Fuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)

Advances in Mathematical Finance and Applications

مقاله 8، دوره 3، شماره 3، آذر 2018، صفحه 95-107   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2018.544952

نویسندگان

Nouraldin Kalantari¹؛ Rahmatollah Mohammadi Pour²؛ Masoud Seidi^{* 3}؛ Ardashir Shiri⁴؛ Masoud Azizkhani⁵

¹Department of Management, Ilam Branch, Islamic Azad University, Ilam, Iran.

²Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran.

³Department of Industrial engineering, Ilam University, Ilam, Iran.

⁴Department of Management, Ilam University, Ilam, Iran

⁵Department of Accounting, Ilam University, Ilam, Iran

چکیده

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 2011–2015 and analysed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 0.68% of the total refinery's budget compared with the actual budgets for 2016, which is higher than the annual budget of some of the companies in this group.

کلیدواژه‌ها

performance based budgeting؛ rolling budgeting؛ Fuzzy Goal Programming

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