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Enhancing Zero-Based Budgeting Under Fuzzy Environment
Journal article   Open access  Peer reviewed

Enhancing Zero-Based Budgeting Under Fuzzy Environment

Hamiden Abd El-Wahed Khalifa and Sultan S. Alodhaibi
INTERNATIONAL JOURNAL OF FUZZY LOGIC AND INTELLIGENT SYSTEMS, Vol.21(2), pp.152-158
2021
DOI: https://doi.org/10.5391/IJFIS.2021.21.2.152

Abstract

Computer Science Computer Science, Theory & Methods Science & Technology Technology
Zero-based budgeting (ZBB) is a well-known method for the selection and management of budgets and is widely used by companies and government agencies. In this paper, a new method for ZBB modelling using fuzzy numbers is described. Imprecise budget data are described using pentagonal fuzzy numbers. This method is best illustrated through a numerical example.
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https://doi.org/10.5391/IJFIS.2021.21.2.152View
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