文章基本信息

标题：Operational budgeting using fuzzy goal programming
本地全文：下载
作者：Saeed Mohammadi ; Kamran Feizi ; Ali Khatami Firouz Abadi 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2013
卷号：3
期号：10
页码：2581-2586
DOI：10.5267/j.msl.2013.09.014
出版社：Growing Science
摘要：Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate operational budget. The proposed model uses fuzzy triangular as well as interval number to estimate budgeting expenses. The proposed study of this paper is implemented for a real-world case study in province of Qom, Iran and the results are analyzed.
关键词：Operational budgeting; Fuzzy goal programming; Uncertainty