This research presents a mathematical model for performance-based budgeting and
combines it with rolling budget for increased flexibility. The model has been designed by …

Due to the huge number of parameters for operational budgeting and its complexity,
quantitative decisions cannot lead to optimal solutions and practical application of …

In practice, generally the accountants are facing complex decision-making situations where
they aggregate simultaneously several conflicting and incommensurable factors …

Goal programming is a decision‐making technique that seeks to help decision makers make
decisions that satisfy competing goals to the best extent possible. This article provides a …

Introduction: Regarding the liability, and the importance of implementing Performance-
based Budgeting, and because of the importance of the health sector in Iran economic …

This study aimed to find out the effect of understanding, training, external pressure and
organizational commitment on the effectiveness of performance-based budgeting …

Purpose This paper aims to focus on applications of stochastic linear programming (SLP) to
managerial accounting issues by providing a theoretical foundation and practical examples …

Nowadays, management of funds in different governmental organizations plays essential
role in accessing desirable objectives and in controlling operations efficiently and effectively …

Performance-based budgeting helps organizations establish a key link between budgeting
and organizational performance. Accordingly, this approach can be used in various …

Public services by local governments will not be separated from the use of the budget. The
budget must be used effectively and efficiently so that it is expected to improve services to …