Budget allocation modeling for Isfahan municipality

Sedigheh Mazaheri, Hassan Ghodrati

Abstract


The goal programming enables organization managers to make better decisions and provides the least deviation from objectives for optimal allocation of budget. The present study deals with the budget allocation of Isfahan municipality with the help of goal programming. So, it is practical in terms of purpose and is descriptive analytical in stating the results. Therefore, the municipality aims were firstly determined to allocate the current budget; so, prioritization of the goals in budget and plan organization was performed by helping the survey of experts in Isfahan municipality and then, the importance of each goal was determined during the hierarchical analysis. In the second stage, the budget allocation model was formulated by combining the weight of goals, appropriation allocated in years 2012 to 2014 and budget approved in 2015 that this data was collected from the budget office of Isfahan municipality, and solved and analyzed with the help of GAMS software; the results showed that which goals have been realized and which goals have (positive or negative) deviations, and finally ten percent change of budget approved in 2015 and its impact on undesirable deviations were investigated.


Keywords


Current budget, Expense reduction, Goal programming, Budget allocation.

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