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| بررسیهای حسابداری و حسابرسی | ||
| Article 2, Volume 9, Issue 1 - Serial Number 945, December 2002 PDF (916.05 K) | ||
| Abstract | ||
| The major goal of this article is to present a scientific model of optimizing credits allocation under Note 3 for various economic sectors and activities. The suggested model has been based on "an Ideal Planning" that may achieve the intended goals with respect to the legal requirements, restrictions and available resources. This is a linear model which characterizes the first "Ideal Planning" in view of the provisions of Note 3 . In this model, four priorities have been envisaged as follows: 1- Agriculture, 2- Industry and mine, 3- Services, and 4- Job Creation. The data collected from the Fars province Budget and Plan Department for five years (1996-2001) underlie our model which can endorse the optimal allocation of credits for each year. The outcomes gained from this model have been compared with real distribution of credits, representing that the current method used for credits allocation has not been optimal. This method has not only been unable to reach the set goals but it has also led to fragmentation of credits. Also the apportionment of a part of the budget under the rubric of "undistributed credits" without any prior fixed program for its distribution, has been a barrier to reach upper levels of optimizing aggregate to credits allocation. It has also been indicated that the proposed model will have the potentialities of achieving the set goals upon optimizing allocations with regard to the prescribed limitations, predicting the possible deficit or surplus as well as providing help for decision-makers in the problem-solving process. | ||
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