BUDGETING FOR THE DEPARTMENTS OF A UNIVERSITY USING DEA AND GOAL PROGRAMMING (CASE STUDY: YAZD UNIVERSITY)

In recent years, many economic and social institutions allocate their budget in a traditional manner or in some cases with the use of indicators. Although traditional methods may seem easier when the data are limited and the bargaining method is a solution however, in today's complex and changing environment, they are not ecient. Universities are among public institutions that need planning and budgeting at the university level to allocate their funds in dierent departments to achieve their objectives. In this study, we tried to provide a model at the university level to solve this problem. The model consists of three parts. In the rst part, the coecients of eciency were calculated using Data Envelopment Analysis (DEA). The number of graduates and researchoutcomesbasedontheamountoffacultygrants as the outputs, and the number of faculty members and staastheinputsweretakenintoaccount. Inthesecond part, the coecients of eectiveness were calculated using a multi-objective mixed integer linear programming model to achieve multiple and con icting goals of the university. The goals were ratios of faculty to students, postgraduate students, faculty members with the ranking of associate professor or higher, and research grants. Then, in the third section, the coecient of each department's budget was calculated based on the current budget demand of department and eciency and eectivenesscoecients. Finally,theperformanceoftheproposed model was checked using data from Yazd University. The data for the 12 departments at the university were gathered on which basis the analysis was carried out. The results of the model and its sensitivity analysis showed that the proposed model was consistent with what is happening in the reality. The model can be applied for those organizations whose management aims at distributing the budget based on the eciency and eectiveness of the departments.