Relevant bibliographies by topics / Accounting; Budgeting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting; Budgeting'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Accounting; Budgeting"

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Blöndal, Jón R. "Accrual Accounting and Budgeting." OECD Journal on Budgeting 3, no. 1 (October 9, 2003): 43–59. http://dx.doi.org/10.1787/budget-v3-art4-en.

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Jones, L. "Responsibility budgeting and accounting." International Public Management Journal 3, no. 2 (2000): 205–27. http://dx.doi.org/10.1016/s1096-7494(00)00036-2.

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Grayson, Michael M. "An accounting test about budgeting." Critical Perspectives on Accounting 17, no. 8 (December 2006): 1088. http://dx.doi.org/10.1016/j.cpa.2006.08.002.

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Jones, Rowan. "National Accounting, Government Budgeting and the Accounting Discipline." Financial Accountability and Management 16, no. 2 (May 2000): 101–16. http://dx.doi.org/10.1111/1468-0408.00099.

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Novikova, E. D. "Conceptual approaches to transforming budgeting procedures on the basis of opportunities provided by big data technologies." Vestnik of the Plekhanov Russian University of Economics, no. 2 (April 22, 2019): 108–18. http://dx.doi.org/10.21686/2413-2829-2019-2-108-118.

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In today’s economic circumstances the needs of accounts and finance experts in data keep on transforming and expanding. Turbulence of external environment stipulates the growth in volatility and uncertainty in operative environment removing the vector of objectives for accounting and budgeting. Therefore, developing effective procedures of accounting and budgeting in present day business entities acquires bigger importance, as indicators and data of accounting influence the quality of making managerial decisions and consequently, the position of the enterprise in external market environment. The goal of the research is to ground the necessity of transforming accounting procedures and budgeting on the basis of opportunities provided by bid data technologies. The subject of the research is specific features of using big data in managerial accounting and budgeting. The article studies trends of growing information masses that are used in managerial accounting and budgeting, systematizes functional tasks accomplished by big data in different industries of Russian economy, investigates processes of accounting procedures’ transformation, analyzes opportunities and practice of using big data in making managerial decisions at Russian enterprises, grounds the necessity to introduce advanced technologies of data analysis in the system of accounting and budgeting. As a result of the research principles of using big data were formulated and the model of valuechain by big data was built for managerial accounting and budgeting and opportunities and threats of using big data in managerial accounting and budgeting were identified.
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Soleimani, Hamid, Hojjat Soleimani, Seyed Hesam Vaghfi, and Davood Salehfar. "The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)." International Journal of Accounting and Financial Reporting 2, no. 2 (October 14, 2012): 89. http://dx.doi.org/10.5296/ijafr.v2i2.2496.

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Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized
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Diamond, Jack. "Performance Budgeting: Is Accrual Accounting Required?" IMF Working Papers 02, no. 240 (2002): 1. http://dx.doi.org/10.5089/9781451875805.001.

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LIKIERMAN, ANDREW, DAVID HEALD, GEORGE GEORGIOU, and MAURICE WRIGHT. "RESOURCE ACCOUNTING AND BUDGETING: A SYMPOSIUM." Public Administration 73, no. 4 (December 1995): 561. http://dx.doi.org/10.1111/j.1467-9299.1995.tb00844.x.

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Mykhalska, O. "CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 84–91. http://dx.doi.org/10.18371/fcaptp.v1i36.227626.

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The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary information for budget planning, control and analysis of budget execution, and is one of the components of the budgeting process. Assessment of responsibility centers is useful for understanding the cycles of economic activity, economic processes and structural units in the framework of budgeting. The operations-based management accounting system mainly meets the requirements of budgeting, which becomes a necessary condition for control over the standard conditions of accounting. In order to obtain more detailed information for analysis and control, it is proposed to organize cost accounting by operations-functions of technological processes, which allows analysts to find bottlenecks in technology by identifying redundant technological functions and operations and strengthen control over compliance with proven budgets for each «responsibility center». Accounting for responsibility centers aims to evaluate the management activities of a particular responsibility center and to provide a responsibility report and an information report for the evaluation of senior management. It is a method of management accounting that measures the results of each responsibility center, which allows each manager to realize the responsibility in their field of cost accounting and budgeting.
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Ghofur, Abdul, Muhammad Firdaus, and Lia Rachmawati. "Faktor-Faktor Yang Memengaruhi Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Kabupaten Jember." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 1 (September 1, 2020): 58–73. http://dx.doi.org/10.31967/jakuma.v1i1.378.

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This study aims to study the effect of commitment, leadership style, reward, punishment and quality of human resources on performance-based budgeting (performancebased budgeting) in the Jember Regency Government in 2019. Data processing methods use multiple analysis with the help of SPSS analysis tool version 21. Research results demonstrate accounting commitment, leadership style, reward, punishment and quality of human resources for performance-based budgeting. Partially, commitment accounting, leadership style, punishment and quality of human resources are not related to performance-based budgeting, while awards have a significant and positive effect on performance-based budgeting.
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Dissertations / Theses on the topic "Accounting; Budgeting"

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Van, Roestel Michael. "A Collaborative Approach to Budgeting and the Impact on the Budgeting Process: A Case Study." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2337.

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Corporations budget and strategize to set targets for planning purposes. Review of the literature indicated that methods of budget creation, including input from operational employees, are not fully understood by corporate budget officers. The problem addressed in this study was whether a collaborative approach to budgeting would improve implementation of the Generally Accepted Accounting Principles of relevance and reliability within the budgeting process. The purpose of this qualitative study was to explore the benefits of a collaborative approach to budgeting since non-inclusive budget preparation could alienate members of the operations team. Participative leadership was the conceptual framework guiding this study and formulated the research questions, which focused on inclusion of operation. An intrinsic case study was conducted by interviewing 20 operational and finance professionals, from the metro Houston area with significant budget experience, in order to assess their paradigms on the benefits of a collaborative approach. The structured interviews included questions regarding the budget experience, how budget development can be improved, and how to incorporate greater participation in the budget. Pattern-matching was used to analyze the data. Operational employees' business insight was identified as a strength, whereas the budget process needed improvement. These findings suggest that other, similar organizations that promote collaboration could have a more attainable and meaningful budget document. Financial analysts can use these data to influence social change by enhancing investor confidence, refining the use of business resources, and improving economic stability of organizations through enhanced financial variance analysis.
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Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of capital budgeting practices and influences of firms' characteristics on their choice based on Sri Lankan emerging market, identifying uncertainty factors and its influence on use of capital budgeting practices and explore the interacting effect of uncertainty factors between capital budgeting practices and performance, and finally, develop a capital budgeting model that would meld with the core components of uncertainty, firms' characteristics and firms' performance based on Sri Lankan market. The data for this study were garnered from primary data and secondary data collections. The primary data were collected from 186 CFOs working in companies listed on the Colombo Stock Exchange using self-administered questionnaires. The questionnaire was piloted with a sample of five CFOs. The secondary data were mainly collected from CSE via the Bloomberg website/annual reports. After the data were collected, they were analysed using multivariate analysis such as factor analysis, confirmatory factor analysis and structural equation modelling. This study revealed that the most popular capital budgeting technique used in Sri Lanka was NPV, followed by IRR, PB, ARR and DPB. As for capital budgeting tools incorporating risk, the most preferred method among Sri Lankan firms was uncertainty absorption in cash flows, followed by sensitivity analysis, probability analysis, scenario analysis, and adjusting the required return. Moreover, this study found that the most popular method for calculating cost of equity was the CAPM model followed by average historical returns on common stock. Emerging real options are at an embryonic stage in Sri Lanka. The use of naive capital budgeting practices was mostly preferred by small firms and mainly managed by CFOs with non-MBA educational qualifications and a short tenure. Sophisticated and advanced capital budgeting practices were used mostly by large firms; these were mainly managed by MBA qualified CFOs with a long tenure. As for industry differences, ARR was primarily applied by non-MBA CFOs and was also preferred by non-manufacturing firms. None of the other methods made any significant differences in terms of type of industry. This study found four new levels uncertainty: operational uncertainties (input, labour and production), financial uncertainties (interest rate, inflation and exchange rate), social uncertainty (policy, political and social) and market uncertainty (competitive, output market and input market). Apropos of the model, sophisticated capital budgeting practices were determined by the size of the capital budget, market uncertainty and financial uncertainty. Advanced capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, operational uncertainty and "~'U"''''lal uncertainty. In a similar vein, naive capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, industry and financial uncertainty. Moreover, this study found that social uncertainty moderates the relationship: between advanced capital budgeting practices and effectiveness, between sophisticated capital budgeting practices and Tobin_q and between advanced capital budgeting practices and Tobin_q. Overall, this study has made theoretical contribution as melding with uncertainty factors with capital budgeting practices, geographical contribution as investigated the prevalent capital budgeting practices in Sri Lankan emerging market and parametric contributions as identified firm characteristics and uncertainty factors on the choice of capital budgeting practices and consequence influence on firm performances. The directions for future research are clearly discussed. In a nutshell, beyond its valuable contribution, this study serves as a springboard for future research.
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Makrygiannakis, Georgios. "Reproducing budgeting and budgeting reproduction : cases on the adaptation of Greek hotels to the financial crisis." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/reproducing-budgeting-and-budgeting-reproduction(e1b4336a-66c3-4231-a86a-2473b78d0be3).html.

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In the thesis I study the way Greek hospitality organisations reconfigured their control arrangements in order to respond to the financial crisis. My focus is mainly on budgets and budgeting, but their relation with other control arrangements is also respected. I challenge static perceptions of budgeting practice, and I develop a framework that is able to address not only change and stability, but also motion in budgeting. The framework is a synthesis based on alternative approaches on structuration, namely on adaptive, reconstructive, and strong structuration theories. Distinctive aspects of the framework are: (a) the effort to give volume to social space, (b) the approach of the relation between agents and structures from a duality and/or dualism perspective, and (c) the implementation of Aristotle’s motion theory in order to address the motion in budgeting actualisations that the budgeting potentials offer. I conducted a post-event realist field study. Three hotel chain case studies are included in the thesis. Following the framework, I provide data on quite holistic organisational adaptations to the crisis. These include both the adaptation of budgeting practice after the triggering event of the crisis – the reproducing of budgeting – and the temporal outcome of structuration – the budgeting reproduction. The budgeting structures in the three cases were different before the crisis, as they were developed according to the local organisational histories. Budgeting, a practice, changed in the organisations after the crisis triggering. Likewise their differing precrisis practices took different paths after the triggering event. The findings indeed suggest that the potential actualisations that budgets offer to the agents are plural. Budgets and budgeting were actualised differently in the organisations after the crisis. As a result, interesting reconfigurations took place, like the proactive deviation management in one of the cases. Nevertheless, stability, motion, and change were co-present to the budgeting and organisational control structures.
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Pissarides, Savvas. "Interactive multiple criteria optimization for capital budgeting." Thesis, University of Ottawa (Canada), 1992. http://hdl.handle.net/10393/7723.

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This thesis presents a capital budgeting problem faced by a major telecommunications company. The purpose of this thesis is to address the capital budgeting problem in order to establish a framework for the measurement and evaluation of alternative capital allocation decisions which are compatible with the mission of the company. The solution method follows three major avenues of optimization: multiple criteria, multiple constraints and interactivity. The problem is solved using the Analytic Hierarchy Process to obtain an initial solution which is then improved by an interactive method allowing users to direct the search for an acceptable allocation. The method is implemented by a decision support system hinging on a graphic user interface. The support system has been used by practitioners to evaluate alternatives of a real problem. Results and enhancements are discussed.
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Tran, V. (Van). "Budgeting practices in Vietnam:a survey in Da Nang City." Master's thesis, University of Oulu, 2015. http://urn.fi/URN:NBN:fi:oulu-201504091341.

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The study aims to examine budgeting practices in Vietnam. It is motivated from the lack of research about budgeting practices in developing countries, particularly in Vietnam. Major patterns of budgeting such as its adoption and purposes are investigated. Furthermore, the extent to which variance analysis is used and its roles are also investigated. Another purpose of the study is to compare budgeting patterns between small and medium size companies and large ones, and to find possible association between firm size and budgeting practices. In order to reach those goals, a survey is carried out in Da Nang city, Vietnam. Overall, there are 71 respondents who are financial and non-financial managers, and knowledgeable about the budgeting process in companies. The study finds that most surveyed Vietnamese companies prepare budgets, especially traditional budgets such as annual budgets and operating budgets. On the contrary, “contemporary” budgeting practices such as flexible budgets are not adopted widely. Additionally, it is consistent with previous research that the budgets do serve various purposes in organizations, but planning and control roles of budgeting are more essential than evaluation role. Thirdly, variance analysis is not widely adopted in surveyed companies. For those who conduct variance analysis, control purpose are more focused than evaluation purpose. Last but not least, it is shown from the study that budgeting patterns in Vietnamese surveyed companies are quite similar in all firm sizes as only a few differences are found between SME and large company groups.
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Wang, Xin. "Implementing capital budgeting for the multinational corporation." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1304.

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There are many reasons to believe that budgeting lies at the heart of business management. Gray et al (2001:324) states that ―budgetary planning and control is the most visible use of accounting information in the management control process. By setting standards of performance and providing feedback by means of variance reports, the accountant supplies much of the fundamental information required for overall planning and control. However, Gray et al (2001:324) point out that capital budgeting decision is limited by the intricacies of the international business environment, which is characterized by economic, social, political, and cultural diversity. Therefore, decisions of capital investments and budgetary controls are more problematic (Gray et al., 2001:14). One of the defining characteristics of the globalization of the world economy in the past two decades has been the spread of multinational corporations' activities across countries, and, as a result, significant increases in global foreign direct investment (FDI) outflow in the 1990s (from R233 billion in 1990 to R1, 379 billion in 2000). For example, the total stock of Chinese direct investment abroad nearly tripled over the 1990s (from $2.2 trillion in 1990 to $6.3 trillion in 2000) as Chinese multinational corporations generated an increasingly large share of world GDP (6.8 percent in 1994 and 8.6 percent in 2000). Multinational corporations have become an important conduit in the global allocation of investment funds. However, the business environment in international markets has been considered volatile; there is no reliable and accurate method to aid 2 multinational corporations about decisions about the international environment. Thus, multinational corporations have encountered risk and challenge. Given the development and challenge of the international environment, this study have been considered to plan over a longer time horizon, develop formal mechanisms to set aside funds for preserving existing facilities, increase automation of the process, and link capital planning decisions to statewide performance goals and strategic plans. This research draws upon existing theoretical determinants of capital budgeting and empirically tests the hypotheses across a sample of multinational corporations in China. Although the sample is from China, the results have important implications for multinational corporations based in other countries. This paper is composed of four parts. The first part briefly gives both a theoretical and practical overview of multinational capital budgeting analysis. The second part discusses the data collection techniques and the questionnaire design used in this study. The third part provides some important findings of this research. The last section offers some conclusions from this study.
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Bury, Sarah E. "Development of an automated and integrated budgeting system." [Denver, Colo.] : Regis University, 2006. http://165.236.235.140/lib/sbury2006.pdf.

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Al, Hudithi Faisal Abdyllah S. "Social capital and participative budgeting : a process thinking perspective." Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:15671.

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Over the past years, participative budgeting has attracted researchers and scholars to investigate its impact on subordinates’ behaviours. Earlier empirical studies have investigated this impact as either a direct relationship, with the influence of a moderator or an antecedent or with both moderators and antecedents. Yet, prior studies’ findings were inconsistent with each other. This study depicts that participative budgeting is governed by the concept of Social Capital and its different dimensions, relational, structural and cognitive. Scholars conceptualised social capital as a set of social resources available through subordinates’ relations, which empower their communication with a variety of individuals. Further, this study investigates the impact of participative budgeting on subordinates’ behaviours by implementing the Throughput model. This model is a decision making model with four factors, linked with six different pathways. The factors are the perception of the individual, the information available for decision making, judgement and finally the decision made. The linking pathways, moreover, would reflect the rationalisation of the individual upon the availability of those different factors. This study examines how the employment of the throughput model can assist in deducting the impact of participative budgeting on subordinates’ behaviours. This study was implemented among Saudi Arabian mid-level managers working in manufacturing listed companies. A total of 283 surveys were analysed using a second generation statistical tool, SEM-PLS. The results reveal performance and satisfaction were impacted by their relational dimension of social capital. In other words, mid-level managers’ relations with other individuals will have a significant impact on their performance and satisfaction. The usage of social capital and the implementation of the throughput model advance the understating of the thinking process of those mid-level managers and ultimately the impact on their behaviours within participative budgeting settings.
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Bait-Elmal, Ahmed. "The role of management control systems in Libyan organisations : a Libyan development policy case study with special reference to the industrial sector." Thesis, Manchester Metropolitan University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.300353.

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Abubakar, Abdu. "A quantitative approach to cost monitoring and control of construction projects." Thesis, Loughborough University, 1992. https://dspace.lboro.ac.uk/2134/6762.

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Existing literature and research findings indicated that cost monitoring and control of construction projects by contractors at the level of site operations has remained ineffective largely due to inability of existing control systems to accurately predict when, to what extent and why an on-going operation or project is to overrun its planned duration and cost. In most cases the information that would enable such advance detection becomes available to decision makers after the affected operation or project is completed. It is then hoped that the information could be used to 'control' future similar situations which in the case of construction projects hardly arise, at least never under identical circumstances. The existing cost control systems also fail to enable rational corrective decisions to be formulated. This resulted in total reliance on previous experience and personal intuition to make a guess of corrective measures. Most research efforts have focussed mainly on various aspects of project modelling and cost control using traditional accounting approaches that consistently fail to meet the requirements and schedule of timely cost control. This research identified, from empirical evidence, construction and management science literature, the essential criteria and features of an effective cost monitoring and control approach for construction projects. The evidence from these three sources led to the formulation of an alternative approach based on quantitative analysis of cost data from construction projects. The cost monitoring and control process carried out on sites was formulated as a problem whose solution process is implemented using multiple regression and goal programming models and techniques that enable timely evaluation and prediction of costs and a rational computation of corrective decisions. This allowed cost deviations to be detected and optimum corrective measures calculated while the affected operation or project was still in progress.
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Books on the topic "Accounting; Budgeting"

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Bashir, Sabahat. Accounting and budgeting. Kingston-upon-Thames: Croner, 1997.

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Technicians, Association of Accounting. Cost accounting and budgeting. 2nd ed. London: Financial Training Courses, 1990.

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Technicians, Association of Accounting. Cost accounting and budgeting. London: Financial Training Co., 1991.

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School district budgeting. Englewood Cliffs, N.J: Prentice Hall, 1988.

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Diamond, Jack. Performance budgeting-- is accrual accounting required? [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Department, 2002.

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Fetterly, Ross. Accrual accounting and budgeting in defence. Kingston, ON: Defence Management Studies Program, School of Policy Studies, Queen's University, 2008.

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Leone, Sierra. The Public Budgeting and Accounting Act, 1992: The Public Budgeting and Accounting Act (Amendment Decree 1996). Freetown?], Sierra Leone: Government Printing Department, 1996.

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Office, National Audit. Resource accounting and budgeting in Government: Report. London: HMSO, 1995.

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Purtill, John S. Budgeting tactics and techniques. New York: American Institute of Certified Public Accountants, 1993.

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Office, General Accounting. Accrual budgeting. Washington, D.C: U.S. General Accounting Office (441 G St., NW. Rm. LM, Washington, D.C. 20548), 1992.

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Book chapters on the topic "Accounting; Budgeting"

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Hussey, Roger. "Capital Budgeting." In MBA Accounting, 390–413. London: Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_14.

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Stevens, P., and B. Kriefman. "Budgeting." In Work Out Accounting A-Level, 155–65. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_16.

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Stevens, P., and B. Kriefman. "Budgeting." In Work Out Accounting A Level, 168–81. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_16.

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Stevens, P., and B. Kriefman. "Budgeting." In Work Out Accounting ‘A’ Level, 152–62. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_16.

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Giles, R. S. "Personal Cash Budgeting." In Finance and Accounting, 452–58. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_26.

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Giles, R. S. "Budgeting and Planning." In Finance and Accounting, 597–615. London: Macmillan Education UK, 1994. http://dx.doi.org/10.1007/978-1-349-13486-1_35.

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Cokins, Gary. "Predictive Costing, Predictive Accounting." In Handbook of Budgeting, 329–55. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200871.ch18.

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Stevens, P., and B. Kriefman. "Capital Budgeting." In Work Out Accounting A-Level, 200–209. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_20.

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Stevens, P., and B. Kriefman. "Capital Budgeting." In Work Out Accounting A Level, 213–23. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_20.

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Stevens, P., and B. Kriefman. "Capital Budgeting." In Work Out Accounting ‘A’ Level, 195–202. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_20.

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Conference papers on the topic "Accounting; Budgeting"

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Koliesnichenko, Anastasiia. "RELATIONSHIP ISSUE BETWEEN BUDGETING AND MANAGEMENT ACCOUNTING." In Relevant Issues of the Development of Science in Central and Eastern European Countries. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-588-11-2_67.

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Sokolov, Andrei Yurevich, Tatyana Vasilevna Elsukova, and Tatyana Anatolyevna Snetkova. "Developing budgeting and control in throughput accounting system." In Proceedings of the International conference "Economy in the modern world" (ICEMW 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icemw-18.2018.56.

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Wicaksono, Mochammad Galih Satriyo, Maskartika Rahmatul Laily, Rizky Firmansyah, and Fitri Purnamasari. "Madep Manteb Manetep Value-Based Village Budgeting in Malang Regency." In 7th Regional Accounting Conference (KRA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210416.035.

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Nurindahsari, Leisha Wahyu, and Trisacti Wahyuni. "Analysis of Gender Responsive Planning and Budgeting (Case Study: Ministry of Finance)." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.40.

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Tikk, Juta. "Considering introduction of accrual-based budgeting for public organizations in Estonia." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af50.

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Susanto, Farahdita Dyah, and Ria Sandra Alimbudiono. "Budgeting Applicaton For Personal Financial Planning Among Students Majoring In Accounting." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.13.

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Korneeva, Tatyana Anatolievna, and Daria Sergeevna Kosheleva. "MANAGEMENT ACCOUNTING FOR A TAX AS A MEANS OF TAX OPTIMIZATION." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-879/882.

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The article is devoted to the study of approaches to the organization of tax management accounting in order to optimize the level of tax burden of an economic entity to improve the efficiency of an enterprise in terms of its taxation. The classification of tax expenditures is proposed for budgeting purposes in the management accounting system
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Susanti, Nora, Vivina Eprillison, and Jolianis Jolianis. "Budgeting Participation and Managerial Performance of Government Apparatus." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.10.

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Betavia, Ade Elsa, Nayang Helmayunita, and Mia Angelia Setiawan. "The Effect of Compensation Schemes, and Self-Efficacy on Slack Budgeting." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.046.

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Suriani, Seri, Syamsu Alam, and Mursalim Nohong. "Moderation Of Information Asymmetry, Self Esteem To The Effect Of Participatory Budgeting On Budgetary Slack." In 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icame-17.2017.13.

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Reports on the topic "Accounting; Budgeting"

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Skripkina, O. V., and L. N. YUdaeva. Distance learning course «Cost accounting, budgeting, and costing in industries». OFERNIO, June 2021. http://dx.doi.org/10.12731/ofernio.2021.24864.

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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, December 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica, Honduras, Suriname, and Turkey) are presented to illustrate experiences with different degrees of development regarding the management of risks and CLs related to PPPs. The document concludes that PPP risk management should encompass the whole lifecycle of a PPP project, risks need to be identified and CLs must be estimated and monitored, and the institutional capacity of governments to evaluate and manage PPP risks plays a central role in the successful development of PPP contracts. Although institutional capacities in this regard have improved in recent years, estimations of CLs involved in PPPs are not regularly performed, and there is still room for improvement on the assessment, measurement, registration, budgeting, and reporting of risks and CLs related to PPPs.
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