نورالدین کلانتری

The purpose of this study is to evaluate the performance of Ilam Gas Treating Company based on the BSC. This study has identified indicators in the areas of finance, customer, growth and learning and internal processes based on BSC in that company and checks them for performance evaluation. Field methods and libraries were used to collect information, but the main tool for collecting information was questionnaires that were received from the Statistical population research. Analysis was performed with SPSS software and validation was performed with AMOS software. The classified of this research is applied in terms of purpose and in terms of research method is descriptive-analytical research. The results of this research indicate that the indicators "customer satisfaction", "increase in efficiency", "increase in revenue" and "improve employee satisfaction" are appropriate and practical criteria for measuring the performance and Respectively have the highest impact factor from a technical point of view.

The performance-based budgeting (PBB) allocates budget to outcomes. This research, with the introduction of productivity as an alternative to the outcomes, presents a mathematical model for performance-based budgeting in order to allocate budget to productivity criteria. New trends in budgeting are process-oriented, so the productivity is suitable for PBB. This research presents a mathematical model for PBB. The model has been designed by Chebyshev's goal programming technique. Data for calculating productivity indicators were collected from gas refineries of Iran in 2011–2015 and analyzed by Excel and GAMS software. Then, the model was tested for determining the 2016 budget of those refineries. The model was solved by LINGO software by linking it to Excel. The solution of the model reduced 1.47% of the total refinery's budget compared with the actual budgets for 2016. The results of this study showed that the presented model provides significant improvement in the level of achievement of goals and the objective function. Saving costs and collecting funds from low-productivity units and directing them to high productivity is a strategic and important policy.

The share of natural gas in Iran's energy basket is curremtly more than 70 percent. The efficient use of gas is thus a key feature of a resilient economy. This research uses productivity and data envelopment analysis to assess the productivity of gas powered power generating plants for the period 2011-2015 and where possible compares them to the targets set in the fifth development plan of the country. We use Excel and GAMS software to perform the necessary computations. We identify factors that affect productivity and pinpoint areas where improvements are needed. In the end, we use the average of the most popular multi-attribute decision-making methods (MADM) to rank gas powered power generation plants. The Fajre_Jam power plant is the most efficient and the Bid_Boland power plant is the least efficient