Optimizing Performance-Based Budgeting In Executive Administrations Using Particle Swarm Optimization (POS) Algorithm (Case Study: University Of Sistan and Baluchestan)

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.
Language:
Persian
Published:
Journal of Governmental Accounting, Volume:4 Issue: 1, 2018
Pages:
87 to 100
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