Developing Performance Based Budgeting Model: Organizational Excellence Approach

Valipour Khatir, Mohammad; Azar, Adel; Amini, Mohammad Reza

Authors

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 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. ‎

Keywords

20.1001.1.2322200.1396.21.2.9.3

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Management Research in Iran

Developing Performance Based Budgeting Model: Organizational Excellence Approach

References

References

Volume 21, Issue 2
September 2017
Pages 179-198

Developing Performance Based Budgeting Model: Organizational Excellence Approach

References

References

Volume 21, Issue 2September 2017Pages 179-198

Volume 21, Issue 2
September 2017
Pages 179-198