Graduate Thesis Or Dissertation
 

Extending the planning capability of zerobase and flexible budgeting through the use of RPM networks and optimization techniques

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  • The viability of incorporating optimization within budgeting methodologies is examined. Resource Planning and Management System and optimization are proposed as tools to enhance the planning and control functions of the budgeting process. Three hypotheses are proposed: (1) Integer Programming, Integer Goal Programming and Dynamic Programming can be substituted in place of traditional ranking techniques utilized in zero-base budgeting; (2) Linear Programming and RPM networks provide more objective and meaningful data to management in flexible budgeting; and (3) Linear Programming and RPM networks serve to integrate zero-base budgeting and flexible budgeting. A simplified example including ten decision packages (23 decision variables) of zero-base budgeting is designed to test the theoretical validity of the first hypothesis. The Cathode Ray Tube production plant in electronic industry is chosen as the prototype upon which to construct mathematical models to test the second and third hypotheses. Two major RPM network models were constructed. The first model focused upon the manufacturing of components used in the CRT production and detailed the daily operation to provide data for flexible budgeting. This model included 81 activity processes and 93 resource constraints. The second model depicted the management process for the entire plant and was used for flexible budgeting and to validate data for zero-base budgeting. This model included 521 activity processes and 523 resource constraints. The following conclusions were drawn by the CRT management: (1) the graphical representation of the RPM networks was found effective in understanding the interrelationships between budgeting decisions, activity processes and resources involved; (2) optimization techniques were found helpful to the management in both zerobase and flexible budgeting; (3) further work is needed to fully integrate the operations research techniques as commonly accepted tools for decision making within the corporate budgeting structure.
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