Performance assessment and capital budgeting based on performance

摘要: The purpose of this paper is to propose two performance-based capital budgeting (PBCB) approaches. proposed approaches aim assign limited within different firms based on their performance. These have been applied process the technical and vocational training schools Semnan Province, Iran for fiscal year 2014–2016. Although current each decision-making unit (DMU) secured in first approach, second approach provides possibility sharing between DMUs.,Data envelopment analysis which a broadly used mathematical programming technique assessing performance DMUs utilized phase both models are linear programming. Different scenarios presented pros cons discussed.,The Iran. budget allocation previous has found be non-optimal terms consuming. This emphasizes reconsideration allotment schools. results show high potential producing more outputs. that realloting may crucial those not performing efficiently because there losing given contrast with years.,This proposes programming-based PBCB. author only deals static framework but also dynamic structured models. Using organizations emphasized by authorities many years. approaches, suggestion policy recommendation decision makers period study provided