DECENTRALIZED BUDGET DISTRIBUTION MODEL PRESENTATION AMONGST THE COUNTRY‟S RESEARCH ORGANIZATION‟S SUBSIDIARIES

نویسندگانKaveh Lotfikia*; Kamyar Lotfikia**; Habib valizadeh***; Vali Agheli****
نشریهSouth Asian Academic Research Journals
ارائه به نام دانشگاهجهاددانشکاهی آذربایجانغربی
ضریب تاثیر (IF)Impact Factor: SJIF 2013=5.099
نوع مقالهFull Paper
تاریخ انتشارVol. 7 Issue 4, April 2017
رتبه نشریهISI
نوع نشریهچاپی
کشور محل چاپهند

چکیده مقاله

This is in question whether decentralized budget distribution among organizational subsidiaries and their distinctive activities are critically defendable or not? Undoubtedly, a series of varying discrete budget distribution procedures designed and modeled; in essence, budget distribution is based on Equal Distribution Patterns or Program Distribution Patterns which can be distributable as per of ratio each and every organizational units‟ past activities weight to cost centers. The purpose of this article is to present a model regarding a fair distribution of decentralized creditinto each of ACECR‟s (Academic Center for Education, Culture and Research) affiliated units by using Analytic Hierarchy Process (AHB).6 This is a descriptive survey that is of respective statistical samples having ACECR‟s units and research centers. The importance of each contributor to budget distribution has been oriented by both group decision-making process and Analytic Hierarchy Process (pair-wise comparison matrix). The results indicate some meaningful relations concerning recruitment type, education level, members‟ activity area, the proportion of organizational positions occupied to adopted, the amount of fixed

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tags: KEYWORDS: Budget, Credit distribution, Analytic Hierarchy Process and Group Decision-Making Process.