Presenting a Budgeting Model in Data Envelopment Analysis Based on Performance Evaluation of Decision Making Units

Data envelopment analysis is one of the performance evaluation techniques of decision making units. In addition to evaluation, this technique has many management and economics capabilities. Resource allocation is one of the interesting capabilities that can be implemented by data envelopment analysis models. Since the budget is considered as a resource, budgeting can also be done using resource allocation methods. This paper presents a data envelopment analysis model for budgeting based on a multi-objective programming problem. This problem is then transformed into a single-objective linear programming problem in data envelopment analysis by the common set of weights method. The new model is designed to allocate budget between decision making units to improve overall system performance. The proposed model is an applied model that has been used to allocate budget to some hospitals in the provincial centers of northwestern Iran.