出版社：University of Tehran Electronic Journals Database
摘要：Performance budgeting has been an important theme of public expenditure management for decades. In the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments. In recent years, however, the level of interest in organizational use of performance-based budgeting re-emerged with more details and support from researchers and practitioners. Performance-based budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to organization plans and their outcomes or outputs through the use of formal performance information in resource allocation decision making. Reviewing the history of other methods of budgeting showed that mathematical models of budgeting have been used wildly by researches. Regarding to the large number of parameters that are involved in process of performance-based budgeting, qualitative and subjective models could not lead to an optimum decision for budget. The purpose of this paper is to find a mathematical model for performance-based budgeting that could maintain the optimality and feasibility of allocation in uncertain condition of budgeting. The important factors that cause uncertainty are estimated values for cost derivers and future costs. We used robust optimization to develop performance-based budgeting mathematical models. Finally, presented models have been used in an Iranian bank for budgeting. The result showed that using robust models of performance based budgeting could improve the indicator of budget deviation in this organization.
关键词：budgeting;linear programming;Performance based budgeting;Robust optimization
