Factors affecting the design of an efficient budget allocation model: Using fuzzy multi-criteria decision making methods

Document Type : Original Article

Authors

1 PhD student, Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran.

2 Assistant Professor, Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran

3 Associate Professor in Accounting ,Department, Rasht Branch, Islamic Azad University, Rasht, Iran.

4 Assistant Professor, Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran.

Abstract

The budget, as a process of financial operations of the government, is the most important document that helps the executive bodies in achieving the goals of the country's vision document and development plans and in carrying out their duties effectively. Budgeting is the process of allocating limited resources to unlimited needs and optimal use of resources. Therefore, the main goal of this research is to investigate the effective factors on the effective budget allocation model using the gray relationship analysis approach. A questionnaire was used to collect data. The statistical sample of the research also includes 10 experts from the Program and Budget Organization. In order to achieve the main goal of the research, 30 sub-factors in 4 groups of main factors (environmental, external, internal and legal) have been extracted by reviewing the subject literature and confirmatory factor analysis. The research results indicate that among the secondary factors, managers' priorities and managers' thoughts and opinions, and among the main factors, legal factors have the highest importance.A questionnaire was used to collect data. The statistical sample of the research also includes 10 experts from the Program and Budget Organization. In order to achieve the main goal of the research, 30 sub-factors in 4 groups of main factors (environmental, external, internal and legal) have been extracted by reviewing the subject literature and confirmatory factor analysise research results indicate that among the secondary factors, managers' priorities and managers' thoughts and opinions, and among the main factors, legal factors have the highest

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Keywords

Main Subjects

References

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Public Sector Economics Studies
Volume 2, Issue 4
February 2024
Pages 447-472

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History

  • Receive Date: 01 January 2024
  • Revise Date: 14 February 2024
  • Accept Date: 15 February 2024

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