Designing an Evaluation model of Performance based Budgeting Software through fuzzy Dematel and Analytic Hierarchical Process

Performance-based budgeting is an integral part of government organizations, whose goal is to achieve more efficient and effective implementation than management and performance budgeting in line with public duties, higher quality of public services, reduction of government and staff costs. is. It is necessary to reform the budget process towards performance-based budgeting, selecting software based on strategic planning, measuring performance and aligning with the long-term goals of the organization. Performance-based budgeting software is one of the few rare softwares in the country, so the lack of effective criteria in choosing software makes it difficult for government agencies to waste a huge amount of money. Therefore, the need to develop and successfully implement criteria in this system can improve the efficiency of the organization, manage effective budget expenditures and make it a competitive advantage for the organization by providing a basic for better software selection. This article, by studying the subject literature and software evaluation, the effective criteria for the performance-based budgeting software system with a qualitative-quantitative approach in the form of descriptive-applied research and the participation of several experts in the process of determining the criteria, 11 main criteria and 46 indicators were extracted. A conceptual model has been proposed using fuzzy dematel technique and hierarchical analysis to identify, rank, measure the importance and effectiveness of software criteria. The results indicate that the criteria for producing software, budget, security, and budget and performance reporting are of the importance and have the highest impact on other criteria. Therefore, in order to make optimal decisions and help managers and organizations in order to improve performance, special attention should be paid to these criteria.