Mathematical Modelling of Cost Planning in Public Organizations of Iran: Crisp & Fuzzy Approuch

Abstract

In the article while trying to recognize the
internal and external structure of budget in
public organizations, crisp and fuzzy approuch
have been applied of to cost planning model.
The results demonstrate that the mathematical
model of cost planning in society is an ideal
model (GP). Also for further upgrading the
validity of the model, Fuzzy logic has been
applied for measuring the nonrigoraousness
(Vagueness) of utilized costs.
The resulting model from Fuzzy logic for
cost planning in public organizations is a
GBMF model. Hence by providing (Fuzzy
Budget) There will be an answer for following
questions which remained unanswered for a
long time for financial planner:
1- How the "vagueness" of the data to be
analysed in cost planning could be measured.
2- How the "intervening" and non
controllable exogeneous and endogeneous
variables "in predicted budget could be
measured quantitatively.
3- How can we Involve the "natural
language signification in cost planning, in such
a way that can be expressive of the emotional
feelings of decision makers.