publication . Article . 2013

Operational budgeting using fuzzy goal programming

Saeed Mohammadi; Kamran Feizi; Ali Khatami Firouz Abadi;

Open Access

Published: 01 Oct 2013 Journal: Management Science Letters, volume 3, pages 2,581-2,586 (issn: 1923-9335, eissn: 1923-9343,

Publisher: Growing Science

Summary

Abstract

Article history: Received May 22, 2013 Received in revised format 12 August 2013 Accepted 7 September 2013 Available online September 12 2013 Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements. However, any budgeting planning requires prediction of different cost components. There are various methods for budgeting planning such as incremental budgeting, program budgeting, zero based budgeting and performance budgeting. In this paper, we present a fuzzy goal programming to estimate operational budget. The proposed mo...

doi: 10.5267/j.msl.2013.09.014

Subjects

free text keywords: Operational budgeting, Fuzzy goal programming, Uncertainty, Business records management, HF5735-5746

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