Goal Programming: An Effective Approach for Budgeting and Optimal Financial Resource Allocation (Case Study: Budget Allocation in Ministry of Health and Medical Education)

Document Type : Original Article

Author

Ph. D. Student in Systems Management, Faculty of Economics, Management, and Social Sciences, Shiraz University

Abstract

Introduction: In this study, “Goal Programming” and “Fuzzy Logic” methods were used to provide an optimal model for budget allocated to provinces by Ministry of Health and Medical Education (MHME).
Method: The current study is a kind of applied and descriptive research. The data required for the examining the topic of this research were taken from the data of the Statistical Center of Iran and the MHME. Data were analyzed by the Fuzzy Tec and Lingo software programs. In this study, for the optimal allocation of financial resources to the provinces of the country, the position of each province in relation to other provinces was determined using indices. Given the priorities, the budget allocation pattern was designed using goal programming method. On this basis, the annual budget of the ministry for different provinces was allocated.
Findings: The results of the study showed that the current method of budget allocation leads to the negligence of the activities and performance of each province. But in the proposed method, with identification of 268 indexes in five sections and 45 programs, the relevant information concerning the capabilities of the provinces were collected, compared and ranked with each other.
Conclusion: The results of this investigation showed that the proposed method of optimal allocation of financial resources to the provinces, in the long run, would bring justice and stability among the provinces of the country.

Keywords

References

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