Performance-Based Budgeting Model: A Robust Optimization Approach Case Study of Tarbiat Modares University (in Persian)

Going over the literature, we observed that there is no mathematical model that can takes account of the Dual Performance-based Budgeting(PBB) structure in Tarbiat Modares University. Hence, the purpose of this paper is to construct a PBB model for the university so that the budget is allocated not only to the plans in accordance with their priorities, but also to the faculties based on approved student per capita by the Ministry of Sciences, Researches and Technology. Considering the various criteria in the university system and due to the stochastic uncertainties in the problem parameters, the researcher formulated a Goal Programming model of Robust PBB. The pivotal point of such model regards applying performance indicators, calculated based on the data envelopment analysis approach (DEA) to determine the importance coefficient of each educational groups in order to allocate its budget share. In addition, the weights of goals and the priority of each plan were determined using some paired comparison questionnaires completed by the experts. The RPBBGP model has 5 goals, 1627 constraints and 1236 decision variables. The results presented on both macro and operational levels – and also on simulation of Crisp and two RFPBB models, demonstrated the high level of accountability of RFPBB models in response to the uncertainty in the parameters of problem and also in managing the level of decision risk. Correspondingly, having the approved budget realized, the decision-makers can make use of the results taken from robust model solution and simulation to allocate the budget to the plans and faculties in proportion to the realized budget.