Integrating the analytic hierarchy process (AHP) into the multiobjective budgeting models of public sector organizations

In this research, a multiobjective budgeting approach for governmental and nonprofit organizations is developed and applied to a government-sponsored public radio/TV facility. The approach is designed to accommodate many features characteristic of the governmental/nonprofit sector such as multiple g...

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Bibliographic Details
Published in:Socio-economic planning sciences 1994-09, Vol.28 (3), p.197-206
Main Authors: Greenberg, Robert R., Nunamaker, Thomas R.
Format: Article
Language:English
Subjects:
Budget
Budgeting
Organizational analysis
Public Policy
Public sector
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Summary:In this research, a multiobjective budgeting approach for governmental and nonprofit organizations is developed and applied to a government-sponsored public radio/TV facility. The approach is designed to accommodate many features characteristic of the governmental/nonprofit sector such as multiple goals, multiple restricted funding sources, changing funding levels, and lack of data usually needed for model specification. Saaty's eigenvalue method (Analytic Hierarchy Process) is utilized to subjectively estimate selected components of a multiobjective budgeting model that incorporates multiple restricted funding sources. An interactive interval criterion weights algorithm is then used to generate alternative feasible budgets and assist the decision-maker in selecting a preferred budget allocation.
ISSN:0038-0121
1873-6041
DOI:10.1016/0038-0121(94)90005-1