طراحی مدل تحلیل پوششی داده های شبکه ای دومرحله ای-چندلایه فازی رویکردی در سنجش بلوغ بودجه ریزی بر مبنای عمکرد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

2 استاد، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

3 استادیار، مرکز مطالعات مدیریت و توسعه فناوری، دانشگاه تربیت مدرس، تهران، ایران

4 دانشیار، گروه مدیریت، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران ، ایران

5 دانشیار، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

چکیده
بودجه‌ریزی مبتنی بر عملکرد (PBB) به دنبال تخصیص منابع بودجه عمومی به سازمان‌ها مبتنی بر عملکرد آنها می‌باشد. از این رو، اهمیت ارزیابی عملکرد دستگاه‌ها در استقرار و پیاده سازی یک نظام بودجه ریزی مبتنی بر عملکرد سبب شد تا برخی از محققان به تبیین مدل های بلوغ PBB و برخی دیگر به طراحی مدل سنجش میزان بلوغ آن بپردازند. در این تحقیق با ملاحظه مدل توسعه‌یافته بلوغ بودجه ریزی بر مبنای عملکرد در ایران، تلاش شده است تا مدل تحلیل پوششی داده های (DEA) سازگار با مدل مفهومی بلوغ PBB طراحی گردد. ملاحظاتی همچون ساختار شبکه ای مدل بلوغ، داده هایی از جنس کمی- کیفی و همچنین ساختار سلسله مراتبی شاخص‌ها و زیرشاخص‌های مدل بلوغ، می بایست در طراحی مدل ریاضی مود توجه قرار گیرد.
بر این اساس هدف این مقاله طراحی مدل تحلیل پوششی داده ای شبکه ای دو مرحله ای چندلایه فازی می باشد به نحوی که بتواند هر سه این ملاحظات را در بر گرفته و میزان بلوغ بودجه ریزی بر مبنای عملکرد دستگاه‌های مختلف را تعیین نماید. نتایج نشان می دهد ملاحظه عدم اطمینان موجود در داده‌ها و تنظیم سطوح در سه قالب سختگیرانه، میانه و سهلگیرانه، ضمن افزایش قدرت تفکیک پذیری مدل، اطلاعات دقیق تری برای تصمیم گیران فراهم خواهد آورد.

کلیدواژه‌ها


عنوان مقاله English

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

نویسندگان English

Mohamadreza Amini 1
Adel Azar 2
karim bayat 3
Ameneh Khadivar 4
mahmoud Dehghan Nayeri 5
1 PhD in Industrial Management, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran
2 Professor, Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran
3 Assistant Professor, Center for Management Studies and Technology Development, Tarbiat Modares University, Tehran, Iran
4 Associate Professor, Department of Management, Faculty of Social Sciences and Economics, Al Zahra University, Tehran, Iran
5 Associate Professor, Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran
چکیده English

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.

کلیدواژه‌ها English

Multilayer Data Envelopment Analysis
Network Model
Fuzzy Logic
PBB Maturity
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