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Journal articles on the topic 'Budget variances'

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Published: 5 June 2025

Last updated: 1 August 2025

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1

Patrisya Putri Utami, Amira Dwi Aryani, Nur Aini Putri Daryanti, Siti Hindun, and Azahra Elsa Mayori. "Analisis Faktor Pemicu Selisih Anggaran dengan Pendapatan Direktorat Jendral Hortikultura." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 4, no. 1 (2024): 209–18. https://doi.org/10.30640/inisiatif.v4i1.3493.

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This study aims to analyze the implementation of the budget and the factors triggering the budget variance in the Directorate General of Horticulture, Ministry of Agriculture of the Republic of Indonesia. Inaccuracies in budget planning and management can lead to deficits that affect operations and the success of programs. This research uses secondary data in the form of budget realization reports from 2020, with descriptive analysis methods to illustrate the variance between the budget and revenue. The results show that fluctuations in commodity prices, policy changes, and inaccuracies in bud

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Crawford, Dean, and Eleanor G. Henry. "Budgeting and Performance Evaluation at the Berkshire Toy Company." Issues in Accounting Education 15, no. 2 (2000): 283–309. http://dx.doi.org/10.2308/iace.2000.15.2.283.

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This case provides an opportunity to study budgets, budget variances, and performance evaluation at several levels. As a purely mechanical problem, the case asks for calculations of various price, efficiency, spending, and volume variances from a set of budgets and actual results. The case is also an interpretive exercise. After the variances have been computed, the next step is to develop plausible conjectures about their likely causes. Finally, it is a case about performance evaluation and responsibility accounting. The company has an incentive plan, based on the budget variances, that needs

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Kuźmiński, Łukasz, Zdzisław Kes, Veselin Draskovic, et al. "Modelling of the Risk of Budget Variances of Cost Energy Consumption Using Probabilistic Quantification." Energies 16, no. 5 (2023): 2477. http://dx.doi.org/10.3390/en16052477.

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Budgets in organisational units are considered to be traditional management support tools. On the other hand, budgetary control is the essence of control measures, allowing for the increase in the efficiency of an enterprise through appropriate allocation of resources. The methodology used in the analysis of budget variances (obtained as a result of applying budgetary control) undoubtedly influences the management efficiency of almost every organizational unit. The authors indicate a research gap of methodological and application nature in the area of risk measurement in the analysis of budget

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Родина, Юлия Михайловна. "МОНИТОРИНГ ИСПОЛНЕНИЯ БЮДЖЕТА ОРГАНИЗАЦИИ РОСБАНК.СТРАХОВАНИЕ". Humanitarian and Socio-economic Sciences Journal ISSN 2733-0931 (april 30, 2022)/ Chief Editor V. Klevtcov /open European Academy of Public Sciences : Tallinn, Estonia, 2022, № 1(18) (19 червня 2022): 65–70. https://doi.org/10.5281/zenodo.6666992.

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В данной статье рассматриваются основные различия между мониторингом бюджета и управлением бюджета, процессы бюджетного контроля в компании Росбанк.Страхование, которые включают в себя установление фактического положения компании, сравнение фактических показателей с бюджетом, расчет отклонений, установление причин расхождений, а также принятие мер по их корректировке. В статье проанализированы вышеперечисленные этапы, приведены примеры расхождений между бюджетами и фактическими показателями, а также сделаны выводы о эффективности данной системы бюджетного контроля. This article discusses the m

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Utami, Budi, and Eny Setyariningsih. "Analisis Varians Untuk Mengukur Efisiensi dan Efektifitas Anggaran Perusahaan PG Gempolkrep Tahun 2014 – 2015." PRIVE: Jurnal Riset Akuntansi dan Keuangan 3, no. 2 (2020): 45–58. http://dx.doi.org/10.36815/prive.v3i2.830.

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The budget functions as an aspect of planning and supervision in the company's operational activities. The budget must be able to adjust the plans made for various parts of the company, so that one activity plan will be in harmony with another. Efficiency is the relationship between goods and services produced by an activity and the resources used. An activity is said to be efficient if it is able to produce certain outputs with the lowest possible input or with certain inputs it is able to produce the maximum output (spending well). Meanwhile, effectiveness is the relationship between the out

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Pangaribuan, Bintang Krisdayanti, Victorina Z. Tirayoh, and Syermi S. E. Mintalangi. "Analisis varians biaya dalam mengukur efektivitas pengendalian biaya operasional pada Usaha Fellow Coffee Manado." Manajemen Bisnis dan Keuangan Korporat 2, no. 2 (2024): 316–26. http://dx.doi.org/10.58784/mbkk.233.

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Cost variance is the difference between budgeted costs and actual costs incurred. Operating costs are the expenses incurred by an organization to carry out its activities. When variances occur, controlling the costs associated with these variances is very important for the sustainability of business operations. Fellow Coffee Manado, as the object of research, is a cafe that sells coffee and non-coffee beverages as well as heavy meals. The purpose of this research is to measure the effectiveness of operational cost control at Fellow Coffee Manado using cost variance analysis. The research metho

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Mailhot, Claire B., Jane L. Binger, and Linda Garratt Slezak. "Managing Operating Room Budget Variances." JONA: The Journal of Nursing Administration 20, no. 5 (1990): 19???26. http://dx.doi.org/10.1097/00005110-199005000-00007.

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Lee, Tanya M., and Elizabeth Plummer. "Budget Adjustments in Response to Spending Variances: Evidence of Ratcheting of Local Government Expenditures." Journal of Management Accounting Research 19, no. 1 (2007): 137–67. http://dx.doi.org/10.2308/jmar.2007.19.1.137.

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This paper examines the degree to which government administrators incorporate prior year spending variances into current year budgets. Government administrators have incentives to increase their budgets, and constraints on government spending are weaker than those found in the private sector. Therefore, we expect budget increases associated with prior year government overspending (actual exceeds budget) to be larger than decreases associated with underspending of the same amount. This differential response is called ratcheting. We examine budgets for 1,034 Texas school districts (1995 through

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Kurniawan, Arief, and Fefri Indra Arza. "Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (2019): 1275–92. http://dx.doi.org/10.24036/jea.v1i3.142.

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The objective of this study is to determine the effect of fiscal stress, budget variances, and rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local government in West Sumatera. The sample of this study using the 19 districts/cities in West Sumatera period of 2013-2017. Sampling was done by using total sampling method. The type of data used is secondary data obtained from local regulation data on rebudgeting in revenue and expenditure (P-APBD), then data in local government financial report (LKPD). The analytical method used is panel regression analysis mode

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Ettredge, Michael L., Jean C. Bedard, and Karla M. Johnstone. "Empirical Tests of Audit Budget Dynamics." Behavioral Research in Accounting 20, no. 2 (2008): 1–18. http://dx.doi.org/10.2308/bria.2008.20.2.1.

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Previous research in nonaudit contexts suggests that managers design budgets based on prior performance relative to budget targets, and that this “ratcheting” response can be asymmetrical (i.e., greater increase in target following good performance than the decrease in target following correspondingly bad performance). This implies a dynamic view of budgeting, in which the budget is an endogenous feature of the business environment, a perspective that is rare in the auditing literature. We hypothesize and find asymmetric budget ratcheting by audit firm supervisors in a sample of audit engageme

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Callahan, Carolyn M., and Tammy R. Waymire. "The GASB No. 34 Impact of Budget-to-Actual Variances on Bond Ratings: Evidence from U.S. Cities." Journal of Governmental & Nonprofit Accounting 4, no. 1 (2014): 32–52. http://dx.doi.org/10.2308/ogna-51001.

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ABSTRACT We investigate the managerial incentives and debt cost effects associated with budget-to-actual variance disclosures required by the GASB No. 34 reporting model. Empirically, we document associations between variances and municipal bond ratings in a sample of large U.S. cities over the period 2003–2006. We find a disproportionate share of favorable variances for revenues, expenditures, and the net (i.e., surplus/deficit). Further, we show that revenue variances in either direction are associated with lower bond ratings, i.e., precision is important in predicting revenues. In contrast,

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Elisabet Vivi Sari Waruwu, Sahat Simatupang, and Sriayu Aritha Panggabean. "ANALISIS IMPLEMENTASI ANGGARAN KAS SEBAGAI ALAT KONTROL KEUANGAN PADA CV. GARUDA PERKASA HONDA MOTOR SIBOLGA." Journal of Management and Social Sciences 1, no. 4 (2022): 56–67. https://doi.org/10.55606/jimas.v1i4.53.

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Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget a

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Dewi Clarita, Evi Marlina, and Annie Mustika Putri. "Analisis Varians Anggaran Operasional dan Realisasinya dalam Penilaian Kinerja Perusahaan." AKUNTANSI 45 5, no. 2 (2024): 164–75. https://doi.org/10.30640/akuntansi45.v5i2.3347.

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This research aims to determine the procedures for preparing and implementing operational budgets and analyzing the level of effectiveness of operational budget management at PT. Matahari Sinar Panbersi for the period 2020 to 2022 and whether the implementation of the operational budget has been effective in it. The type of research used in this research is quantitative research using descriptive methods. Data collection techniques were carried out using interviews and documentation. This research data is the result of observations in the field, through interviews and presentation of data from

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Kioko, Sharon N., and Michelle L. Lofton. "Balanced Budget Requirements Revisited." Public Finance Review 49, no. 5 (2021): 635–72. http://dx.doi.org/10.1177/10911421211054977.

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We test the effect of balanced budget requirements (BBRs) on budget outcomes using data published in audited financial statements. With a focus on the General Fund, we find states frequently reported deficits in their adopted budgets and relied on sizeable and favorable expenditure variances to close budget gaps before the end of the budget period. Empirical analysis shows that technical or strict BBRs procedures did not increase the likelihood that a state would report a balanced budget. We corroborate our findings using fund balance data. If technical or strict BBRs are effective, states wou

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LE, Oanh Thi Tu, and Nga Thi Nguyen. "Management Efficiency of Budgeting: Evidence from Public Universities in Vietnam." International Journal of Accounting & Finance Review 5, no. 1 (2020): 105–15. http://dx.doi.org/10.46281/ijafr.v5i1.618.

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Budgeting is an important tool helping managers in planning and controlling during the operation of universities. Budgeting plays a vital role in controlling budgeting activities in the short-term and provides appropriate implementation plans to achieve strategic objectives. This study aims to evaluate the management effectiveness of budgeting activities in Vietnamese public universities. Data was collected from 53 public universities in Vietnam through questionnaire. After collecting, the data is cleansed and analyzed on SPSS software by tools such as: Frequency statistics, price statistics,

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Prince, Dacosta Anaman. "Challenges to Budget Implementation in Public Institutions at the Local Level of Ghana." International Journal of Innovative Science and Research Technology 8, no. 3 (2023): 733–41. https://doi.org/10.5281/zenodo.7767437.

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The process of developing and implementing a budget is important for the public sector of every country because the budget set the activities and targets for the year. Thus, it is important to understand the various challenges that affect the implementation of budgets in public institutions. This study provides insights on the challenges to budget implementation at the local government level of Ghana using Effutu Municipal Assembly as a survey district. Using wellstructured questionnaires, the study collected data from one hundred and thirty-five (135) worker in the municipal assembly on the c

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Yahya-Zadeh, Massood. "A Linear Programming Framework for Flexible Budgeting and Its Application to Classroom Teaching." Issues in Accounting Education 17, no. 1 (2002): 69–93. http://dx.doi.org/10.2308/iace.2002.17.1.69.

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Accounting educators and practitioners are well aware of the importance of increased competencies in analytical areas. In response to this need, authors of management accounting textbooks typically offer brief introductions to linear programming (LP), regression analysis, and decision theory. Most textbooks introduce LP in the context of optimal product-mix decisions. However, it is possible to incorporate LP into the discussion of other accounting topics, such as product costing and pricing, and financial and operational budgeting. (For a pioneering article on the subject of integrating activ

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Mironov, Dmitrii V., and Peter P. Sullivan. "Second-Moment Budgets and Mixing Intensity in the Stably Stratified Atmospheric Boundary Layer over Thermally Heterogeneous Surfaces." Journal of the Atmospheric Sciences 73, no. 1 (2015): 449–64. http://dx.doi.org/10.1175/jas-d-15-0075.1.

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Abstract The effect of horizontal temperature heterogeneity of the underlying surface on the turbulence structure and mixing intensity in the stably stratified boundary layer (SBL) is analyzed using large-eddy simulation (LES). Idealized LESs of flows driven by fixed winds and homogeneous and heterogeneous surface temperatures are compared. The LES data are used to compute statistical moments, to estimate budgets of the turbulence kinetic energy (TKE), of the temperature variance and of the temperature flux, and to assess the relative importance of various terms in maintaining the budgets. Unl

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Schell, Bernadette, and Debra Tarnopolsky. "Budgeting Attitudes in Smaller Universities: A Function of the Environment, Environmental Outcomes, and Personal Outcomes." Canadian Journal of Higher Education 20, no. 2 (1990): 9–26. http://dx.doi.org/10.47678/cjhe.v20i2.183071.

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Academic and administrative staff involved in the budget process in four small-medium universities in Ontario responded to a 16-page mail questionnaire on budgeting attitude as it relates to content, context, process, environmental outcomes, and personal factors. The results showed that for this setting, budgetees seem to have positive budget attitudes, high academic satisfaction levels, and high commitment levels. There was some dissatisfaction expressed, however, with many economic facets, including the university budget, the faculty budgets, the university's long-range plans, and the univer

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Bunch, Howard M. "A Study of the Causes of Man-Hour Variance of Naval Shipyard Work Standards." Journal of Ship Production 6, no. 04 (1990): 268–75. http://dx.doi.org/10.5957/jsp.1990.6.4.268.

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This paper presents the results of a study conducted at a U.S. Navy shipyard during 1987 concerning the relationship between engineering standards and the variances that were occurring in production budget and charged man-hours. The ten engineering standards having the greatest man-hour variances were examined. These standards, as a group, accounted for about 62 percent of the man-hour variance that was reported during the first nine months of 1987. The study indicated that, with one exception, all of the standards were "generic" in their application, that is, they can be applied over a wide r

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Slyter, Mark, S. Robert Hernandez, Nancy Borkowski, Larry R. Hearld, and Dean Smith. "The Relationship between Hospital Budget Variances and Operating Margins." Academy of Management Proceedings 2017, no. 1 (2017): 13915. http://dx.doi.org/10.5465/ambpp.2017.13915abstract.

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Jan, Show-Li, and Gwowen Shieh. "Optimal contrast analysis with heterogeneous variances and budget concerns." PLOS ONE 14, no. 3 (2019): e0214391. http://dx.doi.org/10.1371/journal.pone.0214391.

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Iziduh, Ebehiremen Faith, Olawale Olasoji, and Oluwatobi Opeyemi Adeyelu. "An Enterprise-Wide Budget Management Framework for Controlling Variance across Core Operational and Investment Units." Journal of Frontiers in Multidisciplinary Research 2, no. 2 (2021): 25–31. https://doi.org/10.54660/.ijfmr.2021.2.2.25-31.

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In complex enterprises balancing core operations and capital-intensive investments, managing budget variances presents a significant challenge due to fragmented financial oversight, siloed planning, and inconsistent accountability. This paper proposes an enterprise-wide budget management framework designed to integrate operational and investment units under a unified control system. The framework incorporates real-time variance detection, classification, and root-cause analysis, supported by structured governance layers that enforce approval workflows and performance-linked accountability. By

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Gist, Willie E., and Ronald A. Davidson. "An Exploratory Study of the Influence of Client Factors on Audit Time Budget Variances." AUDITING: A Journal of Practice & Theory 18, no. 1 (1999): 101–16. http://dx.doi.org/10.2308/aud.1999.18.1.101.

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This study provides a descriptive analysis of audit time budgets and considers the effect of client factors on the achievement of audit time budgets. Using archival data obtained from four of the Big 6 firms, we find that differences between audit time budgets and reported audit hours are significantly related to factors reflecting client size, risk, complexity and profitability, ceteris paribus. We also find that the degree to which client factors explain budget variances (defined as reported hours minus budgeted hours) depends on staff level. Specifically, differences in the achievement of a

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Gál, János, and Imre E. Bella. "Error assessment for a provincial timber inventory." Forestry Chronicle 71, no. 5 (1995): 627–32. http://dx.doi.org/10.5558/tfc71627-5.

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In this case study of the Saskatchewan provincial timber inventory, the major sources of errors were identified and suitable procedures presented for their estimation. Applying those procedures on a pilot area, the results showed that sampling error was by far the most important component affecting the accuracy of volume estimates. Variances arising from the use of taper functions to estimate tree volumes were under 0.05%, and variances from 3P subsampling were about 3% of the total variance. A computer simulation experiment showed that a 2% measurement bias in both diameter and height measure

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Suprobo, Rien Evangelin, and Asna Manullang. "ANALISIS VARIAN ANGGARAN OPERASIONAL PADA PERUMDA TIRTA PAKUAN KOTA BOGOR." Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) 2, no. 03 (2023): 351–56. http://dx.doi.org/10.34152/emba.v2i03.908.

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This research aims to find out whether there are deviati The analytical method used is a descriptive method, namely a research method that only describes the analysis of the company's operational budget so that it can be seen between the budget that has been prepared and agreed with the realization in the field ons between the opeand to find out the causes of operational budget deviations and their realization in the Tirta Pakuan Regional Government of Bogor City rational budget and its realization. The results of research from the analysis of operational budget variances at Perumda Tirta Paka

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Mohr, Zachary, JoEllen V. Pope, Mary Jo Shepherd, Martha Kropf, and Ahmad Hill. "Evaluating the Recessionary Impact on Election Administration Budgeting and Spending." American Politics Research 48, no. 6 (2020): 709–13. http://dx.doi.org/10.1177/1532673x20935785.

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Recent research indicates the need to understand the role financial resources play in election administration. A key question is, when considering “financial resources,” how much does economic hardship affect the differences between the budgeted amount and the actual amount spent?. The limited research that has examined this question comes from the United Kingdom; it shows that there are significant differences between the two measures and they vary systematically based upon fiscal environmental conditions. This research examines whether the fiscal environment influences election administratio

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Karmana, Dedi, Michelle Kayla ZN, Sakti Muda Nasution, and Mira Ismirani Fudsy. "Analysis Of Variance in Realization of Spending Budget at Class II Bandung Port Health Office." Electronic, Business, Management and Technology Journal 2, no. 1 (2024): 56–64. http://dx.doi.org/10.55208/ebmtj.v2i1.147.

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This study uses quantitative descriptive techniques to examine the fluctuations in budget implementation at the Bandung Class II Port Health Office from 2020 to 2023. The data was collected using observation, interviews, documentation, and web data searches. The research findings indicate variations in the actualization of the budget from one year to another. The budget realization rate 2020 stood at 92.75%, indicating a high-efficiency level in budget utilization despite challenges encountered in buying items and implementing programs. The budget realization for 2021 witnessed a notable incre

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Pratiwi, Tio, and Ratna Dewi. "Analysis of Cost Budgeting as a Management Control Tool at Nike Inc." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 3, no. 2 (2024): 82–89. https://doi.org/10.32897/ajib.2024.3.2.3916.

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The cost budgeting policy emphasizes the preparation of budgets and revenues. A thorough analysis is the first step to ensure that the budget developed accurately reflects the actual situation. This study was conducted at Nike Inc. to determine whether cost control could assist management. The author discovered that the preparation of cost budgets presents a challenge due to the differences (variations) between the budget and actual results, which are reflected in favorable or unfavorable variances. The findings suggest that the role of cost budgeting in Nike Inc.'s management control function

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Thomas, Oyaro Kimong'o, and Jane Queen Omwenga Dr. "SELECTED FACTORS AND BUDGET IMPLEMENTATION IN NATIONAL GOVERNMENT CONSTITUENCY DEVELOPMENT FUND (NG-CDF) IN NYAMIRA COUNTY, KENYA." International Journal of Social Science and Humanities Research 10, no. 2 (2022): 127–48. https://doi.org/10.5281/zenodo.6524408.

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<strong>Abstract:</strong> The National Government Constituency Development Fund (NG-CDF) was established under the NG-CDF Act 2015 as amended in 2016 to address poverty and regional imbalances by dedicating a minimum of 2.5% of the National Government share of annual revenue towards community driven development projects in each of the country’s parliamentary jurisdictions - the constituencies identified and implemented at grassroots level. Even though there is a budget calendar with elaborate budgetary process carried out by the Fund at the Constituency every fiscal year, with the aim o

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Bogacki, Sylwester, Włodzimierz Martyniuk, Jacek Dziwulski, and Agnieszka Sulimierska. "SELLECTED ISSUES OF USING NEURAL NETWORKS FOR MODELING ECONOMIC AND SOCIAL PROCESSES." International Journal of New Economics and Social Sciences 18, no. 2 (2023): 181–94. http://dx.doi.org/10.5604/01.3001.0054.3059.

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The paper aims at the studying of the planning and forecasting process, as well as the formation of a dynamic model of customs revenues to the state budget (on the example of Ukraine).The method-ology of the regression data analysis was used to assess the receipt of customs payments to the budget. The parameters of the regression models are selected by the least squares method. To assess the significance of the regression parameters, their variances and the covariance matrix, the diagonal elements of which are the variance parameters, are calculated. Along with the linear and power model, the

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Horner, Lorraine Basil, and Philip W. Keys. "Computer-generated reports for monitoring variances in the drug budget." American Journal of Health-System Pharmacy 44, no. 4 (1987): 776–82. http://dx.doi.org/10.1093/ajhp/44.4.776.

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Chandra, Akhilesh, Nirup M. Menon, and Birendra K. (Barry) Mishra. "Budget Adjustments and Spending Patterns: A Transaction-Cycle View." Journal of Information Systems 32, no. 1 (2017): 19–43. http://dx.doi.org/10.2308/isys-51679.

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ABSTRACT Organizational- and departmental-level budgeting suffer from various shortcomings, such as asymmetric ratcheting. In this regard, we theorize, and propose, budgeting at the transaction-cycle level for effective budget designs. The transaction-cycle level budget requires management justification for resource assignment to business processes, often spanning multiple departments. The transaction-cycle typology consists of five cycles: production, expenditure, financial, revenue, and human-resources. In order to distinguish among transaction cycles, we use their relative positions within

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Syahputri, Dafani Risqi Ananda, Khairina Audrine, Loist Villi Darmawan, and Iskandar Muda. "Flexible budget as a development tool for manufacturing industry." Brazilian Journal of Development 9, no. 12 (2023): 31340–55. http://dx.doi.org/10.34117/bjdv9n12-053.

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Budget is an estimated forecast of future incomes and expenditure for a certain period of time. Budget is usually prepared for regular time intervals such as monthly, quarterly, or annually. Budgets are prepared by the top management of the organization. This research identifies direct materials cost as the most appropriate base for flexible budgeting, and hence it is used as the activity of interest. Differential penalty costs for budget variances specified by the user determine an optimal ratio which is used in developing the flexible budget. In many manufacturing company, plant costs such a

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Asty Tyara Karisoh, Herman Karamoy, and Victorina Zusana Tirayoh. "Analysis of Cost Variance in the Application of Target Costing as a Cost Control Tool at Haki Clothing Store Manado." Indonesian Journal of Entrepreneurship and Startups 3, no. 1 (2025): 33–52. https://doi.org/10.55927/ijes.v3i1.13219.

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Cost variance is the difference between budgeted costs and actual costs, which is often an indicator of efficiency in corporate financial management. This study aims to analyze the cost variance that occurs at Haki Clothing Store related to the target costing strategy as a cost control tool. This research uses a qualitative descriptive method, which is focused on evaluating cost variances in production and operations. The results showed that cost variances appeared in several aspects such as clothing production, labor, electricity, and employee meals. Haki Clothing store experienced cost ineff

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Gakhar, Divya Verma, Neha Kushwaha, and Vinita Ashok. "Impact Of Union Budget On Indian Stock Market." Scholedge International Journal of Management & Development ISSN 2394-3378 2, no. 11 (2015): 21. http://dx.doi.org/10.19085/journal.sijmd021103.

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This paper analyzes the impact of Union budget on NSE’s CNX NIFTY Index. The impact is measured in terms of daily average returns and volatility over the short term, medium term and long term period in pre and post budget period. The data has been collected for five budget periods from 2011 to 2015. The statistical tools used are paired T-test and F-test. Paired T-test is conducted on average returns and F-test is conducted on variances over the period i.e., 3, 10 and 30 days in pre and post budget period. The maximum impact of budget is seen in short term then it gradually decreases in medium

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Meinert, Edward, Abrar Alturkistani, Kimberley A. Foley, David Brindley, and Josip Car. "Examining Cost Measurements in Production and Delivery of Three Case Studies Using E-Learning for Applied Health Sciences: Cross-Case Synthesis." Journal of Medical Internet Research 21, no. 6 (2019): e13574. http://dx.doi.org/10.2196/13574.

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Background The World Health Report (2006) by the World Health Organization conveys that a significant increase is needed in global health care resourcing to meet the current and future demand for health professionals. Electronic learning (e-Learning) presents a possible opportunity to change and optimize training by providing a scalable means for instruction, thus reducing the costs for training health professionals and providing patient education. Research literature often suggests that a benefit of e-Learning is its cost-effectiveness compared with face-to-face instruction, yet there is limi

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Arora, Vivek K., and George J. Boer. "The Temporal Variability of Soil Moisture and Surface Hydrological Quantities in a Climate Model." Journal of Climate 19, no. 22 (2006): 5875–88. http://dx.doi.org/10.1175/jcli3926.1.

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Abstract The variance budget of land surface hydrological quantities is analyzed in the second Atmospheric Model Intercomparison Project (AMIP2) simulation made with the Canadian Centre for Climate Modelling and Analysis (CCCma) third-generation general circulation model (AGCM3). The land surface parameterization in this model is the comparatively sophisticated Canadian Land Surface Scheme (CLASS). Second-order statistics, namely variances and covariances, are evaluated, and simulated variances are compared with observationally based estimates. The soil moisture variance is related to second-o

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Wahyu Niansyah, Fitri Irka, and Ali Tafriji Biswan. "Analisis Varians Anggaran Belanja untuk Pengukuran Kinerja." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 3, no. 4 (2018): 348–63. http://dx.doi.org/10.33105/itrev.v3i4.79.

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The quality of budgeting is an instrument to assess the performance of the entity. Analysis of budget execution can be engaged by comparing budget realization in LRA and budget in DIPA. The budgetary variances arise due to differences, but unfortunately the government has not been intensively using variance analysis as an evaluation of budgeting. The qualitative research with this case study approach aimed to analyze the variance of the budget and relate it to the performance assessment of Foreign Corporate and Individual Tax Service Office. The results showed the absorption rate of 94,42% wit

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Przywara, Daniel, and Adam Rak. "Monitoring of Time and Cost Variances of Schedule Using Simple Earned Value Method Indicators." Applied Sciences 11, no. 4 (2021): 1357. http://dx.doi.org/10.3390/app11041357.

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The Planning and implementation of construction projects are difficult processes and are burdened with many risk elements. The budget spread over time, which is developed on the basis of the schedule, presents the expected distribution of costs throughout the duration of the works, which during the implementation of the project is subject to constant changes resulting from time, cost, and organizational factors. Managing construction contracts requires managers to be able to analyze on an ongoing basis the variances of production costs-from the values calculated in the offer cost estimate and

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Nawawi, Muhammad, Chandra Prasadhita, and Noviyanti Noviyanti. "Analysis of The Financial Performance of Regional Development Planning Agencies (BAPPEDA) A Study in Serang City, Indonesia." Journal of Applied Business, Taxation and Economics Research 3, no. 1 (2023): 109–20. http://dx.doi.org/10.54408/jabter.v3i1.238.

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This research aims to assess the Financial Performance of regional development planning agencies (BAPPEDA) Serang City government during 2020-2022. This financial performance measurement is more focused on the budget realization report (LRA). Based on expenditure analysis, namely expenditure compatibility analysis which is divided into direct expenditure and indirect expenditure, expenditure growth analysis, expenditure effectiveness analysis, expenditure efficiency analysis and expenditure variance analysis. The results of the analysis show that the financial performance of the BAPPEDA from 2

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Susanto, Anindyo Aji. "VARIAN ANGGARAN DAN PERAN AKUNTANSI PERTANGGUNGJAWABAN PADA PENGANGGARAN PEMERINTAH DAERAH." EkBis: Jurnal Ekonomi dan Bisnis 1, no. 2 (2018): 187. http://dx.doi.org/10.14421/ekbis.2017.1.2.1055.

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ABSTRACTBudget variance plays important roles in Indonesian Local Government budgeting. The use of budget variance through budgeting highlight the incrementalism of budget which define the budget setter’s behavioral bias through ratchet effect. Ratchet effect occurs when budget setter use prior period performance (i.e budget variance) as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting. Furth

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Miškinienė, Renata, Andželika Nariūnaitė, Katažyna Basiulis, and Milda Straigė. "Socialines paslaugas teikiančių įstaigų biudžeto sudarymas ir analizė: globos namų atvejis." Buhalterinės apskaitos teorija ir praktika 29 (March 18, 2024): 1–20. http://dx.doi.org/10.15388/batp.2024.01.

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One of the main functions of social protection is the provision of social services to peoplewho need them. In today's society, the need for social services tends to increase and needs to beadequately funded. However, the issues of the management and financing of these services have notbeen sufficiently investigated. In order to fill this gap, this article examines the financing arrangementsfor social services. It also analyses and evaluates the preparation and implementation of the budget ofthe institution providing such services. The object of the study is the budget for 2020-2022 of one of t

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Rynning, Marit, Tore Wentzel-Larsen, and Bjørn J. Bolann. "A Model for an Uncertainty Budget for Preanalytical Variables in Clinical Chemistry Analyses." Clinical Chemistry 53, no. 7 (2007): 1343–48. http://dx.doi.org/10.1373/clinchem.2007.086371.

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Abstract Background: We sought a practical method to calculate preanalytical uncertainties. In clinical chemistry measurements, the combined preanalytical uncertainty is a function of the magnitude and probability distribution of the different uncertainty sources and the number of such sources. Methods: Results from an optimal practice for handling of the blood samples (termed the standard method) were compared with alternative methods that deviate from the standard method but are used in current practice. For categorically distributed uncertainty sources (e.g., use of different kinds of blood

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McClure, Foster D., and Jung K. Lee. "Variances and Uncertainties of the Sample Laboratory-to-Laboratory Variance (sL2) and Standard Deviation (sL) Associated with an Interlaboratory Study." Journal of AOAC INTERNATIONAL 95, no. 1 (2012): 244–51. http://dx.doi.org/10.5740/jaoacint.11-031.

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Abstract The validation process for an analytical methodusually employs an interlaboratory study conducted as a balanced completely randomized model involving a specified number of randomly chosen laboratories, each analyzing a specified number of randomly allocated replicates. For such studies, formulas to obtain approximate unbiased estimates of the variance and uncertainty of the sample laboratory-to-laboratory (lab-to-lab) STD (sL) have been developed primarily to account for the uncertainty of sL when there is a need to develop an uncertainty budget that includes the uncertainty of sL. Fo

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Trailovic, L., and L. Y. Pao. "Computing Budget Allocation for Efficient Ranking and Selection of Variances With Applicationto Target Tracking Algorithms." IEEE Transactions on Automatic Control 49, no. 1 (2004): 58–67. http://dx.doi.org/10.1109/tac.2003.821428.

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Schemann, Vera, and Axel Seifert. "A Budget Analysis of the Variances of Temperature and Moisture in Precipitating Shallow Cumulus Convection." Boundary-Layer Meteorology 163, no. 3 (2017): 357–73. http://dx.doi.org/10.1007/s10546-016-0230-1.

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Hasma Diana Yulia, Rahma Suro Anjani, Yulia Wulandari, Fina Silviyah, Ahmad Ahmad, and Mochamad Reza Adiyanto. "Analisis Pusat Pertanggungjawaban Pusat Kos dan Evaluasi Kinerja pada Pabrik Tahu UD. Sumber Makmur Bangkalan." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 4, no. 1 (2024): 116–34. https://doi.org/10.30640/inisiatif.v4i1.3470.

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This study aims to design an accountability report that can be the basis for measuring performance for UD. Sumber Makmur, which previously did not have such a system. This research uses descriptive quantitative research methods. The data collection techniques used in this study include in-depth interviews and documentation to collect data related to organizational structure, performance evaluation, and company financial reports for the period 2022-2023. Analysis was conducted using variance calculations between budget and actual costs, and using Return on Investment (ROI) ratios to evaluate pe

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Amelia, Panca Safira, Daniswara Nursyahbani, and Risma Wira Bharata. "ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA TAHUN ANGGARAN 2019-2021." JURNAL MANEKSI 12, no. 2 (2023): 308–13. http://dx.doi.org/10.31959/jm.v12i2.1521.

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The information in the Budget Realization Report (LRA) that has been published by a public institution can be used to improve the situation’s financial performance. The Budget Realization Report is one of several work unit financial accountability reports that are still in use. Report readers will be able to conduct an analysis of the performance of financial reports, including an analysis of income, an analysis of expenditure, and an analysis of financing, according to Budget Realization Report. The purpose of this research is to find out and analyze the spending performance in Budget Realiza

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Wang, Yu-Qing, Chao-Fan Zhou, Bin Jia, and Hua-Bing Zhu. "Reliability analysis of degradable networks with modified BPR." Modern Physics Letters B 31, no. 36 (2017): 1750353. http://dx.doi.org/10.1142/s0217984917503535.

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In this paper, the effect of the speed limit on degradable networks with capacity restrictions and the forced flow is investigated. The link performance function considering the road capacity is proposed. Additionally, the probability density distribution and the cumulative distribution of link travel time are introduced in the degradable network. By the mean of distinguishing the value of the speed limit, four cases are discussed, respectively. Means and variances of link travel time and route one of the degradable road network are calculated. Besides, by the mean of performing numerical simu

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