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

مؤلف: Kalantari، Nouraldin ؛ Mohammadi pour، Rahmatollah ؛ Seidi، Masoud ؛ Shiri، Ardashir ؛ Azizkhani، Masoud ؛

Advances in Mathematical Finance and Applications Summer 2018, Volume 3 - Issue 3 ISC (‎13 صفحة - من 95 إلی 107 )

الکلمات المفتاحية: performance based Budgeting fuzzy goal programming rolling budgeting

خلاصة:

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.

ملخص الجهاز:

Fuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner- ies in Iran) Nouraldin Kalantaria, Rahmatolah Mohammadi Pourb, Masoud Seidic*, Ardashir Shirid, Masoud Az- izkhanie a Department of Management, Ilam Branch, Islamic Azad University, Ilam, Iran. In this research, productivity indicators were computed for five periods yearly and their average was used to solve the mathematical model and allocate next year's budget. Therefore, Chebyshev's technique was chosen for the research model, and normalization scheme had not been achieved because the units of the amounts of the goals are the same Table 1: Goals of The PBB Model Based on Productivity (View the image of this page) If λ is the maximum deviation from the set of goals, then the ideal formula for the Chebyshev goal programming (CGP) is the following ([11]): (View the image of this page)Therefore, the Chebyshev goal programming rolling performance based budgeting (CGP- RPBB) based on productivity approach is as follows: (7( (8( (9( (10( (11( )12( (View the image of this page) Model indexes: i: gas refinery, j: goals; Model decision variables:Xi: budget allocation coefficient, pj : overachievement, nj : underachieve- ment; Model parameters: pri: general refinery productivity, rei: revenue achieved, bi : total allocated budget, sei: Specific energy consumption, loi: lower limit of refinery budget, upi: upper limit of refinery budget, Revi: refinery's revenue and G1to G4: target levels for first goal to fourth goal.

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