Designing fuzzy multiple layers- multiple stage data envelopment analysis model to measuring PBB maturity

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Document Type : Original Article

Authors

1 Tarbiat Modares University, Faculty of Management and Economics, Industrial Management Academic Group

2 TMU

3 Assistant Professor, Center for Management Studies and Technology Development, Tarbiat Modares University, Tehran, Iran

4 Al'zahra Universtiy

5 Management and Economics Faculty, Tarbiat Modares University

Abstract

Performance-based budgeting (PBB) aims to allocate public budget resources to organizations based on their performance. Consequently, the necessity of evaluating entities' performance in implementing and executing a performance-based budgeting system has spurred some researchers to expound PBB maturity models, while others have concentrated on designing models to gauge its maturity level. In this investigation, mindful of the developed model of performance-based budgeting in Iran, endeavors have been made to fashion a data envelopment analysis (DEA) model in harmony with the conceptual framework of PBB maturity. Considerations such as the network structure of the PBB maturity model, quantitative-qualitative data, and the hierarchical structure of indicators and sub-indicators within the PBB maturity model should be factored into the design of the mathematical model. Consequently, the primary aim of this article is to devise a two-stage-multilayer fuzzy network data envelopment analysis model that encompasses all three of these considerations and delineates the level of budgetary maturity based on performance for various entities. The outcomes indicate that taking into account the uncertainty present in the data and adjusting levels in optimistic, pessimistic, and moderate, while bolstering the discriminative power of the model, will furnish decision-makers with more precise information.

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