TY  - JOUR
AB  - Scarce resources can be allocated to budget categories by
processing a set of goals to be achieved, alternative budget categories
and relations between each budget category and each goal expressed in
whatever terms with which the user is comfortable. A concrete example is
given involving the allocating of a $500,000 budget to the police
and the courts in the light of the goals of crime reduction and fair
procedure in separating the innocent from the guilty. The police do
better than the courts on crime reduction, but the courts do better than
the police on fair procedure. Fair procedure, it is suggested, is
considered more important than crime reduction. With that tentative
assumption one can determine what proportion of the budget should be
allocated to the police and what proportion to the courts. Initial
allocations may be changed in the light of whatever constraints exist
concerning minimum amounts that need to be allocated to the police or
the courts. The initial allocations can also be subjected to a
sensitivity analysis, to see how responsive they are to changes in the
inputs concerning the relative importance of the goals and the nature of
the relationships between each budget category and each goal.
VL  - 4
IS  - 1
SN  - 0951-3558
DO  - 10.1108/09513559110136524
UR  - https://doi.org/10.1108/09513559110136524
AU  - Nagel Stuart S.
PY  - 1991
Y1  - 1991/01/01
TI  - Rational and Feasible Budget Allocation
T2  - International Journal of Public Sector Management
PB  - MCB UP Ltd
Y2  - 2024/04/25
ER  -