Authors

• Adel Azar ¹
• Ali Ghashghaei ²

¹ Professor of Management, Tarbiat Modares University, Tehran

² MA of Industrial Management

Abstract

In this study the objective is to examine and clarify how properly the country’s 30 provinces allocate the needed budget to various municipalities working under their jurisdiction, and then rank them accordingly.
Necessary statistics was gathered for all these provinces and their related municipalities which were later classified on the basis of 14 distinctively relevant factors, namely: number of urban population, level of general literacy in the urban centers, the percentage of youth in the total population, average number of residents per household, per capita revenue earned, per capita tax paid, the percentage of people receiving financial support (under Emdad Committee), the length of available water distributing channels and pipes for each 1000 residents.
The ratio of freeways to the total roads, also the ratio of major standard road to all available roads, the percentage of roads to all the working roads, the ratio of the length of each province total road to its total source area, the ratio of active libraries for every 10000 people and finally the number of art and cultural centers for each 10000 population.
For weighting these numerous factors, we used a combined methodology including literature review, the opinion of our appraisers and then Shannon Entropy Method. Further, to rank these provinces in terms of their priority policy for allocating budget to the related municipalities, a combination of techniques was used by relying on SAW, TOPSIS and finally ELECTRE MODEL jointly.

Keywords

• Budget
• municipalities
• MADM approach
• SAW Model

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