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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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Hartwig, Fredrik. "Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180072.
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This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. The overarching research question posed in this thesis is: “What capital budgeting and accounting choices are made by top management in practice, and how can these choices be explained?”. The thesis consists of four papers that address this issue. The first two papers focused on capital budgeting choices. Findings emphasised that the use of sophisticated capital budgeting and cost of capital estimation methods such as NPV and CAPM was widespread in Swedish listed companies. However, also unsophisticated accounting based methods were employed. Overall, findings suggested that Swedish companies used capital budgeting and cost of capital estimation techniques less often than did U.S./continental European companies. Other interesting findings were changes over time. Over time, the use of sophisticated methods increased and the use of unsophisticated methods decreased. This indicated a closing of the theory-practice gap. Finally, size was generally positively related to more extensive use of methods. The last two papers focused on accounting choices. Findings showed that non-preparers supported amortisation of goodwill to a greater extent than did preparers. Preparers instead supported the goodwill impairment-only approach. It was suggested that economic consequences could explain why preparers supported the goodwill impairment-only approach. When the impairment-only approach subsequently was introduced by the International Accounting Standards Board (IASB), Swedish and Dutch preparers however only disclosed slightly more than 60% of the assumptions underlying the impairment test, after three years of learning. Moreover, findings showed that the level of compliance with the IASB’s disclosure requirements was associated with industry; financials were less compliant than were non-financials. Findings also showed that Swedish and Dutch companies were more compliant in 2008 than they were in 2005, which suggested learning over time. Finally, in 2005 the disclosure compliance level was higher in Sweden than in the Netherlands. Three years later, 2008, the difference was eliminated, thus indicating convergence.
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Adeyemo, Margaret Folashade. "Introduction of accrual accounting and budgeting to the public sector of Nigeria." Thesis, University of Birmingham, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633065.
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Traditionally, cash and accrual bases of accounting are used respectively for public and private sector accounting. This notion has been justified by the supposedly distinct fundamental differences that exist in the objectives and goals pursued in each sector and the purposes that the financial reports are expected to achieve. The different environment in which each sector operates also lends credence to this notion. However, the partitioning wall between the two sectors' bases of accounting is crumbling. It is fast being realised that resources are scarce in both the private and public sectors. Consequently, their efficient management and reporting in a given entity's operation is essential. This study first, presents an account of governmental accounting and budgeting as practised in Nigeria, and relates it to the experience of other countries to identify similarities and otherwise on the issues of accounting innovation. Second, it assesses the opinion and views of those most knowledgeable about the financial details of the public sector of Nigeria. These are the Accountants - General as the producers of governmental accounting information, and the users of the information are the directors of finance and budget executives of government and other top management officials. Thereafter, the prevailing opinion is adopted in analysing Professor Luder's Contingency Model that has been described as the paradigm of accounting innovation in the public Sector. The outcome of the study indicates that by Luder classification criteria, accounting innovation is not currently feasible in Nigeria. However, most of the stimuli that positively jolt other countries into the process of accounting innovation are present in the situation of Nigeria. Moreover, the users and producers of governmental accounting information in the public sector of Nigeria are overwhelmingly aware of the inadequacy of accounting information produced by the cash accounting basis. Nonetheless, they disagreed to a shift from the cash basis of accounting to accrual accounting. Instead, preference is indicated for a combination of the two bases of accounting (similar to the practice in Spain). Since accounting innovation has not taken place in Nigeria, it is concluded that the stimuli may not have existed in the appropriate proportion. However, more firmly, the other variables that will positively complement the stimuli are quite inadequate; and above all the political will for the change is yet to emerge.
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Hudson, Phil. "Understanding why 'Beyond Budgeting' has not been widely adopted." Thesis, Kingston University, 2012. http://eprints.kingston.ac.uk/24029/.
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This research aims to understand why Beyond Budgeting, a management accounting innovation, has not been widely adopted. The traditional budgeting process has been the dominant control mechanism for managing businesses for over 100 years. It has been much criticised over the years and the shortcomings have been extensively documented. There have been attempts to develop and improve the budgeting process or elements of it, with Beyond Budgeting being the most recent heavyweight solution put forward. Beyond Budgeting was announced as a CAM-I project in 1997 and presented at the end of the project as a general management model by Hope & Fraser in 2003. The proponents of Beyond Budgeting report significant benefits from implementing it but despite the criticisms of the traditional budget the adoption level of Beyond Budgeting has been low. During the literature review, theories relevant to the adoption of new management accounting innovations were identified and research questions were derived. The multiphase empirical research took a two phase approach. In the first phase, management accountants worldwide, accessed through the Chartered Institute of Management Accountants (CIMA), were surveyed using a web-based questionnaire which culminated in 185 replies. In the second phase, following the analysis of the questionnaires, semi structured interviews were conducted with 50 respondents who had signalled their willingness to participate. The interviews gave further depth to the research expanding into areas not covered by the survey. From the empirical research it was concluded that although adoption of the concept of Beyond Budgeting as a whole has been low, the constituent parts of Beyond Budgeting are being adopted more widely than previously believed, but often not using the term Beyond Budgeting and also by managers who have not heard of the term. Abandoning the traditional budget, a cornerstone to moving to the concept as a whole, has turned out to be one of the biggest hurdles to its wider dissemination. Regulatory and other stakeholder pressure obliges organisations to compile annual budgets added to which accountants and non-finance managers are comfortable with budgeting and understand it. This has led to certain Beyond Budgeting techniques being introduced while retaining the traditional budget. Practical recommendations to professional bodies for more effective dissemination of innovations in future and a summary of pitfalls hindering the implementation of management accounting innovations make up the contribution to practice. The research contributes to theory by adding to the body of literature on the adoption of Beyond Budgeting, comparing the results with the findings of prior research, underlining the continuing relevance of existing theories by using their explanatory power to underpin the findings, documenting additional insights not found in the literature and by proposing a theoretical framework to document factors preventing the adoption of management accounting innovations.
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Cardoso, Mário Bruno. "Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”." Master's thesis, NSBE - UNL, 2011. http://hdl.handle.net/10362/10066.
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsBudgets have traditionally played a central key role in most companies in activities such as: planning, coordinating, communicating, motivating, controlling and evaluating operations (Drury, 2000). However they become a topic of critics and debate among academics and practitioners, leading to the development of the idea of beyond budgeting i.e. the implementation by managers of alternative approaches. This study aim to present the results of a survey conducted to the 500 largest companies operating in Portugal to: 1) collect empirical evidence on how their managers see the budget as a tool to accomplish its purposes; 2) study if companies abandoned or plan to abandon the budget; 3) study, if not abandoning the budget, whether alternative approaches are being use to complement it; and 4) understand whether the beyond budgeting practices have recently changed in Portugal. Overall, we find that the majority of surveyed companies still use the budget and it is perceived to be very important. Whilst some problems are appointed to budgets, surveyed companies are complementing them with alternative approaches rather than abandoning budgets.
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Hartwig, Fredrik. "Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Företagsekonomiska institutionen, Uppsala universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12551.
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Liang, Yi. "Capital budgeting decision-making: Database, aggregation and disaggregation methods for a large scale problem." Thesis, University of Ottawa (Canada), 1994. http://hdl.handle.net/10393/6714.
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Nguon, Jenny, and Jenny Barck-holst. "Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-37734.
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På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år. Den här studien fokuserar på att fastställa vilka styrmedel som används i företaget istället för budget till planering, samordning, kommunikation, prestationsmätning, belöningar, samt motivation, vilket är aktiviteter som budgeten anses täcka.Background and problem: Lately a critical discussion about the use of budget as a controltool has increased. A budget is considered to be time and resource consuming and not providing adequate information. The outcome regarding this is that there are companies that have abandoned the budget as a control tool. Research finds that companies in which are not using budget as a control tool faces problems with planning, coordinating and controlling activities because of the absence of a framework. Ahlsell AB is a company that abandoned the budget as a control tool 17 years ago. This study focuses on establishing which control tools that are used instead of the budget to plan, coordinate, communicate, measure performance, reward and motivate, which are activities that the budgets deems to cover.Purpose: This study aims to establish how Ahlsell works with planning, coordination, communication, performance measurement, rewarding and motivation without budget at different levels within the organization.Method: A deductive case study on Ahlsell has been used for this thesis. The empirical data was conducted as the primarily source through semi structured interviews but also through secondary data such as internal education material and other published company information.Conclusion: To control the business the organization needs to be decentralized and consist of a relatively large number of small profit centers. “Relative performance” is another assumption, which aims to compare the business to performances of previous year, other units and competitors in order to continuously improve the outcome. By using only one IT-system available for everyone within the company, benchmarking and target figures for KPI, Ahlsellenables to control the company without a budget.
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Gustafsson, Jessica, and Gustav Sandkvist. "Konvergensen av externredovisningens och ekonomistyrningens tidsperioder – med fokus på budget." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17033.
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SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder – med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats. Data samlades in genom intervjuer gjorda via telefon och mejl. För att analysera och redovisa resultaten användes well grounded theory. Resultat: Resultaten visade att de flesta företag, med några enstaka undantag, samkörde externredovisningens tidsperiod med budgetens. Anledningen till detta var för att kunna jämföra och hitta avvikelser. Även koncernkrav, lagar och regler låg till grund för denna samkörning. Slutsats: Ett genomgående mönster var att en samkörning av externredovisningens tidsperiod gjordes med budgetens. Orsaken till en samkörning är budgetens behov av att jämföras mot något, vilket innebär en sammanstrålning mellan externredovisningen och budgeten. Resultaten genererade bevis för att externredovisningen dominerar den interna ekonomistyrningen vad gäller dess tidsperioder. Förslag till fortsatt forskning: Förslag till fortsatt forskning är andra fördjupningar inom konvergensen eller andra styrmedel. Vidare är chefers tankesätt, ”mind-set”, kring budgetens planering ytterligare ett förslag eller en fördjupning kring börsnoterade företag. Uppsatsens bidrag: Då detta är ett relativt outforskat ämne har studien bidragit till ny kunskap genom dess empiriska resultat, som även genererat egna observationer. Resultaten bidrar till att skapa förståelse och visa hur externredovisningens tidsperiod kan påverka budgeten och budgetens tidsperiod. Nyckelord: Externredovisning, extern rapportering, ekonomistyrning, budgetering, konvergens, tidsperiodABSTRACT Title: The convergence of the time periods of financial accounting and management accounting – focusing on budget. Level: Final assignment for Bachelor Degree in Business Administration. Author: Jessica Gustafsson and Gustav Sandkvist. Supervisor: Stig Sörling and Tomas Källquist. Date: 2014 - June Background: There has been a long-lasting discussion regarding the relationship between financial accounting and management accounting. Some researchers argue that there is a convergence between these systems. Studies in this area have focused on different depressions. It is through lack of research on the depression focusing on the time periods of these systems that aroused our interest to explore this further. Aim: The purpose of this study is to create an understanding of how the time period of the financial accounting can affect a company’s management accounting and internal control mechanisms, with a focus on budgeting. Method: The study was conducted using a qualitative design with an abductive orientation. Data were collected through interviews made with telephone and email. To analyze and report the results the well grounded theory was used. Result: The results showed that most of the companies, with a few exceptions, used the time period of the financial accounting parallel to the budget. The reason for this was to compare and find deviations. Also claims from the Group, laws and regulations formed the basis for this co-processing. Conclusion: A consistent pattern was that an interconnection of the time period of the financial accounting was made with the budget. The reason for the co-processing is the budget’s need to be compared with something, which means a convergence between financial accounting and the budget. The results generated evidence that the financial accounting dominates the internal management accounting in terms of its time periods. Suggestions for future research: Suggestions for future research is other depressions within the convergence or other steering instruments. Further, managers way of thinking, ”mind-set”, about budget planning is another proposal or a depression within listed companies. Contribution of the thesis: As this is a relatively unexplored topic the study has contributed to new knowledge through its empirical results, which also generated own observations. The results help to create understanding and show how the time period of financial accounting may affect the budget and the budget’s time period. Key words: Financial accounting, external accounting, management accounting, budgeting, convergence, time period
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Malepe, JS. "Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT." Tshwane University of Technology, 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001155.
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This study analysed perceptions on the application of cost accounting in the budgeting process, a
case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to
determine whether recognised costing techniques were being applied, and if so, were those
costing techniques being efficiently and effectively applied. An analysis of the employee
perceptions of the reliability of the currently implemented costing techniques for the preparation
of budget estimates, together with the employees’ perceptions of management’s implementation
and maintenance of the budget estimates, as required by legislation, was also conducted.
The research instruments comprise questionnaires that were distributed to all municipal officials
at CoT who are responsible for budgeting within their municipal department or division, and
semi-structured interviews were conducted with selected officials. Data collected from the
participants were descriptively analysed. This study identified a performance gap between the
potential of the costing techniques nominally being used and the manner in which CoT budget
officials actually apply them. Based on the conclusions drawn from the analysis of the data,
recommendations were made. Some of these recommendations include that officials of the CoT
should improve training on the proper application of currently used costing techniques and that
the CoT should conduct a pilot study aimed at introducing transfer pricing (TP) and standard
costing as their next-generation budget costing techniques. In addition, including decisionmaking
tools, such as cost-volume and profit (CVP) analysis in the costing process can add value
to the budget costing process if applied as a cost-volume and service (CVS) analysis.
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Pendlebury, M. W. "An investigation into the role and nature of management accounting in local government in England and Wales." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379421.
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Allport, Christopher Douglas. "The Influence of Evaluative Reactions to Attribute Frames and Accounting Data on Capital Budgeting Decisions." Diss., Virginia Tech, 2005. http://hdl.handle.net/10919/28153.
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The purpose of this dissertation was to analyze the susceptibility of capital budgeting decisions to bias. Based on the political nature of many of these decisions, attribute framing effects were analyzed in a capital budgeting decision context. Specifically, two independent variables were analyzed: accounting data and attribute frames. This research proposed that attribute framing effects would be conditional on the nature of the accounting data being considered. When the accounting data elicited a positive or negative evaluative reaction, attribute frames were expected to be unobtrusive to capital budgeting decisions. However, when the accounting data was neutral, eliciting an ambiguous evaluative reaction, attribute frames were predicted to bias these decisions. An experiment was conducted that considered the issue across two types of capital budgeting decisions: accept/reject decisions (dichotomous decision) and strategic alliance judgments (monetary allocations). Experimental findings strongly support the predicted relationships. These results suggest that persuasive descriptions are not effective in capital budgeting contexts when accounting data provides a clear picture as to the investmentâ s future success; however, these tactics may be vitally important when accounting information is unclear about the investmentâ s future success.Ph. D.
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Mkasiwa, Tausi Ally. "Accounting changes and budgeting practices in the Tanzanian central government : a theory of struggling for conformance." Thesis, University of Southampton, 2011. https://eprints.soton.ac.uk/210543/.
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This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives for this research: the significance of budgeting in financial management, the sparsity of empirical studies on NPM in developing countries, and a call for an understanding of the local contexts of the country and an evaluation of the reforms themselves. Additionally, the complexity of NPM reforms and the mixed results of previous empirical studies, indicated the need for a more appropriate methodology. The study adopts interpretive research and executes a grounded theory strategy. It develops a substantive grounded theory on budgeting practices and a formal grounded theory on accounting changes in organizations (Glaser and Strauss, 1967; Strauss, 1987). Fieldwork was undertaken in three Tanzanian Ministries. Struggling for conformance is the central phenomenon of the substantive and the formal grounded theory. The substantive grounded theory explained a process through which the Tanzanian Central Government actors were determined to implement budgetary reforms, despite difficulties. Struggling for conformance was illustrated by the establishment of rhetorically applied (rhetorical) rules and regulations, followed by budgeting attempts and games in their implementation, due to the uncertain environment, complex budgeting systems, the donors‟ influence, and cultural and administrative practices. The process of struggling for conformance had positive and negative impacts on budgeting operations and budgeting allocations. The formal grounded theory proposes that organizations adopt and implement accounting changes in order to achieve legitimacy, efficiency and self-interests. Rhetorical rules on accounting changes are established and implemented through accounting attempts and games, which may reveal the coexistence of instrumental and ceremonial aspects of accounting (Covaleski and Dirsmith, 1991), and even fulfill individual, rather than organizational, interests (strategic deterioration). Struggling for conformance is caused by conflicting and enabling power, complex rules, and a fragmented environment. Its consequences reflect the extent of the acquisition of efficiency and legitimacy. This research contributes to the limited amount of empirical accounting research on NPM in developing countries, to grounded theory and interpretive accounting research, and to the expansion of New Institutional Sociology. It further provides a framework of struggling for conformance, which produces possible explanations for the complexities of budgetary and NPM reforms, the adoption and implementation of accounting changes in organizations, and loose coupling.
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Nguyen, Thi Ngoc Lan, and Kanjanapalakun Nanmanas. "Management Accounting and Entrepreneurship in a New Economy Firm : Litium-A single case study." Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-903.
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The importance of entrepreneurship has been widely acknowledged by many scholars, however, there is an argument that entrepreneurship tends to pose a unique dilemma with management accounting – a part of management control in organizations. The purpose of this paper is to find a solution for the apparent conflict between management accounting and entrepreneurship through a single case study of Litium – a new economy firm operating in information technology industry. The study of Litium reveals that a simple and solid management accounting is an effective way in order to keep management accounting in harmony with entrepreneurial spirit. This finding goes in line with the suggestion of loosely coupled management control in new economy firms by Lukka and Granlund (2003).
The paper reviews various relevant literatures so as to build a collected framework about management accounting in new economy firms. The framework then provides a guideline for empirical findings and analysis part. We acknowledged that the studies of Lukka and Granlund (2003), Granlund and Taipaleenmaki (2005), Lovstal (2001) and Morris, Allen, Schindehutte, and Avila (2006) are very useful for studying management accounting in new economy firms where entrepreneurship is highly emphasized. In addition, life-cycle perspective is also valuable to understand thoroughly the practice of management accounting in new economy firms. In accordance with the topic and the purpose of our case study, we recognized that qualitative research method is most suitable. Moreover, the interview – one type of qualitative methods – was chosen as a main tool for colleting data in our study since it can provide the authors with important insights into a situation and use-ful shortcuts to the prior history of the situation
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Hammel, Julie Christine. "A computer program for budgeting intercollegiate athletic scholarships /." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-12172008-063642/.
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Mtayisi, Nobuntu Rebecca. "The efficiency of budgeting for procurement of movable non-current assets in the absence of sound asset management." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/19651.
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Movable non-current assets are physical and mobile assets that a municipality uses to provide services to the community directly or indirectly. Therefore, effective movable non-current asset management is necessary to ensure that these assets provide value to both the municipality and the community. This study seeks to determine whether poor asset management negatively affects capital budgeting for procurement of movable non-current assets. Mbhashe Local Municipality, a Category B municipality in the Eastern Cape Province was selected for the study. A desktop research method was utilised for this study. The analysis of secondary data includes policy documents (such as National Treasury asset management guidelines and Mbhashe budgeting policy), books, journals, internet data, newspapers and research documents in order to determine asset management guidelines and budgeting theories by noteworthy scholars. Auditor General South Africa (AGSA) and State of Local Government Finance reports were also analysed to establish the current practice and impact of the role of the municipal management in its finances as well as budget spending patterns at Mbhashe Local Municipality. The results of the study revealed that Mbhashe Local Municipality’s non-compliance with asset management and budgeting policies and procedures throughout the period of the study negatively affected their capital budgeting decisions. The consequences of instability in leadership and lack of approved movable non-current asset management policy resulted in partial asset information, incorrect recording and accounting systems for assets and unauthorised disposal of strategic movable non-current assets. Although, an approved budget policy existed at Mbhashe Local Municipality, the budgetary information was unrealistic because of negligence such as: lack of public participation, consultation and alignment of the Integrated Development Plan (IDP) with the municipality’s objectives. This resulted in habitual under-spending of capital assets compared to the capital budget throughout the period of the study.
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Tavares, Jeffrey Louis. "Lessons learned from the 14-year systems development of the Marine Corps' Standard Accounting, Budgeting and Reporting System (SABRS)." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA281641.
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Thesis (M.S. in Information Technology Management) Naval Postgraduate School, March 1994.Thesis advisor(s): James C. Emery, Nancy C. Roberts. "March 1994." Includes bibliographical references. Also available online.
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Lejdeby, Robin, and Gustav Ewerklou. "Ekonomistyrning i svenska skivbolag : en kvalitativ studie om hur svenska skivbolags ekonomistyrning karaktäriseras utifrån ett traditionellt och modernt perspektiv." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98325.
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Bakgrund och problem: Det har riktats kritik mot den traditionella ekonomistyrningen vilket har gjort att moderna styrmetoder och verktyg växt fram för att komplettera ekonomistyrningen. De faktorer som tvingat fram den moderna styrningen går även att se i musikbranschen. Detta, tillsammans med att ekonomistyrning i musikbranschen generellt sett är outforskat, gör att det blir intressant att undersöka hur skivbolag i musikbranschen använder sig av en traditionell ekonomistyrning eller modern verksamhetsstyrning. Syfte: Syftet med denna uppsats är att genom att undersöka två skivbolags ekonomistyrning kartlägga hur ekonomistyrningen karaktäriseras utifrån traditionell ekonomistyrning och modern verksamhetsstyrning. Metod: Metoden som använts vid denna studie är kvalitativ. Vi har genom fallstudier hos två skivbolag undersökt och skapat oss en förståelse av ekonomistyrningen i bolagen med hjälp av semi-strukturerade intervjuer och kompletterande frågor via mail. Slutsats: Det går att se att skivbolagen övergått delvis till en modern verksamhetsstyrning men att det alltså finns en blandning mellan användandet av traditionella och moderna styrmetoder och verktyg.Background and problem: Criticism has been raised towards the traditional management control which pushed forward modern management methods and tools to complement management accounting. The factors that pushed out this modern management control are possible to see in the music industry aswell. This, together with the fact that management control in the music industry has a research gap, makes it interesting to examine how record labels in the swedish music industry are using traditional or modern management control. Purpose: The purpose of this thesis is to through the examination of two record labels create an understanding of how the management control is characterized through traditional or modern management control. Method: The method used in this study is qualitative. We have through a multiple-case study at two record labels examined and created an understanding of the management control in the companies with the help of semi-structured interviews and complementary questions through mail. Conclusion: It is possible to see that the record labels has partly moved to modern management control but also that you can see a mix between the usage of traditional and modern control methods and tools.
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Kefasi, Endsen. "Management accounting practices and the performance of manufacturing small and medium enterprises in Cape Town." Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3031.
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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019Small and Medium Enterprises (SMEs) in South Africa play a pivotal role in the economy. However, sustainability and operational problems are hindering these business entities, and researchers continue to report extremely high rates of business failure. Arguably, not making adequate use of management accounting practices (MAPs) could be a contributory factor to this status quo. These MAPs are a set of established accounting tools and techniques that have been developed through practice to provide timeous, accurate and relevant information for decision making in a firm. In this regard, MAPs can be used to aid operational efficiency and improve the overall performance of the business. This study sought to determine the extent of MAPs utilisation and the relationship with perceived organisational performance in manufacturing SMEs located in Cape Town. A quantitative approach was adopted using a structured questionnaire to collect data. Through a stratified random sampling technique using sub-industries in the manufacturing sector as the basis for stratification, a total of 104 usable responses were obtained. This data was analysed using the statistical package for social sciences (SPSS). The results showed that the mostly utilised MAPs were costing, budgeting and performance measurement techniques. Decision support systems were used to a lower extent, and strategic management accounting techniques were rarely used. The intensity in competition and rising costs of productions were cited as the most influential factors in the adoption of MAPs. These results implied that manufacturing SMEs relied on basic MAPs and did not fully utilise the more sophisticated ones. Using the Spearman’s rank of the correlation coefficient, the associative relationship between MAPs utilisation and perceived organisational performance was tested. Results showed a moderate positive significant relationship between costing, budgeting and performance measurement techniques utilisation and increasing operating profits. A weaker positive significant relationship was found between decision making support, strategic management accounting techniques and increasing operational profits. These results implied that there was a positive relationship between MAPs utilisation and perceived organisational performance represented by operational profits. This study extends the current knowledge of MAPs utilisation and performance links in SMEs particularly in developing economies. Also, this research is vital to SME owners in considering adoption of MAPs, and it is recommended that they take the initiative to explore these tools. Furthermore, the Department of Small Business Development (DSBD) can incorporate strategic MAPs in their training materials. Lastly, accounting advisory firms need to expand their services rendered to the SMEs to include the utilisation of relevant MAPs.
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Stagnol, Lauren. "Accounting for risk in the design of fixed-income benchmarks." Thesis, Paris 10, 2017. http://www.theses.fr/2017PA100056.
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L’objectif de cette thèse est de proposer des schémas de pondérations alternatives visant à prendre en compte le risque dans la construction d’indices obligataires. Nous partons du constat suivant : les indices obligataires qui existent sur le marché sont pondérés en fonction de la capitalisation des émetteurs. L’implication n’est pas négligeable, dans la mesure où utiliser cette approche implique de sur-pondérer les entités les plus endettées. Sur cette base, nous proposons dans le premier chapitre de pondérer les entreprises au sein de l’indice en fonction de leur solvabilité. Dans le deuxième chapitre, toujours sur l’univers des obligations d’entreprises, nous appliquons le principe du risque en parité. Plus précisément, les secteurs sont pondérés de façon inversement proportionnelle à une mesure du risque de crédit innovante : la Duration Times Spread. Enfin, le dernier chapitre s’intéresse à l’application de cette même technique du risque en parité, mais cette fois-ci à l’univers des obligations souveraines. Nous nous engageons dans la modélisation d’une structure de taux à terme, permettant de mesurer le risque de taux d’intérêt dans un contexte global. Plus généralement, nous démontrons que ces pondérations alternatives, qui intègrent une notion de risque (crédit ou taux) et s’éloignent ainsi du pur aspect “niveau d’endettement”, fournissent une nouvelle grille de lecture pour la compréhension de la dynamique des marchés obligataires ainsi que des améliorations significatives dans le profil rendement-risqueIn this thesis, we are keen to explore alternative weighting schemes that account for risk in the fixed-income indexing market. We start with the following observation: bond indexes that exist on the market are generally cap-weighted. The implication is not trivial: when holding such index, an investor is exposed to the most indebted issuers. From that standpoint, in the first chapter we make the proposal to consider an issuer’s creditworthiness as a weighting metric. Then in the second chapter, still working on the corporate bond market, we decide to turn to risk-parity indexing. More precisely, sectors are weighted inversely proportional to an innovative credit risk measure. Finally, the third chapter is devoted to the transposition of such risk-based philosophy to the sovereign bond universe. Particularly, we examine term structure modeling to appraise interest rate risk in a global framework. On a more general note, we show that these alternative indexing schemes - that do not emanate from pure indebtedness, but that are rather based on more sensible definitions of risk (credit or interest rate) provide a new reading grid for understanding bond market’s dynamics as well as appealing improvements in the indexes’ risk-return profile
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Silvola, H. (Hanna). "Management accounting and control systems used by R&D intensive firms in different organizational life-cycle stages." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514283765.
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Abstract
This dissertation investigates the use of management accounting and control systems in R&D intensive firms in different organizational life-cycle stages. The thesis consists of four essays focusing on two categories of management accounting and control systems: capital budgeting decisions and management control systems. First, we investigate the evaluation and financing of investment projects in R&D intensive firms. Second, we moreover investigate how R&D intensive firms themselves use management control systems and how investors control their investments in R&D intensive target firms. The survey method within a contingency framework is used in the first three essays while the last essay represents the case study method. However, the dissertation as a whole is based on two main contexts, i.e. the organizational life-cycle and the field of high technology.
The results indicate that more sophisticated capital budgeting methods are used in large-sized R&D intensive firms while small-sized firms are not so likely to use these methods. The results indicate that firms understand the nature of R&D investment on the level of strategic management, because they have adopted strategic management tools in order to achieve better financial performance. We conclude that high R&D intensity plays an important role in management accounting, suggesting that large-sized high R&D intensity firms take note of special characteristics of R&D investments when taking strategic capital budgeting decisions. The comparison of the growth and revival stages extends the earlier life-cycle literature indicating that the information produced by management accounting and control systems is at least as important in the revival firm as it is during the first growth stage.
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Dehlbom, Frida, and Emelie Sundström. "Ekonomistyrningens formella styrmedel : Användandet av formella styrmedel i små och medelstora företag." Thesis, Högskolan Dalarna, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:du-34388.
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Syfte Syftet med denna studie är att skapa en djupare förståelse för ekonomistyrning hos små och medelstora företag genom att undersöka hur och varför de arbetar med ekonomistyrningens formella styrmedel. Metod Studien har sin utgångspunkt i teori och använder en kvalitativ metod där data samlats genom semistrukturerade intervjuer med åtta olika företag. Vid val av informanter genomfördes ett strategiskt urval. En förklaring av studiens olika steg presenteras för att tydliggöra hur arbetet sett ut praktiskt. Slutsats Studien visar att formella styrmedel används inom SMF, men att utformningen av praktiska arbetet kan variera. Vad för typ av verksamhets som bedrivs har en stor inverkan på hur arbetet ser ut. Kontroll och uppföljning lyfts fram som huvudsakliga syften med styrningen.Purpose The purpose of this study is to create a deeper understanding of management accounting in small and medium-sized enterprises by examining how and why they use the formal control systems of management accounting. Method The study has its base in theory and uses a qualitive method where data is collected through semi-structured interviews. A strategic selection was used when choosing the informants for the study. All steps are explained and presented to clarify how the study was conducted. Conclusion The study shows that formal control systems are used by SME, but how they are applied can variegate. The kind of business has a big impact on how the formal control systems are being used. Control and follow-up are presented as the main reasons for management accounting.
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Pokorná, Jitka. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442963.
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The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Hlubučková, Denisa. "Plnění rozpočtu organizační složky státu v konkrétních podmínkách Ministerstva obrany ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-113920.
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Annotation this thesis is about the planning, financing, accounting the economy within the CZech Republic Ministry of Defence. The thesis will describe the budget processing, the redistribution of these expenditures, the allocation of the funds within the ministry and drawing finances, as well as the budget of Ministry of Defence from the year 2011. Further I will focus on the reformation of the public finances. In this part I will also be mentioning the regulation and accounting for the workplaces. This thesis analyses the terms of the financial statement of 2011.
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Vaníková, Lucie. "Vliv organizační struktury na ekonomickou strukturu podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360474.
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The goal of the diploma thesis is to analyse the influence of an organizational structure on an economic structure of an organization. The theoretical part summarises basic features of responsibility accounting and tries to find out whether the economic structure is determined only by the organizational structure or by more features. The case of a change of the particular company´s organizational structure proves the influence of the organizational structure on the economic structure in practical part.
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Michálek, David. "Rozpočty vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-433185.
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Diplomová práce je zaměřena na oblast rozpočtů ve firmě DATEV.cz s.r.o. V teoretické části práce je rozebrán koncept rozpočetnictví a následně je zařazen do současných teoretických rámců. Analýza problému a současné situace popisuje současný stav finančního plánování ve firmě a analyzuje firmu z pohledu manažerského účetnictví. V kapitole návrhů a přínosů řešení je navržen dlouhodobý finanční rozpočet firmy včetně investičního projektu. Cílem práce je zlepšit rozpočetnictví ve firmě na základě analýzy současné situace s přihlédnutím k současné finanční krizi.
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Třeboňáková, Iva. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9182.
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Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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Leger, John Michael, and Janne Dunham Taylor. "Financial Management for Nurse Managers: Merging the Heart with the Dollar." Digital Commons @ East Tennessee State University, 2017. https://www.amzn.com/1284127257.
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Financial Management for Nurse Managers: Merging the Heart with the Dollar, Fourth Edition is a unique text that addresses the financial management issues faced by nurse leaders in a variety of settings, including hospitals, ambulatory/outpatient clinics, long-term care facilities, and home care. With an evidence-based and practical approach, it covers a wide-range of financial information, including healthcare finance, economics, budgeting, reimbursements, accounting, and financial strategies. Completely updated and revised, the Fourth Edition features a new, streamlined structure that concentrates on core financial management topics while condensing supplemental material. As a result, the text is organized into three parts: * Healthcare, the Economy, and Value-Based Purchasing * Budget Principles * Financial Strategies and Accounting Issues The Fourth Edition also focuses on bringing financial concepts to life for students with real-life applications in nursing practice. For instructors, it offers invaluable resources, such as staffing and budgeting practice activities.Completely updated and revised, the Fourth Edition features a new, streamlined structure that concentrates on core financial management topics while condensing supplemental material. As a result, the text is organized into three parts: Healthcare, the Economy, and Value-Based Purchasing Budget Principles Financial Strategies and Accounting Issues
The Fourth Edition also focuses on bringing financial concepts to life for students with real-life applications in nursing practice. For instructors, it offers invaluable resources, such as staffing and budgeting practice activities. Applicable Courses
Nursing: Financial Management, Finance, Budgeting, and Financehttps://dc.etsu.edu/etsu_books/1139/thumbnail.jpg
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Rubáš, Jan. "Řešení controllingových úloh na platformě CPM." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85259.
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This work deals with the principles and methods of executing common managerial accounting tasks using Corporate Performance Management tools and technologies. The aim of the work is to analyze different practices, compare them and assess them against non-CPM solutions, especially ERP and spreadsheet solutions. The selection of tasks is based on a survey conducted among Czech companies and includes planning, budgeting, cost allocations and variance analysis. Conclusions are derived from the managerial accounting theory, fundamental works of Business Intelligence and personal experience gained through twelve CPM implementation projects. The conclusions are mostly platform-independent since functionality of several diverse CPM products is taken into account. The work highlights not only advantages but also restrictions of CPM tools and technologies. Many of the conclusions can be directly applied in practice. Work may be beneficial especially for business consultants and for companies considering the implementation of CPM.
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Ziemerink, Johanna Elizabeth Emmarentia. "Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink." Thesis, North-West University, 2008. http://hdl.handle.net/10394/2340.
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For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises
(SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise.Thesis (Ph.D. (Business and Management Accounting))--North-West University, Vaal Triangle Campus, 2009.
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Fu, Xiao. "The influences of budgetary system in a selection of large Chinese companies in the industry of electronic household appliances." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3644/.
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Budgetary control has been used and researched for years by both Western academics and practitioners. In China, it is re-emerging as a tool to implement management control, but might be used in different ways both in terms of understanding and operation. The research objective of this thesis is to examine the applicability of Western theories of change in management accounting in the context of budgeting in Chinese corporations. Challenges can exist because of the differences between Western assumptions and Chinese reality. The current thesis focuses on difficulties Chinese companies encounter in practical and deeper ideological ways: firstly, Western market-based ideology conflicts with an ideology which has been shaped by central-planning for decades; secondly, difficulties stem from the different cultural context of China which emphasizes hierarchical politeness, kinship ties, trust based on personal relationships, collectivism and social harmony, diligence and individual modesty, and less developed modern legal regulatory systems – these all contribute to China’s own way of doing things. This thesis also focuses on the transition process in China. Based on the assumption that budgetary changes do not happen in isolation from other management accounting changes, this thesis discusses these changes which synchronically took place while the case-study companies were implementing budgetary systems. This thesis adopts a longitudinal and in-depth qualitative case study research design, after adjustments made during the learning experience of the pilot study. It takes an interpretive and constructive philosophical underpinning, which allows the researcher to observe and understand the process of change, as well as the differences between Chinese practices and Western theories. Findings show that certain Western management accounting theories of change and Western theories of budgeting work in the case study Chinese corporations. Management accounting theories using an interpretive approach (for example, Berry et al., 1985; Scapens and Roberts, 1993; Ahrens and Chapman, 2002) lead the researcher to interpret management accounting practices from the practitioner’s points of view, and they have provided a range of terms to explain success or failure of management accounting changes. This approach together with Scapens et al.’s Institutional theory approach in management accounting have been found especially useful, in explaining the differences between Chinese vs. Western context. Furthermore, the contingency theory approach in management accounting gives a ‘platform’ which allows the researcher to assess a wide range of possible factors and their relationships with budgetary systems in studied companies. This approach is found useful in this thesis to present changes in other management accounting perspectives. Last but not least, this thesis finds existing Western literature in technical perspective of budgetary objectives, budgetary evaluation and participation, and budgetary effectiveness useful in a different context of China. By describing the change management process, an aspect which is not addressed frequently in the research literature, this thesis argues that to sufficiently understand Chinese companies’ budgetary changes, one also needs to understand unique cultural, social-economical and religious circumstances, and to adjust literature and methodology to adapt to these circumstances. This thesis provides an empirical experience concerning these issues. This thesis contributes to the understanding of management accounting change in China, and the tension which exists when Chinese companies are moving into Western management accounting practices.
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Zadinová, Olga. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75789.
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Success of a company is obviously influanced by superior desicion making of its management. No matter of size, bussiness, locality, all companies face this fact. In order to be able to utilize all information flowing into, within, out of a company, a manager needs help. The solution could be to build controlling system. The main aim of the thesis is comparison of principles applied in companies and theoretical controlling. Business differences are taken into account. The thesis is divided in two main parts, which lead to fulfilment of the main goal. First part prepares information base for analytic research. It includes description of historical development, controlling tools and tasks. The second part comprises research methods and the most important part of the thesis, which is focused on revealing of aplied controlling within analyzed companies.
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Stehlík, Martin. "Návrh ekonomického informačního systému." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222479.
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The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.
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Matějková, Jana. "Manažerské účetnictví jako nástroj řízení nákladů ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225952.
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The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.
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Azevedo, Ricardo Rocha de. "Imprecisão na estimação orçamentária dos municípios brasileiros." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17032014-110156/.
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A pesquisa analisou o grau de imprecisão orçamentária dos municípios brasileiros, e sugeriu fatores que estariam associados à imprecisão. A importância da análise da precisão do orçamento é reconhecida por organismos internacionais como o Banco Mundial e OCDE, que têm desenvolvido mecanismos de acompanhamento da qualidade do orçamento público. O orçamento público é o instrumento de estimação e alocação de recursos em ações que foram priorizadas pelos agentes da administração pública para concretizar sua plataforma de governo proposta na campanha. Assim, o orçamento sinaliza aos cidadãos as políticas públicas propostas na campanha, assim como as ações específicas que que serão futuramente executadas. Além disso, o orçamento fornece importantes informações sobre o nível de endividamento e a proporção de investimentos do município. A imprecisão na estimação de receitas e despesas no orçamento distorce a alocação planejada colocando em risco a execução do plano, e também reduz a capacidade do próprio governo em planejar as suas ações. A falta de incentivos para buscar a precisão, dada a baixa cobrança pelos órgãos de controle externo e pelos mecanismos de controle social, pode levar a erros e à baixa atenção ao processo orçamentário nos municípios. A literatura anterior têm concentrado esforços em estudar a transparência, a participação popular e técnicas de previsão das receitas, mas pouco tem tratado o processo de alocação de recursos. Os resultados da pesquisa mostram que (i) o controle legislativo tem alguma associação com a diminuição da imprecisão do orçamento em municípios nos quais o Prefeito não tem a maioria da Câmara; (ii) o controle externo não possui relação com a imprecisão.The research examined the degree of budget inaccuracy of Brazilian municipalities, and suggested factors associated to vagueness. The importance of analyzing the budget accuracy is recognized by international bodies such as the World Bank and OECD, who have developed mechanisms to monitor the quality of the public budget. The public budget is the instrument of estimation and resource allocation in stocks that have been prioritized by the agents of public administration to implement their platform of government proposed in the campaign. Thus, the budget signals to citizens the public policies proposed in the campaign, as well as the specific actions that will be implemented in the future. In addition, the budget provides important information about the level of debt and the proportion of investments of the municipality. The imprecision in estimating revenues and expenses in the budget distorts the allocation planned endangering the implementation of the plan, and also reduces the government\'s ability to plan their own actions. The lack of incentives to seek accuracy, given the low charge by external control bodies and the mechanisms of social control, can lead to errors and low attention to the budgetary process in the municipalities. The previous literature has focused efforts on studying transparency, popular participation and revenue forecasting techniques, but little has handled the process of resource allocation. The survey results show that (i) the legislative control has some association with the decrease in the budget inaccuracy in municipalities where the mayor does not have the majority of the Board; (ii) external control has no relationship with the inaccuracy.
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Wiklander, Fanny, and Emma Roos. "I vilken utsträckning används ekonomistyrning? : en studie av fyra företag." Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4772.
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ABSTRACT
Titel: I vilken utsträckning används ekonomistyrning i praktiken?
- En studie av fyra företag
Nivå: C-uppsats i ämnet företagsekonomi (15 hp)
Författare: Emma Roos och Fanny Wiklander
Handledare: Mats Ryding
Datum: 2009-05
Syfte: Syftet med denna uppsats är att få en inblick i hur verkliga företag arbetar med ekonomisk styrning mot bakgrund av vår teoristudie och det vi lärt oss i vår utbildning. Vi har intervjuat fyra företag inom olika branscher för att ta reda på i vilken utsträckning de använder sig av ekonomisk redovisning. Vi har också undersökt om dessa företag använder affärssystem och vilken betydelse dessa har, samt om de påverkats av finanskrisen och därför blivit mer noggranna och försiktiga när de ska ta ekonomiska beslut.
Metod: Vi har använt oss av den kvalitativa metoden i denna uppsats. I den kvalitativa metoden finns det en fysisk närhet till det forskningsobjekt man studerar då man helst ska möta respondenten ansikte mot ansikte. Detta passar oss bra då vi har haft personliga intervjuer med samtliga respondenter. Vi har även använt oss av en fallstudie. Denna undersökningsmetod innebär att man undersöker "en liten del av ett stort förlopp och med hjälp av fallet beskriver man verkligheten och säger att fallet i fråga får representera verkligheten". Dock har vi varit försiktig i vår analys och inte dragit allt för generella och breda slutsatser, eftersom vi endast baserar vår studie på fyra företag.
Resultat & slutsats: Det har varit intressant att se hur verkliga företag arbetar med ekonomistyrning. Majoriteten av företagen använder sig i relativt stor utsträckning av ekonomiska hjälpmedel, även om det varierar mellan vilka sorts verktyg som prioriteras. Framförallt ser vi att affärssystemen är ett viktigt hjälpmedel i företagen. Finess är undantaget i denna studie, de använder sig i väldigt lite utsträckning av intern redovisning och har inget ekonomisystem, men har ändå en väl fungerande verksamhet.
Förslag till fortsattforskning: Vi tycker att det skulle vara intressant att utgå från ett liknande ämne, men istället jämföra företag inom samma bransch. På detta sätt skulle man kunna dra mer generella slutsatser om just den branschen och eventuellt också se om vissa styrmedel är mer effektiva än andra. Ett annat alternativ är att man, för att få en ordentlig överblick i hur företag arbetar, också tittar på vilka organisatoriska och marknadsföringsmässiga styrmedel företag använder sig av.
Uppsatsens bidrag: Uppsatsen har bidragit till en ökad förståelse för hur faktiska företag använder ekonomiska verktyg för att styra sin verksamhet.
Nyckelord: Ekonomistyrning, intern redovisning, budgetering, kalkylering, nyckeltal
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Дегтярев, М. С., and M. S. Degtyarev. "Развитие методики позаказного бюджетирования на предприятиях оборонно-промышленного комплекса : магистерская диссертация." Master's thesis, б. и, 2021. http://hdl.handle.net/10995/98213.
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Сегодня развернут процесс масштабной реструктуризации оборонной промышленности. Чтобы выстоять в конкурентной борьбе, предприятия оборонно-промышленного комплекса (далее - ОПК) должны включиться в процесс интенсивного развития, который заключается в широком использовании инновационного потенциала, активизации инновационной деятельности и усилении доминанты конкурентных преимуществ. Именно эти предприятия обладают способностью создавать и воспринимать новшества. Создание интегрированных структур является основным направлением организационно-институционального реформирования ОПК и направлено на повышение эффективности и обеспечение устойчивости деятельности предприятий комплекса. Работа содержит следующие положения научной новизны:
- предложена усовершенствованная организационная структура предприятия ОПК с внедренной системой позаказной организацией деятельности, позволяющая сформировать реестр центров финансовой ответственности, адаптированных к отраслевой специфике деятельности предприятий ОПК;
- разработана схема формирования сводного бюджета предприятия ОПК с позаказной организацией управления, призванная обеспечить получение более точных прогнозных данных.Today, the process of large-scale restructuring of the defense industry has been launched. In order to withstand the competition, enterprises of the military-industrial complex (hereinafter referred to as the defense industry complex) must join the process of intensive development, which consists in the wide use of innovative potential, activation of innovation and strengthening the dominant of competitive advantages. It is these businesses that have the ability to create and embrace innovation. The creation of integrated structures is the main direction of the organizational and institutional reform of the defense industry complex and is aimed at increasing the efficiency and ensuring the sustainability of the activities of the enterprises of the complex. The work contains the following provisions of scientific novelty: - an improved organizational structure of a defense-industrial complex enterprise with an implemented system of order-based organization of activities is proposed, which makes it possible to form a register of financial responsibility centers adapted to the industry specifics of the activities of defense enterprises; - a scheme for the formation of a consolidated budget for a defense industry enterprise with a custom-made management organization has been developed, designed to provide more accurate forecast data.
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Malínková, Lenka. "Studie nákladů na dopravu v distribuční firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221472.
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The master´s thesis deal with transportation costs occurred in distribution company. It analyses both the evidence and monitoring of the particular costs, and also the range and efficiency of the spent costs. The outcome of my thesis is proposal of the evidence and the methodics for costs´ evaluation during the physical distribution.
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Milebe, Vaz Christian. "La nouvelle gouvernance financière publique dans les organisations du système des Nations Unies." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D079.
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Cette thèse sur la nouvelle gouvernance financière publique dans le système des Nations Unies se présente en deux parties : première partie - La mise en œuvre de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies ; et deuxième partie - Le renforcement de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies. Pour notre étude, nous avons appliqué aux organisations du système des Nations Unies les éléments pertinents du cadre de référence établi par certains organes subsidiaires pour la nouvelle gouvernance financière publique, en particulier ceux qui se rapportent au cycle allant de la planification à l'établissement des rapports, dont il est question plus en détail dans les deux parties de la thèse. Ce cadre de référence vaut pour la nouvelle gouvernance financière publique dans son ensemble. Or. pour certaines activités spéciales, seule la budgétisation axée sur les résultats est pratiquée. Certains éléments du cadre de référence ne s'appliquent donc pas dans le contexte de la présente thèse, cependant d'autres aspects jugés importants pour toute démarche de la nouvelle gouvernance financière publique sont pris en compteThis thesis on the new public financial governance in the United Nations system has two parts : first part - the implementation of the new public financial governance in organizations of the United Nations system ; and second part - the strengthening of the new public financial governance in organizations of the United Nations system. For our study, we applied the relevant elements of the terms of reference established by certain subsidiary bodies for new public financial governance in organizations of the United Nations system, in particular those that relate to the cycle from planning to establish reports being discussed more in detail in the two parts of the thesis. This framework applies to the new public financial governance as a whole. However, for some special activities, only the results-based budgeting is practiced. Some elements of the terms of reference do not therefore apply in the context of the present thesis, however, other aspects considered important for any new public financial governance process are taken into account
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Chen, Yu–Chieh, and 陳宥傑. "The Effect of Budgeting and Managerial Accounting Knowledge on Escalation of Commitment." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/57238429809396172498.
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碩士雲林科技大學
會計系研究所
99
Tan and Yates(2002) considered that financial budgets still have the influence to the investment decision. the study examine the subjects who have managerial accounting knowledge face the pressure to make additional investments that overspending the budget, whether they can promote the cognition diligently and rule out the non–relevant information to improve decision-making performance. The results show that none of the three variables, managerial accounting knowledge, percentage of sunk cost and percentage of project completion, has significant effects on escalation of commitment. In addition, the escalation of commitment can be improved effectively if the total investment exceeds the budget limit, no matter the subjects have managerial accounting knowledge or not. The study also confirms that the subjects can enhance their attention to reduce their decision-making bias by it, and they will ponder carefully over the project and make the judgment again.
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Lin, Yuehchin, and 林月琴. "An Application of Technology Acceptance Model to Government Budgeting and Accounting System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/70114195026929062005.
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碩士國立屏東教育大學
教育行政研究所
101
With the rapid development of information technology (IT), governments made a large investment in IT implements to encourage business automation and administrative effectiveness. Technology Acceptance Model 3 developed by Venkatesh & Bala in 2008 is more powerful in explaining and forecasting the behavior of technology acceptance. The purpose of this study is to investigate the application of Technology Acceptance Model 3 to Government Budgeting and Accounting System and to examine the related constructs on social influence, cognitive instrument, anchoring and adjustment, and technology acceptance model. This study uses questionnaire survey method to collect deta and selects 322 judiciary accounting staff as respondents. The statistical analysis methods include descriptive statistic analysis, t-test, confirmatory factor analysis, and structural equation model. Data is analyed by using SPSS and AMOS softwares. The results are as follows, the subjective norm has a positive effect on behavioral intention; both job relevance and result demonstrability have positive effects on perceived usefulness; computer self-efficacy, perception of external control and computer enjoyment have positive effects on perceived ease of use; perceived ease of use has a positive effect on perceived usefulness; both perceived usefulness and perceived ease of use have positive effects on behavioral intention; behavioral intention has a positive effect on use. Finally, this study provides suggestions about the acceptance of information system in order to maximize effective utilization of the system.