인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 대한산업공학회 Industrial Engineering & Management Systems Industrial Engineering & Management Systems Vol.18 No.1
- 발행연도
- 2019.3
- 수록면
- 143 - 153 (11page)
- DOI
- 10.7232/iems.2019.18.1.143
이용수
초록· 키워드
Performance-based budgeting has been a controversial topic over the past decades among budget professionals. Since the 1990s, a new wave of eagerness on performance-based budgeting has emerged among governments. In recent years, although utilization of performance-based budgeting has begun and various organizations have claimed the establishment of this system, its progress is not satisfactory. To evaluate the progress in establishing a performance based budgeting system, two budgeting maturity models have been presented. However, these two models cannot fully report the maturity of a performance-based budgeting system. By reviewing maturity reference models as well as two performance-based budgeting maturity models presented in budgeting literature, it has been attempted to highlight weaknesses of the recent models in order to present the developed performance-based budgeting maturity model. In addition to emphasizing the existence of necessary subsystems in a performance-based budgeting system, the model also emphasizes the results of this system. After developing a conceptual performance-based budgeting maturity model, it is now essential to develop an instrument for measuring this maturity. Obviously, this instrument should be able to aggregate criteria and sub-criteria of the conceptual maturity model in the form of a composite indicator and report the budgeting maturity indicator in the form of a score. Therefore, the second objective of this study is to develop a multi-layer data envelopment analysis model to measure PBB maturity index using optimization approach in constructing the composite indicator. By calculating the maturity score of each decision unit, the weight of sub-criteria in the macro indicator will be calculated.
상세정보 수정요청해당 페이지 내 제목·저자·목차·페이지정보가 잘못된 경우 알려주세요!
목차
- ABSTRACT
- 1. INTRODUCTION
- 2. LITERATURE REVIEW
- 3. A CRITICAL REVIEW ON CURRENTPBB MATURITY MODELS ANDPRESENTING A DEVELOPED PBBMATURITY MODEL
- 4. MULTILAYER DEA BASED-CIMODEL TO CALCULATE MATURITYSCORE
- 5. Numerical example
- 6. DISCUSSION AND CONCLUSION
- REFERENCES
참고문헌
참고문헌 신청최근 본 자료
UCI(KEPA) : I410-ECN-0101-2019-530-000561259
