Performance Based budgeting model: A robust Optimization approach

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. Considering the various criteria in the university system and because of stochastic uncertainties in the problem parameters، led to designing a Goal Programming model of Robust PBB. A significant point، is to use performance Indicators–calculated based on data envelopment analysis approach (DEA (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، 1627 constraints and 1236 decision variables. The results of models solution- that are presented on two macro and Operational Levels- and simulation of models، Demonstrate high level capabilities of RPBB model in response to the uncertainty in the parameters of problem and also managing the level of decision risk. Because of Partial allocation of the approved budget for the University، by attention to the results from solving the model and simulation of robust model، Decision makers can according to received budget has been allocated the budget to programs and faculties.