Fuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)
Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AMFA-3-3_008
تاریخ نمایه سازی: 7 مهر 1400
Abstract:
This research presents a mathematical model for performance-based budgeting and combines it with rolling budget for increased flexibility. The model has been designed by Chebyshev's goal programming technique with fuzzy approach. The parameters or coefficients of the model are derived by measuring the productivity of the organizations considering eight criteria. Data for calculating productivity indicators were collected from gas refineries of Iran in ۲۰۱۱–۲۰۱۵ and analysed by Excel and GAMS software. Then, the model was tested for determining the ۲۰۱۶ budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced ۰.۶۸% of the total refinery's budget compared with the actual budgets for ۲۰۱۶, which is higher than the annual budget of some of the companies in this group.
Authors
Nouraldin Kalantari
Department of Management, Ilam Branch, Islamic Azad University, Ilam, Iran.
Rahmatollah Mohammadi Pour
Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.
Masoud Seidi
Department of Industrial engineering, Ilam University, Ilam, Iran.
Ardashir Shiri
Department of Management, Ilam University, Ilam, Iran
Masoud Azizkhani
Department of Accounting, Ilam University, Ilam, Iran
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