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:: year 20, Issue 2 (summer 2014) ::
IRPHE 2014, 20(2): 1-24 Back to browse issues page
Applying Fuzzy Goal Programming in University Budgeting
Adel Azar Dr.1, Mohamadreza Amini 2, Parviz Ahmadi Dr.1
1- Faculty of Management and Economics, Tarbiat Modares University
2- Ph.D. Student in System Management, Tarbiat Modares University , mr.amini.im@gmail.com
Abstract:   (5131 Views)
The importance of optimal resources allocation in universities can be examined from the perspective of development plan. In this plan-regarding implementation of government policies- universities have a responsibility to change their budgeting system from plan based to performance based. The purpose of this paper is to construct a GP model to budget allocation for university so that the budget is allocated not only to priority based plan but also to Faculties based on student per Capita by the Ministry of Science, Researches and Technology. Considering the various criteria in the university system and because of Fuzzy uncertainties in the problem parameters, a Fuzzy Goal Programming budgeting model was designed. A gist in designing a model is the use of efficiency coefficient—calculated based on Data Envelopment Analysis approach (DEA) along a basic model of input-oriented CCR-for determining the importance coefficient for each educational group in order to allocate budget. In addition, the weights of goals and the priority of each plan were determined using some paired comparison questionnaires completed by experts. The Fuzzy GP model included 5 goals, 899 constraints and 508 decision variables. Solution results for Fuzzy Model and its comparison with deterministic model and actual data regarding the University studied in 2010 indicated efficiency improvement by this model in budget allocation so that by less budget spending, a significant improvement in achieving the goals and objectives will happened.
Keywords: Budgeting, Fuzzy Goal Programming, Data Envelopment Analysis, University Budget.
Full-Text [PDF 463 kb]   (3887 Downloads)    
Type of Study: Original |
Received: 2015/03/8 | Accepted: 2015/03/8 | Published: 2015/03/8 | ePublished: 2015/03/8
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Azar A, Amini M, Ahmadi P. Applying Fuzzy Goal Programming in University Budgeting. IRPHE. 2014; 20 (2) :1-24
URL: http://journal.irphe.ac.ir/article-1-2348-en.html

year 20, Issue 2 (summer 2014) Back to browse issues page
فصلنامه پژوهش و برنامه ریزی در آموزش عالی Quarterly Journal of Research and Planning in Higher Education
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