Performance-Based Budget Modeling: Case Study; Tarbiat Modares University

The necessity of restructuring university budgeting from program-based to performance-based budgeting (PBB) leads many studies to be conducted. Reviewing the literature, we observed that there is no mathematical model including Dual PBB Structure in University. The purpose of this paper is to construct a PBB model for university so that the budget is allocated not only to plans based on their priorities, but also to faculties based on approved student per Capita by the Ministry of Sciences, Researches and Technology. Considering the various criteria in the university system, we build a PBB Goal programming (PBBGP) model for university. A significant point in PBBGP modeling is to use performance Indicators--calculated based on data envelopment analysis approach (DEA) regarding a basic model of input-oriented CCR— determined the importance coefficient for each educational groups in order to allocateing budget. In addition, the weights of Goals and the priority of each plan were determined using some paired comparison questionnaires completed by experts. The PBBGP model has 5 goals, 896 constraints and 507 decision variables. TMU financial data in 1389 were used to indicate PBBGP model capabilities. The comparison between actual data in the university budget system and results acquired from model represents a considerable improvement in achievement of goals and objective function. This shows High capabilities of PBBGP model to Optimal Allocation of Budget.