چکیده:
Budget, as a financial plan, has always been a focus for planners. Mathematical modeling of the budget to optimize its allocation is also of great importance to planners. For this reason, from 1961 to the present, countless mathematical models have been presented to formulate budgets in various organizations; however, the question has always been: what is the appropriate mathematical approach for budgeting? In this article, through mathematical modeling of the budget using two approaches—deterministic and fuzzy—for Iranian government organizations, which approach (deterministic or fuzzy) provides a better answer for budgeting? To answer this question, first, a deterministic model titled CGPL was selected for the budgeting of the country's government organizations, and then its fuzzy model, titled GBMFL, was formulated. The formulated models were tested on a research sample. The results obtained from the CGPL and GBMFL models at three external and three internal budget levels were subjected to statistical tests including 'Friedman Analysis of Variance', 'Kendall's Coefficient of Concordance', and the 'Wilcoxon Signed-Rank Test', all of which indicated a significant improvement in the optimal solution of the fuzzy model compared to the deterministic model. In summary, it is recommended that for mathematical modeling of the budget and its optimal allocation in the country's government organizations, it is better to use fuzzy logic to deal with inaccurate and vague parameters. In other words, the type of budgeting system with a fuzzy approach is better than other approaches, and it is recommended to use fuzzy budgeting systems such as Fuzzy Zero-Based Budgeting (FZBB), Fuzzy Program Budgeting (FPB), and Fuzzy Plan and Program Budgeting (FPPBS) in Iranian government organizations.
خلاصه ماشینی:
The results obtained from the CGP and GBMF models at three external levels and three internal levels of the budget were subjected to statistical tests including "Friedman analysis of variance", "Kendall's coefficient of concordance", and "Wilcoxon paired-samples test", all of which indicate a significant improvement in the optimal solution of the fuzzy model compared to the crisp model.
In summary, it is recommended that for the mathematical modeling of the budget and its optimal allocation in the country's government organizations, it is better to use fuzzy logic to deal with the measurement of inaccurate and ambiguous parameters.
Fuzzy theory will help define the goals of the CGP L model and the budget achievement constraints under the influence of "intervening variables," and finally, the budget of a government organization will be modeled.
preemptive L (Refer to the page image) Table 1 Type and number of exogenous variables in the FGP L model Variables defined based on the internal structure of the budget were named endogenous variables.
(Refer to the page image) Table 8 optimal answer obtained from the three scenarios at the first level of the internal and external budget structure The importance of the subject becomes clearer when the achievement value of the six goals is calculated with respect to the scenarios.
The most important result of this research is that "the cost planning model in the country's government organizations does not possess a deterministic structure; the use of fuzzy logic will lead to improved budget allocation".
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