performance-based budgeting

The purpose of the present research is to identify the components of performance-based budgeting at universities.

This qualitative research has been designed using a Meta-synthesis strategy based on thematic analysis. Therefore, after searching for specialized research keywords in reputable national and international databases in the time intervals between March 2000 and March 2021, 62 pieces of research were selected for performing the thematic analysis.

To set the performance-based budgeting at universities, 12 components in the form of primary pre-organizing themes were categorized as the following: good governance at universities, university rules and regulations, performance-based allocation mechanisms, performance-based financing mechanisms, integration of financial resources, efficient education and research system, incentive and support mechanisms, human capitals, effective monitoring and evaluation, information accounting, academic culture, and creation of the competitive environment. In addition, 25 secondary pre-organizing themes were identified. By drawing a matrix of themes, the identified components were then ranked.

Undoubtedly, performance-based budgeting is presently the most optimal mechanism for allocating financial resources to universities. In this study, performance-based budgeting was distinguished from other types of budgeting at universities and its main components were extracted and categorized based on the selected studies.

Performance-based budgeting is an integral part of government organizations, whose goal is to achieve more efficient and effective implementation than management and performance budgeting in line with public duties, higher quality of public services, reduction of government and staff costs. is. It is necessary to reform the budget process towards performance-based budgeting, selecting software based on strategic planning, measuring performance and aligning with the long-term goals of the organization. Performance-based budgeting software is one of the few rare softwares in the country, so the lack of effective criteria in choosing software makes it difficult for government agencies to waste a huge amount of money. Therefore, the need to develop and successfully implement criteria in this system can improve the efficiency of the organization, manage effective budget expenditures and make it a competitive advantage for the organization by providing a basic for better software selection. This article, by studying the subject literature and software evaluation, the effective criteria for the performance-based budgeting software system with a qualitative-quantitative approach in the form of descriptive-applied research and the participation of several experts in the process of determining the criteria, 11 main criteria and 46 indicators were extracted. A conceptual model has been proposed using fuzzy dematel technique and hierarchical analysis to identify, rank, measure the importance and effectiveness of software criteria. The results indicate that the criteria for producing software, budget, security, and budget and performance reporting are of the importance and have the highest impact on other criteria. Therefore, in order to make optimal decisions and help managers and organizations in order to improve performance, special attention should be paid to these criteria.

Performance-based budgeting is a planning and measurement system that emphasizes the relationship between objectives and performance results. Through this budgeting, different sectors have been responsible for strategic objectives based on performance indicators, and resources are allocated based on priorities and measurable and results. Given the growing role of this type of budgeting in the economy, banks, as economic and financial institutions, like other organizations, need to budget resources, evaluate performance and measure the achievement of their strategic goals. Therefore, the present study aims to develop a dynamic model of performance-based budgeting with a balanced scorecard approach to the comprehensive and balanced evaluation of the environmental and budgetary effects of a commercial bank. This research is descriptive research with a dynamic simulation approach based on the two main steps of implementing a balanced scorecard and dynamic simulation on a 20-year time horizon from 2011 to 2031. The results provide a dynamic model as a financial model of bank budgeting with the ability to apply any changes in deposit rates and facilities, revenues and expenses, and other external parameters on the bank along with simulating its consequences in the time horizon and Predicting possible performance. Based on this, the bank can formulate its performance-based budget according to strategic objectives and adjust it's budget and performance management by applying possible changes and controlling its consequences.

Performance based budgeting is an undeniable necessity for effective management of the country vital resources nowadays, which benefits all economic and social layers of the society if properly implemented. Accordingly, this has encouraged lots of studies and researches on PPB theories, concepts and models. This study deeply reviewed Iran’s PBB system within four basic issues, including motivation, knowledge, legitimacy and power through critical approach. Exploration in this system has been made using a critical (Emancipatory) approach called Critical Systems Heuristics. The process consists of reflecting the hidden views of the stakeholders using 12 boundary questions in two states of “being” which refers to the present situation and “ought to” which refers to an ideal situation. Findings of the implementation of methodology showed that there are many technical, human and social problems involved in evaluating and implementing a performance-based budgeting system. The main criticisms of the system are targeting, focusing on the short-term political visions, ignoring the new critical expertise, and ignoring the transparency of the system. Research findings provided some fruitful comments on Iran’s PBB system and its vital required changes and modifications according to stakeholders’ boundary judgments (primary judgments about and a holistic approach to the system).

Implementation of performance-based budgeting is one of the most important challenges facing governments and public institutions in the world, especially developing countries. Implementing this method of budgeting will result in many benefits at the organization level. Here are some of this method of budgeting advantages that include: The optimal use of resources and the goals of the organization, the ability to compare goals with the results better, and to create an appropriate framework to control, measuring and evaluating the performance of employees. This research aims to identify the feasibility of implementing a performance-based budgeting system in a defense organization. The research is an operational and analytical research tool in which both library and field methods are utilized to collect information. The statistical population of the study consisted of 43 commanders and officers of the defensive organization. Normality of variables' distribution was confirmed by Kolmogorov-Smirnov test. To test the research hypotheses, a single sample “t-test” was used and “Friedman test” was used to rank the indices. The findings of the research show that, according to the interviewees, the defensive organization in terms of ability, has the performance appraisal ability and technical ability. In addition, it also has only the political acceptance required to implement performance-based budgeting. Also, Friedman test shows that ability index is more important than other indicators.

The purpose of this study is primarily to provide a performance-based budgeting model (PBB) in the Institute for Management and Planning Studies (IMPS). So the one hand allocating budgets to programs is based on programs’ importance and on the other hand, allocating budgets to groups is based on per capita students that were assigned by Ministry of Sciences, Researches and Technology. Considering various criteria in this institute, the PPB Goal programming model is designed. An important point in designing the PBB model is the use of efficiency coefficient calculated based on the Data Envelopment Analysis (DEA) to determine important coefficient of each educational group for budget allocation. In addition, importance coefficient of each program and the goals of the problem are determined based on paired comparison by experts. Given the uncertainty in the parameters of the PBB model, using robust and fuzzy logic, some adopted scenarios from nominal model are designed including robust, fuzzy, and fuzzy-robust models. Finally, the obtained solutions from these models are compared and the strengths and weaknesses of each of them are examined. In addition, in order to evaluate the effectiveness and efficiency of the proposed models, Monte Carlo simulation is used. The modeling results and simulations provide useful information to decision makers for making a reasonable decision by balancing the decision risk levels (possibility of violating constraints) and conservation level.

Necessity to budget restructuring from program budgeting to performance ýbudgeting led to many studies for requirements of these changes. By ýreviewing literature budgeting models with concept of ýperformance as Excellency and Efficiency was not seen. Main idea of this research ýwas providing Performance-based budgeting model with following criteria: 1-while considering general policies of Tehran University of Medical Sciences in ýbudget allocation among subset hospitals, efficiency at overall and ýefficiency in budget allocation should be taken into account. 2- Efficiency of the ý used mathematical models should be considered.ýþ þThe EFQM Excellency model was used as a base ýof excellence assessment in hospitals. In order to classify hospitals, thoes with similarities in excellence dimensions were clustered and ý efficiency of hospitals evaluated using BCC model. ý
In order to achieve the main purpose of the study, at the first step, crisp performance-ýbased budgeting model was designed by 6 Goal (Excellency, efficiency and Bed ýOccupancy Rate at two levels of Cluster Average and within clusters) then the ýmodel was enabled to better respond in uncertainty situation by using the fuzzy ýand robustness methods. Also, in order to analyze capabilities of ýrobust models more precisely, the Monte Carlo simulation was used. Results showed that the ýrobust-fuzzy model has more capability than crisp model reposing the uncertainty ýin parameters of problem. ý

Performance-based budgeting is a combination plan of performance and annual budgeting presenting the relationship between credit level of program and expected results. In recent years, there have been high tendencies for organizational use of Performance-based budgeting. This has led researchers to consider the details of the budgeting method more carefully. Since large scale national projects have special positions in national development plans, project-based organizations as the responsible body for the projects, play a significant role in defining and controlling the project budget. In this study, with respect to the importance of budgeting in projectbased organizations, conceptual model of Performance-based budgeting was reviewed on the basis of main indicators under study and suitable conceptual model for determination and establishment of the subsystems. Because of the importance of risk management in budgeting as an essential subsystem, this process area was defined and its relationship to other process areas of conceptual model was assessed. In this study, in order to determine the weight coefficient of expert's opinions, Shannon entropy was employed and for assessing the relevance of the risk management process scopes', TOPSIS and PROMETHEE methods were used. Finally, by comparing the two methods, the conceptual model appropriate to the project-based organizations was defined and presented.

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 and because of fuzzy and stochastic uncertainties in the problem parameters, two scenarios were analyzed.1) Crisp Lower Bound Robust Fuzzy PBB (CLB-RFPPB) model2) Fuzzy Lower Bound Robust Fuzzy PBB (FLB-RFPPB) model.A significant point in Both of them, 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, 1142 constraints and 994 decision variables.The results of models solution- that are presented on two macro and Operational Levels- and simulation of Crisp and two RFPBB models, Demonstrate high level capabilities of RFPBB models in response to the uncertainty in the parameters of problem and also managing the level of decision risk

Performance budgeting has been an important theme of public expenditure management for decades. In the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments. In recent years, however, the level of interest in organizational use of performance-based budgeting re-emerged with more details and support from researchers and practitioners. Performance-based budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to organization plans and their outcomes or outputs through the use of formal performance information in resource allocation decision making. Reviewing the history of other methods of budgeting showed that mathematical models of budgeting have been used wildly by researches. Regarding to the large number of parameters that are involved in process of performance-based budgeting, qualitative and subjective models could not lead to an optimum decision for budget. The purpose of this paper is to find a mathematical model for performance-based budgeting that could maintain the optimality and feasibility of allocation in uncertain condition of budgeting. The important factors that cause uncertainty are estimated values for cost derivers and future costs. We used robust optimization to develop performance-based budgeting mathematical models. Finally, presented models have been used in an Iranian bank for budgeting. The result showed that using robust models of performance based budgeting could improve the indicator of budget deviation in this organization.