6533b856fe1ef96bd12b265a

RESEARCH PRODUCT

Goal Programming as a Decision Model for Performance-Based Budgeting

Constantin-bala ZamfirescuLuminita Zamfirescu

subject

Decision support systemManagement scienceComputer scienceGoal programmingGoal ProgrammingDecision Support SystemsGeneral Earth and Planetary SciencesPerformance-based BudgetingDecision modelGeneral Environmental Science

description

Abstract The spreadsheet applications are becoming a widely used tool for processing quantitative data and developing analytical solutions. The ability to build decision support systems (DSS) based on these spreadsheet solutions can facilitate knowledge management and increase information utilization within an organization. The paper describes the use of a spreadsheet solution to partially implement the performance-based budgeting (PB) principles for a public body. The solution builds on the goal programming optimization method and is exemplified for some real data.

https://doi.org/10.1016/j.procs.2013.05.055