Developing Performance Based Budgeting Model: Organizational Excellence Approach

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