implementation of performance-based budgeting using the combined technique of best-worst method (bwm) and robust optimization

One of the priorities of reforming the economic structure of the country is to reform the budgeting of state-owned companies. performance-based budgeting (pbb) emphasizes the importance of identifying measurable results from costs and can enhance the transparency and accountability of public-sector budgeting. the main purpose of the research is to present a model of budgeting in hormozgan province gas company that maximizes the desirability of budget allocation in terms of budgeting constraints. the present study, by investigating the theoretical foundations and factors affecting the pbb, uses the linear programming problem by the bwm with robust optimization approach. to achieve this goal, the linear programming mathematical model was applied to implement pbb and the executive units officials (administrators) survey and interview tools and questionnaires based on the best worst method (bwm) was used to solve the problem of budgeting and to determine short-term goals, executive programs and products. the research results showed that the model can reduce the budget deviation index and improve the performance of the company by forecasting the budget of operational activities. regarding the uncertainty of the company's resources, the model is capable of predicting the optimal budget for the coming years.