget allocation risk - Case Study: Tarbiat Modares University”, Journal of Public Management, 17 (4), Winter 2014, pp. 65-95 (In Persian).
[15] Zanakis, S.H, (1991), ”A Multi Criteria Approach for library Needs Assesment and Budget Allocation”, Socio-Economic Planning Science, 251 (3).
[16] Kwak, N. K., & Lee, Changwon lee, (1998), ”A multi decision-making approach to university resource allocation and information infrastructure planning”. European Journal of Operational Research, 110, pp. 234-242.
[17] Caballero, R., Golache T., Gomez, T., Molina, J., & Torrico, A. (2001), “Efficient Assignment of Financial Resources Within a University System: Study of the University of Malaga”, European Journal of Operational Research, 133.
[18] Azar, A., Ameneh, K., Aminnaseri, M., Anvarrostami, A., (2011), ”Provide architecture of performance-based budgeting system with intelligent decision support systems approach”, Journal of Modares Human Sciences, 15 (3), pp. 1-22 (In Persian).
[19] Hides, M. T., Davies, J., & Jackson, S. (2004). “Implementation of EFQM excellence model self-assessment in the UK higher education sector: lessons learned from other sectors”, The TQM Magazine, 16 (3), pp. 194-201.
[20] Sayyari. A. A, & Maftoun, M. A. (1381), Performance of Ministry of Health in the judgment mirror. Tehran: Ministry of Health and Medical Education.
[21] Feizollahi, M., Shokuhi, A., & Modares Yazdi, M., (2007), “Robust Quadratic Assignment Problem”, Iran, Tehran, Fifth Industrial engineering conference (In Persian).
[22] Roy, B., (2010). ”Robustness in operational research and decision aiding: A multi-faceted issue”, European Journal of Operational Research, 200, pp. 629–638.
 [23] Rabieh, M. (2010), “Designing Robust Mathematical Model of Supply Chain” Doctoral thesis, Tarbiat Modares University (In Persian).
[24] Soyster, A. L. (1973). Convex programming with set-inclusive constraints and applications to inexact linear programming. Operations research, 21(5), 1154-1157.
[25] Bertsimas, D., & Sim, M. (2004). The price of robustness. Operations research, 52(1), 35-53.