Volume 15, Issue 1 (2025)
ORMR 2025, 15(1): 93-118 |
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Bayat K, Amini M. Constructing a composite index for maturity measurement of PBB:
A fuzzy data envelopment analysis approach. ORMR 2025; 15 (1) :93-118
URL: http://ormr.modares.ac.ir/article-28-73299-en.html
URL: http://ormr.modares.ac.ir/article-28-73299-en.html
1- Assistant Professor, Center for Management Studies and Technology Development, Tarbiat Modares University, Tehran, Iran. , karimbayat@modares.ac.ir
2- Assistant Professor, Department of New Business, Faculty of Entrepreneurship, University of Tehran, Tehran, Iran.
2- Assistant Professor, Department of New Business, Faculty of Entrepreneurship, University of Tehran, Tehran, Iran.
Abstract: (40 Views)
Using performance -based budgeting (PBB) has begun as proper tools for optimal resource management. But the progress on implementation of performance - based budgeting in Iranian organization is not satisfactory. Although there are some performance - based budgeting maturity models to monitoring the progress level, but they have measured the final maturity score through the weighted average of the sub-indices as well as statistical analysis without using the optimization techniques.
The main purpose of this research is providing a Data Envelopment Analysis (DEA)-based composite index construction for calculating PBB maturity score.
Accordingly, the purpose of this paper is to use the DEA to create a PBB maturity composite index. In addition to calculate the maturity score, with the introduction of a virtual DMU, a better discrimination is made among mature and immature organizations.
Also, by applying the fuzzy logic in facing with qualitative data (that are Likert-based), Data envelopment analysis - based CI model converted to fuzzy DEA - based CI model. By applying fuzzy logic, the uncertainty level of qualitative data can be managed by decision makers. In addition, this leads to increasing the discriminating power of the DEA model.
The main purpose of this research is providing a Data Envelopment Analysis (DEA)-based composite index construction for calculating PBB maturity score.
Accordingly, the purpose of this paper is to use the DEA to create a PBB maturity composite index. In addition to calculate the maturity score, with the introduction of a virtual DMU, a better discrimination is made among mature and immature organizations.
Also, by applying the fuzzy logic in facing with qualitative data (that are Likert-based), Data envelopment analysis - based CI model converted to fuzzy DEA - based CI model. By applying fuzzy logic, the uncertainty level of qualitative data can be managed by decision makers. In addition, this leads to increasing the discriminating power of the DEA model.
Article Type: Original Research |
Subject:
Organizational Behavior and Human Resource Management
Received: 2024/01/7 | Accepted: 2025/01/4 | Published: 2025/03/30
Received: 2024/01/7 | Accepted: 2025/01/4 | Published: 2025/03/30
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