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Goal programming for holistic budget analysis
Abstract
Goal programming is presented as a technique for holistic analysis of a public agency budget. It is a variation of linear programming, which has as its objective the minimization of deviations from a desired set of goals. It allows needs to exceed resources and multiple goals to exist in competition with one another. A specific scaled-down budgetary model is developed using available public data from a State Department of Public Welfare. The model requires the development of a set of goals or objectives that are ranked in ordinal priority and the statement of significant budgetary relationships in linear equation form. The model is run under six different situations to examine its potential usefulness in response to different concerns of budget administrators. (Journal abstract, edited.)
Journal
(1979)
vol3
no1
pages33-43
Categories
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Nonprofit Management
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Budgeting
