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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Multiobjective budgetary planning : models for interactive planning in decentralized organizations

Olve, Nils-Göran January 1977 (has links)
Budgetary planning is typically concerned with identifying the best set of plans for the units of an organization. To achieve this, knowledge of possibilities and preferences is combined in a dialogue between the units and the central management. Often a single objective such as profit maximization or cost minimization is used. The units can then easily identify the "best" plans for given resource allocations, and planning becomes a matter of how to allocate these. Recently a more complex situation has become important, where there are several objectives, such as sales volume, employment, and service quality, in addition to profitability. The identity of the "best" plan is less obvious, as planning now has to deal with finding a preferred trade-off between these objectives, as well as exploring the available possibilities, and their impact on the several objectives. This is the situation addressed in this dissertation. The study is based on theories of budgeting, formal economic planning, and multiobjective decision-making. A general model of the multiobjective budgetary planning situation is used to develop four alternative models, each corresponding to a different method for planning. The methods are described in detail, as are the information requirements of each. The methods are discussed in relation to service and budget decisions in the Swedish National Tele-Administration (Televerket), and it is shown how this concept of planning could be applied in Televerket’s situation. Shorter discussions of some other organizations are also provided. / Diss. Stockholm : Handelshögsk.

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