Competitive performance improvement by operational budget allocation using ANFIS and fuzzy quality function deployment: a case study

Abstract

A budget is a detailed and comprehensive plan estimated to use a company's resources over a specific period, and a primary purpose of budget allocation is to drive all activities towards organizational goals. But it seems, often, there is no logical and coherent relationship between overall objectives and action plans. This paper has drawn a consistent relationship between an organization's strategic plans to operational budgeting in a competitive environment. According to the step-by-step model proposed in this article, a strategic plan's importance considers the main competitors of the market as an external environment factor and a balanced scorecard factors as an internal envi- ronment. Both are calculated by an artificial neuro-fuzzy inference systems approach to outshine competing compa- nies. Then, sub-progress must be hierarchically determined in specific plans. In passing, a fuzzy quality function de- ployment method translates a strategic plan' sw eight to detailed task importance (as the smallest component of an operational program) at the mercy of four houses of a quality matrix. An operational budget is allocated to pro- grams for propagating strategic plans in a competitive envi- ronment. Finally, a case study in an automobile industry is presented and discussed to illustrate the application of the developed pattern.