طراحی شاخص ترکیبی سنجش بلوغ بودجه‌ریزی بر‌مبنای عملکرد رویکرد تحلیل پوششی داده‌های فازی

نوع مقاله : پژوهشی اصیل

نویسندگان
1 استادیار، مرکز مطالعات مدیریت و توسعه فناوری، دانشگاه تربیت مدرس، تهران، ایران.
2 استادیار، گروه کسب‌وکار جدید، دانشکده کارآفرینی، دانشگاه تهران، تهران، ایران.
چکیده
بودجه­‌ریزی براساس عملکرد به‌عنوان یکی از روش­های مدیریت بهینه منابع توجه سازمان‌ها را به‌خود جلب کرده است، اما میزان پیشرفت پیاده‌سازی رضایت‌بخش نیست. به‌منظور پایش میزان پیشرفت در استقرار نظام بودجه‌ریزی بر‌مبنای عملکرد در سازمان‌ها و شرکت‌های مختلف ایران، الگوهای مختلفی به سنجش میزان و سطح بلوغ بودجه­‌ریزی بر‌مبنای عملکرد پرداخته‌اند که نمره نهایی بلوغ هر سازمان در نظام بودجه‌ریزی مبتنی بر عملکرد در بیشتر این الگوها از راه میانگین وزنی زیر‌شاخص­‌های مرتبط و همچنین انجام تحلیل­‌های آماری و بدون ملاحظه عدم اطمینان موجود در داده‌ها محاسبه خواهد شد. بر‌این‌اساس، هدف این مقاله این است تا با بهره‌­گیری از الگوی تحلیل پوششی داده­‌ها، الگویی برای ساخت شاخص ترکیبی بلوغ بودجه‌ریزی براساس عملکرد ارائه شود که علاوه‌بر محاسبه امتیاز بلوغ بودجه هر واحد سازمانی، با معرفی یک DMU مجازی، مرز‌بندی بهتری بین سازمان‌های بالغ و نابالغ انجام گردد. همچنین در مواجه با داده‌های کیفی پژوهش (که از نوع لیکرتی است) نیز با بهره‌گیری از منطق فازی، الگوی تحلیل پوششی داده‌های فازی ارائه شد تا تصمیم‌گیران علاوه‌بر افزایش قدرت جداسازی الگوی تحلیل پوششی داده­‌ها، بتوانند سطح عدم اطمینان داده‌های کیفی را نیز مدیریت کنند.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Constructing a composite index for maturity measurement of PBB: A fuzzy data envelopment analysis approach

نویسندگان English

Karim Bayat 1
MohamadReza Amini 2
1 Assistant Professor, Center for Management Studies and Technology Development, Tarbiat Modares University, Tehran, Iran.
2 Assistant Professor, Department of New Business, Faculty of Entrepreneurship, University of Tehran, Tehran, Iran.
چکیده English

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.

کلیدواژه‌ها English

PBB
PBB Maturity model
DEA
Composite indicator
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