Document Type : Original Article
Authors
1 JuD Doctor, Industrial Management, Islamic Azad University, Rasht Branch, Bandar Anzali International Center, Iran.
2 Assistant Professor, Industrial Management, Faculty of Management and Accounting, Islamic Azad University, Rasht Branch, Rasht, Iran.
3 Assistant Professor, Accounting Department, Rasht Branch, Islamic Azad University, Rasht, Iran.
4 Assistant Professor, Department of Industrial Management, Rasht Branch, Islamic Azad University, Rasht, Iran
Abstract
The purpose of this research is to present an efficient model of government budget allocation to the provinces of the country with a combined approach. The current research is an applied-descriptive study of a quantitative type. The statistical community is documents related to budget allocation in the budgeting system. Fuzzy AHP method was used to weight the factors affecting budgeting. For pairwise comparisons, the prepared questionnaire was provided to 10 experts. In order to prioritize the provinces for budget allocation, AHP and Fuzzy Vicor methods are used. Finally, a multi-objective fuzzy mathematical model is presented, which is solved by the whale algorithm. Also, the results of the multi-objective whale algorithm based on the Pareto archive are compared with the NSGA-II algorithm. The results indicate that Tehran province ranks first and Qom province ranks last in terms of importance for budget allocation. After weighting- Determining the factors and provinces using fuzzy AHP and fuzzy Vicor techniques, the fuzzy multi-objective model of budget allocation for the data of the year 1400 was solved using the proposed whale algorithms and NSGA-II, and the results of the two algorithms and the corresponding values of the documents and The provincial budgeting documents were compared in the program and budget organization, and the results showed that for budget allocation in 1400, the current research model responded to the demand with a lower budget. The comparison of the results of the two algorithms, Nahang and NSGA-II, for the provincial budget of 1400 shows that for the entire budget of the country, the total budget allocated by the NSGA-II algorithm in 1400 is more than the total budget allocated. It is by the whale algorithm.
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