Extending a fuzzy network data envelopment analysis model to measure maturity levels of a performance based-budgeting system: A case study

作者：

Highlights：

• Propose a framework for measuring a maturity level of performance-based budgeting.

• Develop a parallel network data envelopment analysis model.

• Consider the hierarchical configuration of performance indicators.

• Use fuzzy sets theory to deal with vagueness and ambiguity.

• Present a case study to demonstrate the applicability of the developed framework.

摘要

•Propose a framework for measuring a maturity level of performance-based budgeting.•Develop a parallel network data envelopment analysis model.•Consider the hierarchical configuration of performance indicators.•Use fuzzy sets theory to deal with vagueness and ambiguity.•Present a case study to demonstrate the applicability of the developed framework.

论文关键词：Data envelopment analysis,Performance-based budgeting,Maturity level,Network structure,Fuzzy logic

论文评审过程：Received 3 May 2021, Revised 16 January 2022, Accepted 10 March 2022, Available online 15 March 2022, Version of Record 1 April 2022.

论文官网地址：https://doi.org/10.1016/j.eswa.2022.116884