Performance Analysis of Universities in Turkey in terms of Appropriation and Expenditure with Integrated Multi-Criteria Decision Making Model

Appropriation and expenditure are great importance in terms of budget planning of the institutions. The imbalance that arises between appropriation and expenditure includes planning, as well as changes in the general level of prices and the impact of significant needs emerging during the period. The excessive or less allocation of funds to the institutions bring to the agenda the problem of financing in terms of the central budget. In both cases, it is possible that aggregate demand will be affected through the financing of public expenditures. In this study, it is aimed to evaluate budget planning success performances of higher education institutions, which are one of the special budget administrations, with an integrated multi-criteria decision making model. In this regard, three criteria have been set out for the year-end appropriations of the relevant institutions as a percentage deviation from the initial allocations, a percentage deviation from the initial allocations of expenditures and a percent deviation from the year-end allocations of expenditures and the success of such institutions has been evaluated in terms of appropriation and expenditure with considering of these criteria