نویسندگان

1 دکترای مدیریت، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

2 استاد، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

3 دانشیار، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

4 دانشیار، گروه مدیریت فناوری اطلاعات، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا(س)، تهران، ایران

چکیده

بودجه‌ریزی بر مبنای عملکرد یکی از کلیدی‌ترین عوامل کارایی در سازمان‌‌های امروزی است. از نظر اقتصادی فلسفه وجودی بودجه ناشی از وجود نوعی تناقض کلی است که در هر جامعه‌ای وجود دارد و به طور کامل علم اقتصاد را پدید آورده است.عدم شناخت و ساختاردهی مسأله بودجه یکی از مشکلات عملیاتی شدن بودجه‌ریزی بر مبنای عملکرد در سازمان‌ها از دید صاحبان نظر است؛ بنابراین در این تحقیق بر آن شدیم تا از روش‌شناسیسیستم‌های نرم برای رویارویی با مسائل بودجه‌ریزی استفاده شود که دارای اجزای اجتماعی، سیاسی و انسانی است. در این متدولوژی مشکل جزئی از یک سیستم و نه یک مشکل منفرد بررسی می‌شود. پس از ساختاردهی به مسأله و شناسایی ترجیحات خبرگان با استفاده از مدل سلسله مراتبی فازی خوشه‌ای پیشنهاد شده به شبیه‌سازی اوزان شاخص‌ها و الویت‌بندی استان‌های کشور با تاپسیس فازی پرداخته شد. با ترکیب این دو رویکرد برنامه‌های سازمان تأمین اجتماعی در سه زمینه بیمه، درمان و سرمایه‌گذاری الویت‌بندی شدند. نتایج خلاء ایجادشده را روشن و مسیر را برای تخصیص بودجه ‌به استان‌های کشور هموار ساخت.

کلیدواژه‌ها

عنوان مقاله [English]

Designing model for performance-based budget using fuzzy cognitive mapping and software systems methodology and fuzzy topsis

نویسنده [English]

  • seyed fazel mosavi 1

چکیده [English]

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.

کلیدواژه‌ها [English]

  • performance-based budget
  • fuzzy cognitive mapping
  • software systems methodology
  • Hierarchical model
  • Fuzzy TOPSIS
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