A Study on the Two-stage Budget Planning by Fuzzy Quantifying Analysis

• Main Author: 周黃文泰
• Other Authors: 鄭景俗
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/70293337026398855767

碩士 === 國防管理學院 === 資源管理研究所 === 86 === Some scholars used "time series method" (such as ARIMA) to quest the trade-off relation between defense and non-defense budget, or used "system dynamics" to research the priority on budget allocation, and they get two lands of defense budget allocation policies. Which one is the priority─maintain or investment budget. Someone used "competing aspiration levels model" to probe into the issue of the nation resource allocation. And some people used statistics or regression analysis to do some budget forecast or planning. All of them are some tools for solving the practical problem. It is rare for someone used the concept of fuzzy mathematics to solve the budget questions. Most people think that finance and budget are "accurate" number, it can''t be wrong or it will get serious mistake. People will face the decision-making problems in finance and budget. The decision options are fuzzy and not clear most of the time. Fuzzy mathematics can make it clear and quantifying it, and get some useful information or data for decision making. This study attempts to solve the two-stage budget planning problems. First it uses AHP(Analytical Hierarchy Process) to get the factors'' weight and Fuzzy Synthetic Decision to evaluate and analysis them, and quantifies the budget planning problems. Finally it uses a practical example to explain the process of fuzzy quantifying on budget planning. In brief, we can get some result from the study. (1) The study puts forward a procedural and simple method to deal with the budget planning problems. (2) Take account to both stage''s statement of opinion and standpoint, and avoid having partiality in decision-making. (3) Provide a method to solve the problem about the resource or budget allocation. Let them get fair allocation and get the bet efficacy.