Document Type : Original Article
Author
Department of Mathematics, College of Science and Arts, Al- Badaya, Qassim University, Saudi Arabia.
Abstract
Zero-Base Budgeting (ZBB) is a very well-known method for the selection and management of budgets and is widely used by companies and government agencies. In this paper, a new method for modelling ZBB in fuzzy environment is described. Triangular fuzzy numbers are used for describing the imprecise budget data. In addition, an alternative approach is proposed for people who need to be more precise in their requirements. The efficiency of the proposed method is illustrated by numerical example using triangular fuzzy numbers and possibility theory.
Keywords
- Al-attara, H. A., Mashkourb, S. C., & Hassanc, M. G. (2020). Zero-based budget system and its active role in choosing the best alternative to rationalise government spending. International journal of innovation, creativity and change, 13(9), 244-265.
- Bellman, R. E., & Zadeh, L. A. (1970). Decision-making in a fuzzy environment. Management science, 17(4), B-141.
- Dubois, D. J. (1980). Fuzzy sets and systems: theory and applications (Vol. 144). Academic press.
- Ibrahim, M., Shettima, A., Mustapha, B., Yusuf, M., & Makama, U. (2018). Understanding the predictor of zero-based budget adoption in Borno State. Saudi journal of business and management studies, 3(1), 16-23.
- Ibrahim, M. M. (2019). Designing zero-based budgeting for public organizations. Problems and perspectives in management, 17(2). http://dx.doi.org/10.21511/ppm.17(2).2019.25
- Juman, Z. A. M. S., Mostafa, S. A., Batuwita, A. P., AlArjani, A., Sharif Uddin, M., Jaber, M. M., ... & Attia, E. A. (2022). Close interval approximation of pentagonal fuzzy numbers for interval data-based transportation problems. Sustainability, 14(12), 7423.
- Khalifa, H. A. E. W., & Alodhaibi, S. S. (2021). Enhancing zero-based budgeting under fuzzy environment. International journal of fuzzy logic and intelligent systems, 21(2), 152-158.
- Kaufmann, A., & Gupta, M. M. (1988). Fuzzy mathematical models in engineering and management sciece. Elsevier science Inc.
- Lee, B., & Yun, Y. S. (2014). The pentagonal fuzzy numbers. Journal of the chungcheong mathematical society, 27(2), 277-277.
- Hatami-Marbini, A., Toloo, M., Amini, M. R., & Azar, A. (2022). Extending a fuzzy network data envelopment analysis model to measure maturity levels of a performance based-budgeting system: a case study. Expert systems with applications, 200, 116884.
- Pyhrr, P. A. (1977). The zero-base approach to government budgeting. Public administration review, 37(1), 1-8.
- Shayne, K. (2012). Zero-based budgeting: modern experiences and current perspectives. Government Finance Review.
- Zadeh, L. A. (1965). Fuzzy sets. Information and control, 8(3), 338-353.
- Anand, M. C. J., & Bharatraj, J. (2017). Theory of triangular fuzzy number. Proceedings of NCATM, 80. https://www.researchgate.net/profile/M-Clement-Anand/publication/318946539_Theory_of_Triangular_Fuzzy_Number/links/59871d8d45851560584cebfe
/Theory-of-Triangular-Fuzzy-Number.pdf
)