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Journal articles on the topic 'Budgetary Control Techniques'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Sameer khan and Dr.k. Maddileti. "BUDGETARY CONTROL AT HDFC." International Journal of Engineering Research and Science & Technology 21, no. 2 (2025): 2630–38. https://doi.org/10.62643/ijerst.2025.v21.i2.pp2630-2638.

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This project explores the budgetary control system at Housing Development Finance Corporation (HDFC), a leading financial institution in India. The focus is on understanding how HDFC manages its financial planning and expenditures through systematic budgeting practices. The study spans five financial years (2019–2024), analysing budgeted versus actual data to assess performance, control mechanisms, and strategic adjustments. It further highlights the importance of implementing modern budgeting techniques and emphasizes HDFC’s strengths, challenges, and areas for improvement. The study conclude

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AL Mahroqi, Raya Mohammed. "Examining the Effect of Budgetary Controls on the Financial Performance of Oman Telecommunication Company." Advances in Social Sciences Research Journal 8, no. 6 (2021): 83–95. http://dx.doi.org/10.14738/assrj.86.10321.

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The budgeting process and budgetary control are one of the most important activities that have great importance in the techniques used for planning and monitoring activities and all the administrative and financial functions of the organization. This study aims to assess the effect of budgetary control on the financial performance of the Oman Telecommunications Company and verify the effectiveness of budgetary control techniques in the company, in light of the support and role of top management for budgetary control techniques in the company. This study will allow financial managers in v

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Areghan, Isibor, Adegboye Folasade, Achugamonu Uzoma, Udume Mercy, and Ezeh Ugochi Lucy. "BUDGETARY CONTROL TECHNIQUES AND SUSTAINABLE PERFORMANCE OF SELECTED HEALTH SECTOR NON-GOVERNMENTAL ORGANIZATIONS IN NIGERIA." Journal of Southwest Jiaotong University 57, no. 6 (2022): 583–600. http://dx.doi.org/10.35741/issn.0258-2724.57.6.55.

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The importance of non-governmental organizations (NGOs) in any sector of the economy cannot be under-emphasized. This is because NGOs support services for free that would otherwise have to be paid for. This study aims to examine how NGOs can remain afloat in their performances while using budgetary control techniques. Three selected NGOs in the health sector were Family Health International, Achieving Health Nigeria Initiative, and Management for Science and Health. The independent variable was budgetary control and comprised budgetary planning control, monitoring, and evaluation, while the de

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Visscher, Christian. "The Modernization of Budgetary Techniques and Financial Control." International Review of Administrative Sciences 55, no. 3 (1989): 323–64. http://dx.doi.org/10.1177/002085238905500301.

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Al, Mahroqi Raya, and Maria Matriano. "Examining the Effect of Budgetary Controls on the Financial Performance of Oman Telecommunication Company." International Journal of Research in Entrepreneurship & Business Studies 2, no. 3 (2021): 37–46. https://doi.org/10.47259/ijrebs.234.

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<strong>Purpose: </strong>The objectives of the study were to analyze the different budgetary control techniques that affect and how it affects the financial performances; to determine the ways of effective budgetary control affecting the financial performances and to identify and to evaluate the roles of top management in budgetary control techniques of the Oman Telecommunications Company. <strong>Design/methodology/approach: </strong>A questionnaire was prepared for collecting the survey.  The respondents were the employees of the financial department and also officials and supervisors

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Al Mahroqi, Raya, and Maria Matriano. "Examining the Effect of Budgetary Controls on the Financial Performance of Oman Telecommunication Company." International Journal of Research in Entrepreneurship & Business Studies 2, no. 3 (2021): 37–46. http://dx.doi.org/10.47259/ijrebs.234.

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Objectives The objectives of the study were to analyze the different budgetary control techniques that affect and how it affects the financial performances; to determine the ways of effective budgetary control affecting the financial performances and to identify and to evaluate the roles of top management in budgetary control techniques of the Oman Telecommunications Company. Research Methodology A questionnaire was prepared for collecting the survey. The respondents were the employees of the financial department and also officials and supervisors from other departments of the Oman Telecommuni

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Agustina, Rachma, and Sri Trisnaningsih. "HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG)." Behavioral Accounting Journal 2, no. 1 (2019): 71–86. http://dx.doi.org/10.33005/baj.v2i1.40.

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This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetar

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Khamimah Khamimah and Mochammad Bilal. "Analisis Budgetary Slack Pada Perusahaan." Serat Acitya 10, no. 2 (2021): 62–70. http://dx.doi.org/10.56444/sa.v10i2.643.

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This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budge

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Khamimah, Khamimah, and Mochammad Bilal. "Analisis Budgetary Slack Pada Perusahaan." Serat Acitya 10, no. 2 (2021): 164. http://dx.doi.org/10.56444/sa.v10i2.2490.

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<p><em>This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit.</em></p><p><em>The results of this study show that the accounting information system and locus of control

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Akayuri, George, Kwabena Ampong, and Samuel Apau. "Budget and Budgetary Control, a Real Tool for Controlling Public Expenditure in the Context of Public Sector Organization in Ghana." International Journal of Accounting, Finance and Risk Management 10, no. 1 (2025): 42–61. https://doi.org/10.11648/j.ijafrm.20251001.13.

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This study comprehensively investigates the dynamics of Public Expenditure Management within the context of a public sector organization. It explores the direct impact of Budget and Budgetary Control on Public Expenditure Management and assesses the influence of Information Technology Adoption and Stakeholder Participation on these management practices. Additionally, the study delves into how Organizational Culture shapes Public Expenditure Management and explores the potential mediating roles of Organizational Culture, Information Technology Adoption, and Stakeholder Participation in the rela

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Kaithia, Lilian Kawira, Abel Moguche, and Nancy Rintari. "Effect of Budget Planning on the Financial Performance of Public Universities in the Mount Kenya Region, Kenya." International Journal of Professional Practice 12, no. 3 (2024): 88–100. https://doi.org/10.71274/ijpp.v12i3.435.

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Public universities perform a vital role in providing higher education and contributing to the country's socioeconomic development. Notably, public higher education establishments in the Mount Kenya region, have successfully implemented budgetary control approaches to improve financial performance. That notwithstanding, most of them are ignorant of how budgets and budgetary control affect performance outcomes. The purpose of this study was to establish the effect of budget planning on the financial performance of public universities located in the Mount Kenya region, Kenya. The design used in

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Ali, Fadumo Abdullahi, Hasmaizan Binti Hassan, and Mohd Rizuan Abdul Kadir. "The Effect of Budgetary Control on Organisational Performance in Small and Medium Enterprises (SME) in Somalia." International Journal of Professional Business Review 8, no. 12 (2023): e04119. http://dx.doi.org/10.26668/businessreview/2023.v8i12.4119.

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Background: Emphasising the significance of organisational performance in Somali SMEs, this study highlights the crucial role of budgetary control in boosting their business operations. It emphasises the need for proficient budget planning, monitoring, and evaluation to enhance these enterprises' operational efficiency and strategic decision-making, particularly in a challenging economic and institutional environment. Purpose: This study aims to investigate the impact of budgetary control on the organisational performance of Small and Medium Enterprises (SMEs) in Somalia. Specifically, it asse

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ADEKOYA, Adesanya Augustine. "Budgeting Techniques and Budgetary Control in Local Governments: Participatory Budgeting a Critical Instrument for Sustainable Development." International Journal of Management and Economics Invention 08, no. 11 (2022): 2682–93. https://doi.org/10.5281/zenodo.7348064.

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Abstract Local Governments (LGs) plays a vital role in Sustainable Development (SD) at the grassroots. Despite the enormous powers and responsibilities vested in LGs, they failed to function efficiently and effectively due to the failure and unethical nature of LGs budgeting. LGs budgeting process suffer from inappropriate planning leading to misallocation of public funds. This call for better understanding of Budgeting Techniques (BT), Budgetary Control (BC), and instruments for effective BT and BC in LGs. Based on this, the study examined BT and BC with Participatory Budgeting (PB) as a crit

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Abdikani, Ali A., and Caren A. Ouma. "Influence of Budgetary-Allocation on Performance of Projects within Non-Governmental Organizations in Mogadishu, Somalia." University Journal 6, no. 1 (2024): 105–15. http://dx.doi.org/10.59952/tuj.v6i1.330.

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This paper investigates the influence of budgetary allocation on performance of projects within Non-Governmental Organizations (NGOs) in Mogadishu, Somalia. Descriptive research design was used and the target population constituted 78 managers and 390 senior employees in 78 NGOs in Mogadishu. The study adopted a stratified random sampling technique by which a sample size of 216 respondents was chosen using Yamane’s (1967) formula. Data was collected using questionnaire, and both descriptive and inferential statistics were applied in the data analysis process. With regard to the influence of bu

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Enyi, Enyi Patrick, Ogundajo Grace Oyeyemi, and Aremu Paul Olabode. "Budgetary Control and Profitability of Listed Foods and Beverages Producing Companies in Nigeria." International Journal of Economics, Business and Management Research 09, no. 01 (2025): 45–58. https://doi.org/10.51505/ijebmr.2025.9104.

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This study examines the impact of budgetary control mechanisms specifically target costing, variance analysis, throughput accounting, and backflush accounting on the organizational profitability of Nigerian listed food and beverage companies, with a focus on Return on Equity (ROE) as the key performance metric. Drawing on empirical data from studies conducted and the trend analysis carried out, the research highlights the effectiveness of these budgetary control techniques in enhancing profitability within the sector. The findings reveal that target costing has significantly reduced production

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Regine, Uwingeneye. "Effect of Cost Accounting Techniques on Financial Performance of Small and Medium Enterprises in Kigali, Rwanda." International Journal of Research and Innovation in Social Science VIII, no. V (2024): 181–212. http://dx.doi.org/10.47772/ijriss.2024.805014.

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The global economy’s highly advanced period has an impact on the increasingly harsh economic competition that happens. Cost accounting, with its marginal costing technique, assists management in profit planning. Despite the cost accounting processes put in place for a majority of manufacturing organizations, commercial success is slow and insignificant. As a result of poor performance, several industrial enterprises have even gone bankrupt. The general objective of this study was to examine the effect of cost accounting techniques on financial performance of small and medium enterprises in Kig

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Ravinarayana, K. S. "Budgetary control at mangalore chemicals and fertilizers ltd.: An empirical study during FY 2011-12." i-manager's Journal on Economics & Commerce 1, no. 1 (2019): 11. http://dx.doi.org/10.26634/jecom.1.1.16481.

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The study conducted on the budgetary control at MCF to examine the following points. In MCF the annual operational plan was prepared for ascertaining the budgeted performances with actual performances. The actual sales of the company is increased from 2007-08 to 2011-12 as compared to budgeted sales. The study is based on the data made th available by Mangalore Chemicals and Fertilizers Limited. The analysis was conducted for a period of 6 weeks from 10th December 2012 to 19th January 2013. The study is based on secondary data, collected from the information's provided by the company and by in

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Shengelia, G. A. "Auditing as the Main Method of Financial Control of Educational Institutions of Higher Education (EIHE): Peculiarities of the Legal Regulation." Actual Problems of Russian Law, no. 1 (January 1, 2019): 88–95. http://dx.doi.org/10.17803/1994-1471.2019.98.1.088-095.

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Educational institutions of higher education (EIHE) in modern conditions are active financial and economic entities. At the same time, taking into account the existing realities, the methods of financial control of these organizations are being improved. The article attempts to analyze auditing as a method of financial control, the goals and main objectives of the audit, the types of audit. The author classifies auditing of educational institutions of higher education in accordance with the audited period of economic activity of an educational organization, techniques and methods depending on

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Abdullah, Alsamani. "The Role of Budgetary Planning in Supporting Competitive Advantages: A study on a sample of Saudi industrial companies operating in Jeddah." International Journal for Scientific Research 4, no. 6 (2025): 165–207. https://doi.org/10.59992/ijsr.2025.v4n6p8.

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The main objective of the current study is to examine the role of budgetary planning to support the competitive advantages in incubation at the Saudi Industries. To achieve the research objectives, the study adopts the descriptive analytical and correlation approaches. A survey questionnaire has been used as a tool to collect the primary data. A simple random sample was selected to represent the population of the study with size (1119). The questionnaire was distributed to the target sample of size (286). The researcher was able to receive around 165 valid responses. The statistical Package fo

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Rimbawan, I. Putu Dedy, and Made Dewi Wahyuni. "POLICY IMPLEMENTATION ANALYSIS ON RABIES CONTROL IN BALI PROVINCE." Jurnal Ilmiah Cakrawarti 7, no. 1 (2024): 82–95. http://dx.doi.org/10.47532/jic.v7i1.986.

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Rabies or zoonotic disease is a very dangerous disease for warm-blooded animals and humans, so it receives very important attention from the government. This study aims to analyse the implementation of rabies control policies in Bali Province and to determine the influence of geographic information systems on the implementation of rabies control policies in Bali Province. This study uses qualitative research, data sourced from primary and secondary data with data collection techniques through observation and interviews, and using descriptive analysis. The results showed that cooperation with t

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Maulana Badar, Muhammad Rafli, and Siti Sundari. "Pengaruh Locus Of Control terhadap Budgetary Slack dengan Skill Teknologi sebagai Variabel Moderating pada Perumda Panglungan Kabupaten Jombang." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 4 (2024): 4993–5005. http://dx.doi.org/10.47467/alkharaj.v6i4.885.

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This study aims to examine the effect of locus of control on budgetary slack with technological skill as moderation. The population in this study were employees of PERUMDA Panglungan Jombang Regency. Sample withdrawal using purposive sampling technique. This research uses a quantitative approach with Partial Least Square (PLS) analysis techniques The sample of this study was 120 respondents consisting of permanent employees and daily employees involved in the process. Based on the results obtained from this study, it shows that the locus of control variable has an effect on the budget gap. In

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Ame, Ame O., and Hawa I. Munisi. "Assessing Factors Affecting Pharmaceutical Management Practices in Zanzibar Public Health Institutions: A case study of Mnazi Mmoja Hospital (MMH)." Accountancy and Business Review 15, no. 3 (2023): 16–31. http://dx.doi.org/10.59645/abr.v15i3.129.

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The study aimed to assess variables that affect pharmaceutical management practices in Zanzibar public health institutions, using Mnazi Mmoja Hospital (MMH) as a case study. Specifically, the research assessed how inventory management techniques, staff inventory control abilities, budgetary restrictions, and the regulatory environment that supports pharmaceutical management techniques all affected management practices. 150 respondents were selected using a purposive sampling technique, the study adopted a descriptive research design to establish the relationship between the studied variables.

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Tyutyuma, N. V., and A. N. Bondarenko. "Techniques for increasing tomato yield in Astrakhan region." Vegetable crops of Russia, no. 5 (October 11, 2024): 73–78. http://dx.doi.org/10.18619/2072-9146-2024-5-73-78.

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Relevance. The use of mineral fertilizers in the cultivation of tomato in the first place should ensure the best conditions for the nutrition of plants during the entire growing season in accordance with their need.The research methodology was based on generally accepted methods for vegetable growing. The main goal of this study was to improve the zonal technology for cultivating tomato in open ground using leaf dressing with KCL and KNO3 preparations, aimed at increasing the level of yield during irrigation in the north of the Astrakhan region. Field experiments were carried out at the experi

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Wardhani, Rulyanti Susi, Taufiq Taufiq, Luk Luk Fuadah, Saadah Siddik, and Murtiadi Awaluddin. "Good University Governance: Budgeting Participation and Internal Control." Asia-Pacific Management Accounting Journal 14, no. 1 (2019): 1–18. http://dx.doi.org/10.24191/apmaj.v14i1-01.

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The purpose of this study was to examine the simultaneous and partial effects of budgeting participation and internal control on good university governance at Bangka Belitung University and State Manufacturing Polytechnic of Bangka Belitung Islands, Indonesia. Data collection used a saturated sampling method of 485 consisting of all employees and lecturers at the two colleges. Estimation models were built based on previous research studies and the Agency Theory. Data analysis techniques used multiple regression analysis along with testing classical assumptions using a Likert scale on primary d

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Ahmed Dipu, Salah Uddin, and Nabodoy Saha Snigdhya. "Integrating Climate Change Adaptation into Flood Risk Management: Global Perspectives." International Journal of Research and Scientific Innovation XI, no. IX (2024): 216–23. http://dx.doi.org/10.51244/ijrsi.2024.1109021.

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Climate change is increasing the frequency and intensity of floods, making it critical to incorporate adaptation techniques into flood risk management plans. This research reviews present worldwide approaches in flood risk management. Recent studies show that non-structural adaptation strategies include early warning systems, natural-based solutions, and climate-resilient infrastructure are growingly important. Global case studies include those from Europe, Asia, the Americas, and Africa show situational answers and several approaches. While many places have made progress, some of the challeng

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Phatshwane, Percy M. D. "Reflections on the Contributions of Sir Charles Rey to the Development of Financial Control and Accountability in the Bechuanaland Protectorate (1929-1937)." International Business & Economics Studies 3, no. 1 (2020): p1. http://dx.doi.org/10.22158/ibes.v3n1p1.

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This essay examines the diaries of Sir Charles F. Rey, Resident Commissioner of Bechuanaland, covering the years 1929-1937. The paper summarizes and reviews the accounting thoughts, activities and practices during a period of British colonial rule in Bechuanaland Protectorate. It illustrates early accounting and budgetary practices, as well as their role in influencing and shaping political and socio-economic development. The paper reveals that nuances of accounting history are contained in literary and archival documents, and that accounting practitioners and researchers should explore these

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Tbaishat, Rami. "Reforming Local Government Administration: A Case from Jordan." Academic Journal of Interdisciplinary Studies 10, no. 5 (2021): 102. http://dx.doi.org/10.36941/ajis-2021-0126.

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This study aims to analyze the attitude and vision of a random sample (400) of heads and individuals of local unit's staff, Mayors and employees of municipalities, leaders of provincial departments to the degree of difficulties confronting Local Administration Units (LAUs) in Jordan to identify the significant effective reform techniques to reform such problems. In this study, qualitative approaches were adopted. A total of thirty individuals were purposively sampled for in-depth and face-to-face consultations, with particular emphasis on identifying the major effective strategies of reform. T

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Gabriel, Omula Godwin, Talabi Amos Olatunbosun, and Kareem Sodiq Kayode. "Effect of Cost Reduction Methods on the Profitability of Small-Scale Manufacturing Enterprises in Nigeria: A Case of Selected Small-Scale Businesses in Ekiti and Ondo States." International Journal of Research and Scientific Innovation XII, no. II (2025): 837–56. https://doi.org/10.51244/ijrsi.2025.12020065.

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This study examines the effect of cost reduction methods on the profitability of small-scale manufacturing enterprises in Nigeria, focusing on selected businesses in Ekiti and Ondo States. Small-scale manufacturing firms play a vital role in the Nigerian economy, yet many struggle with financial sustainability due to high operational costs. This study employs a survey research design, collecting primary data from 200 respondents, including operations managers, cost accountants, and senior executives. A structured questionnaire was used to assess the adoption of cost control techniques such as

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Uleng, Mas. "THE EFFECT OF HUMAN RESOURCES, BUDGET PARTICIPATION, AND LEADERSHIP STYLE ON THE QUALITY OF INFORMATION ON THE FINANCIAL AND INTERNAL CONTROL AS MODERATION VARIABLES (A Case Study on Takalar City Goverment)." JBMI (Jurnal Bisnis, Manajemen, dan Informatika) 16, no. 1 (2019): 93–107. http://dx.doi.org/10.26487/jbmi.v16i1.4897.

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This study aims to analyze human resources on the quality of information, budget participation on the quality of information, leadership style on the quality of information, human resources on the quality of information through internal control as a moderating variable, budget participation on the quality of information through internal control as a moderating variable, to the quality of information through internal control as a moderating variable. This study uses a quantitative approach by testing the hypothesis (hypothesis testing) to see the correlation that occurs between the Budget Parti

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Rasheed Ademola, Adedeji,, Abiola Bolaji Ibrahim, and Sulaiman Aminat Adebukunola. "Treasury Single Account and the Financial Performance of Ministries, Departments and Agencies in Kwara State, Nigeria." International Journal of Advances in Engineering and Management 7, no. 3 (2025): 539–53. https://doi.org/10.35629/5252-0703539553.

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The implementation of the Treasury Single Account (TSA) has experienced varying levels of adoption across different government tiers, often facing resistance and negative perceptions among Ministries, Departments, and Agencies (MDAs) regarding its impact on budgetary discipline. The financial performance of MDAs is crucial for achieving improved revenue generation, financial transparency, and accountability, yet low compliance with TSA policies has hindered these objectives.This study investigates the effects of TSA on the financial performance of MDAs in Kwara State, Nigeria, employing a surv

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Гаджиев, Н. Г., О. В. Скрипкина, С. А. Коноваленко, and О. В. Киселева. "Economic information is the basis for monitoring. Methods and techniques for checking accounting documentation." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 1165–71. http://dx.doi.org/10.34925/eip.2020.116.3.248.

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Сегодня объем экономической информация непрерывно растет, возникают новые объекты учета и контроля, повышается скорость обмена информацией между всеми заинтересованными пользователями, развиваются цифровые носители и способы передачи, хранения экономически значимой информацией. Вместе с тем методика и техника проверки базируется на приемах и методах остающихся не низменными многие десятилетия, все это может сказаться на даль-нейшей эффективности ревизионной работы. В обзорной статье изучен научно-практический поход к классификации экономической информации для целей контроля, дана характеристик

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Sysyk, Svіtlana. "The genesis of control in public procurement." Herald of Ternopil National Economic University, no. 2(96) (July 10, 2020): 208–18. http://dx.doi.org/10.35774/visnyk2020.02.208.

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Introduction. The activities of public sector entities; especially budgetary institutions; are closely related to the presence of a significant amount of material resources. The inefficiency of the control over their acquisition leads to significant losses of budget funds. Therefore; it is important to formulate new approaches to exercising control in the field of procurement. This area of scientific research is especially relevant due to the shortage of public funds; the crisis in the Ukrainian economy and the inefficiency of management. The purpose of the article is to carry out a critical a

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Lozovoy, Maxim V. "Instrumental Methods and their Application in Internal Financial Control and Audit of Budget Accounting and Reporting." Economic Environment, no. 1(43) (2023): 59–67. http://dx.doi.org/10.36683/2306-1758/2023-1-43/59-67.

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Budgetary sphere is subject to the risks of budget accounting and reporting violations, which managers and accountants face. To reduce risks and confirm accuracy of accounting and reporting, modern control and audit tools are used at the level of departments and institutions. Internal control and audit in recent years are constantly being reformed and transformed on the basis of goals and objectives. Federal standards are used to regulate internal financial audit, and normative base for internal financial control is far from being perfect and is not very clear in practice. In this regard, ther

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Shor, I. M., D. M. Shor, D. A. Shelestova, and L. I. Galamyan. "The essence, principles and functions of proactive budgeting in the financial context." Finance and Credit 26, no. 9 (2020): 2077–95. http://dx.doi.org/10.24891/fc.26.9.2077.

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Subject. We address proactive budgeting, based on the application of responsible and appropriate approach to the issues of local budget spending, and taking into account the interests of the population. Nowadays, there are many approaches to proactive budgeting, however, in some cases, the authors fail to explore the financial aspects. Objectives. The aim is to provide a theoretical foundation for the nature, principles, and functions of proactive budgeting in the financial context. Methods. The study employs the comprehensive approach and methods of systems analysis. The techniques of observa

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Prokhorov, Alexey. "On the methodology of standardized audit in the system for regulating national projects of the Russian Federation." Public Administration 26, no. 1 (2024): 44–52. http://dx.doi.org/10.22394/2070-8378-2024-26-1-44-52.

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The article considers the issues that call for a qualitatively new approach in the Russian Federation’s national project monitoring and evaluation system integrated with the UN Sustainable Development Agenda. If there is no consensus on assessing the quality of national projects, there is a need for more informed strategic planning and monitoring during the implementation phase. Ensuring maximum efficiency in implementing national projects that have direct impact on the socio-economic development of the country is especially important in circumstances where budgetary resources are limited. The

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Pomeshkina, Svetlana A., Natalia V. Arhipova, Natalia B. Lebedeva, Yulia A. Argunova, and Olga L. Barbarash. "EFFECTIVENESS OF APPLYING ORIGINAL METHOD OF BREATHING EXERCISES, INCLUDING TECHNIQUES FOR MOBILIZING DIAPHRAGMAL BREATHING IN COMPLEX EARLY MEDICAL REHABILITATION OF PATIENTS WHO HAVE UNDERGONE CORONARY BYPASS GRAFT." Complex Issues of Cardiovascular Diseases 12, no. 4S (2023): 34–43. http://dx.doi.org/10.17802/2306-1278-2023-12-4s-34-43.

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Highlights In the physical rehabilitation of patients after coronary artery bypass surgery (CABG), special attention has recently been paid to respiratory rehabilitation. The article presents the results of studies demonstrating that a course of respiratory coordination training was associated with a decrease in the incidence of hydrothorax, improved blood oxygen saturation, increased exercise tolerance and muscle strength by reducing diaphragm dysfunction and increasing respiratory muscle strength in patients in the postoperative period. AbstractAim. To analyze the clinical effectiveness of a

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Mazur, Kateryna, and Inna Tomashuk. "GOVERNANCE AND REGULATION AS AN INDISPENSABLE CONDITION FOR DEVELOPING THE POTENTIAL OF RURAL AREAS." Baltic Journal of Economic Studies 5, no. 5 (2020): 67. http://dx.doi.org/10.30525/2256-0742/2019-5-5-67-78.

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The subject of the study is the rural territories and settlements of the country, which are influenced by the conflicting processes of reforming the economic basis of their development, which increases the uncertainty and causes the emergence of social risks in terms of organization of economic activity and obtaining the required level of labor income and, accordingly, the level and quality of life. The current transformational changes in rural areas, amid the processes of decentralization of the current management system, create new conditions that are more or less conducive to the successful

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Onyinyechi, Omodero Cordelia, and Alege Philip Olasupo. "Government Expenditure Fiscal Delegation and Environmental Quality: A Study of Nigeria." International Journal of Sustainable Development and Planning 17, no. 3 (2022): 949–55. http://dx.doi.org/10.18280/ijsdp.170325.

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The delegation of government fiscal expenditure is a significant avenue via which the required environmental quality is intended to be accomplished. Climate change is a big worry across the world. Every government is putting forth enormous effort to handle the problem in order to keep human occupancy across the globe. It is not out of place for the government to prudently allocate the necessary resources to Nigeria's three levels of government in order to maintain the environment. The government budget is the primary tool for capturing this expenditure obligation and enabling governments at al

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Syahid Kamal Firdaus, Andi Tenri Sompa, and Siswanto Rawali. "Policy Implementation of Restricting Community Activities (PPKM) Micro As An Effort To Control The Spread of Covid-19 In Pulang Pisau District." International Journal of Politic, Public Policy and Environmental Issues 2, no. 02 (2022): 98–108. http://dx.doi.org/10.53622/ij3pei.v2i02.145.

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The purpose of this study was to analyze the Implementation of the Policy for Enforcing Micro Community Activity Restrictions (PPKM) in the Kalawa Sub-District, which was carried out by the PPKM Micro Command Post Team in the Kalawa Village and to analyze the factors that became obstacles to the Implementation of the Enforcement of Micro Community Activity Restrictions (PPKM) in the Kalawa Village, Pulang Pisau Regency. The method used in this research is descriptive qualitative. Data collection techniques through triangulation. The data analysis technique used is Miles and Huberman's interact

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Chundu, Thadeo, Lucas Mwahombela, and Brown Gwambene. "Knowledge and Impact of Heads of Schools Administrative Training on School Financial Management in Public Secondary Schools in Mbeya Rural District, Mbeya Region, Tanzania." Journal of Humanities and Education Development 6, no. 5 (2024): 36–46. http://dx.doi.org/10.22161/jhed.6.5.7.

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School management are responsible for demonstrating accountability, transparency and delegating financial responsibility. The head of school is also responsible for income, expenditure, book-keeping, and other accounting works. This study examined the knowledge and impact of heads of schools administrative training on school financial management control in public secondary schools in Mbeya rural district. The primary data were collected using questionnaire and interview guide from 66 respondets. The sample was chosen from each selected secondary school teachers using simple random sampling tec

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Díaz-Barrios, Jazmín, and Elvira Annicchiarico. "Hacia dónde va la política presupuestaria del Estado venezolano." Revista Temas Sociológicos, no. 15 (May 20, 2015): 145. http://dx.doi.org/10.29344/07194145.15.275.

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Nivel: ComunicadoFecha de recepción: 20 de julio de 2011Fecha de aprobación: 29 de septiembre de 2011ResumenEl objetivo de este trabajo documental fue revisar la política presupuestaria del Estado venezolano. Hasta 1959 el presupuesto sólo fue herramienta de control de gasto público. De 1959 al 1976 se presenta un híbrido, dando pasos al proceso de planificación. En 1976 se oficializa el Presupuesto por Programa, Proyectos y Realizaciones (PPP) en el país, pero no se ejecuta realmente: al llegar al Congreso Nacional para su aprobación (ahora Asamblea) el análisis era hecho con un criterio trad

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Díaz-Barrios, Jazmín, and Elvira Annicchiarico. "Hacia dónde va la política presupuestaria del Estado venezolano." Revista Temas Sociológicos, no. 15 (May 20, 2015): 145. http://dx.doi.org/10.29344/07196458.15.275.

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Nivel: ComunicadoFecha de recepción: 20 de julio de 2011Fecha de aprobación: 29 de septiembre de 2011ResumenEl objetivo de este trabajo documental fue revisar la política presupuestaria del Estado venezolano. Hasta 1959 el presupuesto sólo fue herramienta de control de gasto público. De 1959 al 1976 se presenta un híbrido, dando pasos al proceso de planificación. En 1976 se oficializa el Presupuesto por Programa, Proyectos y Realizaciones (PPP) en el país, pero no se ejecuta realmente: al llegar al Congreso Nacional para su aprobación (ahora Asamblea) el análisis era hecho con un criterio trad

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JOHN, MABOR ADUT. "Effects of public financial management policies in Government accounting system: A case Study of National Ministry of Finance and Planning in Juba South Sudan." International Journal of Science and Business 17, no. 1 (2022): 31–41. https://doi.org/10.5281/zenodo.7184260.

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Investigation of the effects of public financial management policies on the accounting system used by the government of South Sudan was/is the goal of this study, along with learning how the National Ministry of Finance and Planning is handling these implications. Data were gathered by administering questionnaires to respondents around the state and conducting interviews. The survey was created using a 5-point Likert scale. To accomplish the research aims, the researcher employed descriptive and explanatory research designs. Additionally, frequency analysis was employed in the study. The Natio

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Mbano, Samson, Ongayi Wadesango, and Newman Wadesango. "Effectiveness of Credit Management Policies as a Treasury Management Tool in Enhancing Financial Performance: The Case of Colcom Pvt Ltd. 2015-2019." International Journal of Economics and Financial Issues 12, no. 5 (2022): 64–70. http://dx.doi.org/10.32479/ijefi.13300.

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This study evaluated the viability of credit arrangement policies in enhancing financial performance of firms. The purpose of the study was to evaluate amongst other things, the effects of money receipting framework on monetary execution and the effects of enthusiasm on past due records. A logical exploration configuration was utilized in this investigation just as a multivariate relapse investigation was directed to decide the coefficients of the factors. The study adopted a quantitative research methodology and data was collected using a questionnaire. Judgemental inspecting method was utili

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Белаш, А. В. "ИССЛЕДОВАНИЕ ВНУТРЕННИХ ФАКТОРОВ И ПРЕГРАД, ВЛИЯЮЩИХ НА ЭФФЕКТИВНОСТЬ МЕЖБЮДЖЕТНЫХ ОТНОШЕНИЙ В РОССИИ". Вестник Академии права и управления, № 2(83) (26 травня 2025): 112–20. https://doi.org/10.47629/2074-9201_2025_2_112_120.

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В статье рассматривается эффективность межбюджетных отношений в России, которая зависит от ряда факторов, включая политические, экономические и социальные. В ходе исследования проведен анализ воздействия этих факторов на эффективность межбюджетных отношений в России на конкретных примерах. Особое внимание уделяется политическим факторам, таким как политическая воля и приоритеты власти, политическая стабильность и консолидация власти, региональные политические амбиции, а также взаимодействие и сотрудничество между федеральным центром и регионами. Показано, что примерами влияния данных факторов

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C. O., Uchenna, Jonathan U. O., Charity E. M., and Blessing U. O. "Application of Machine Learning in Waste Management: An Introductory Approach." Advanced Journal of Science, Technology and Engineering 4, no. 2 (2024): 36–46. http://dx.doi.org/10.52589/ajste-rswscyfz.

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Waste Management is a daily task in urban areas, which needs a huge amount of labour resources and this affects natural, budgetary, efficiency and social aspect of our cities. Manual sorting of garbage is a difficult process that is expensive and that is why scientists create and study automated sorting methods that increase the efficiency of the recycling process. Most recently, there has been a drift in combining waste that is prime scheme with low cost IoT architectural design on a test board. However, the results from all these past approaches and techniques are still not clear and cannot

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Upadysheva, G. Yu. "Development of elements of technology for growing branched sweet cherry seedlings." Pomiculture and small fruits culture in Russia 70 (October 19, 2022): 75–82. http://dx.doi.org/10.31676/2073-4948-2022-70-75-82.

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The results of two-year studies on the influence of rootstocks, physiologically active substances and mechanical techniques on biometric indicators of annual seedlings of two varieties of cherries (Tyutchevka and Chermashnaya) are presented. The research was carried out in 2020-2021 in the experimental nursery of the Federal State Budgetary Research Center of Horticulture in the conditions of the Moscow region. The scheme of the experiment included 5 options: I – removal of apical leaves; II – treatment with Apllin (0.6 g/l); III – removal of apical leaves with treatment with Apllin (0.6 g/l);

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Wren, Daniel A. "Implementing the Gantt chart in Europe and Britain: the contributions of Wallace Clark." Journal of Management History 21, no. 3 (2015): 309–27. http://dx.doi.org/10.1108/jmh-09-2014-0163.

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Purpose The purpose of this paper is to trace the European and British activities of Wallace Clark and his consulting firm with public sector agencies and private firms implement Henry L. Gantt’s chart concept. Design/methodology/approach Archival records and secondary sources in English and French. Findings Developed to meet the shipbuilding and use needs for the Great War (World War I), the Gantt chart was disseminated through the work of Wallace Clark during the 1930s in numerous public sector and private organizations in 12 nations. The Gantt concept was applied in a variety of industries

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Akintunde, Olaide K., Lateef O. Jimoh, Kaothar M. Idris-Adeniyi, and Olubunmi A. Bamiwuye. "Determinants of profit among maize farmers in Osogbo ADP zone of Osun State, Nigeria." Agricultural Sciences 16, no. 42 (2024): 81–90. http://dx.doi.org/10.22620/agrisci.2024.42.011.

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Maize output in Nigeria is declining and worsening economic situations continue to afflict rural households increasing the level of food insecurity. This study examined the determinants of profit among maize farmers in Osogbo ADP zone of Osun State, Nigeria. Primary data were sourced using a well-structured questionnaire from a total of 120 maize farmers. A two-stage sampling procedure was employed to select the farmers. The analytical tools used were descriptive statistics, farm budgetary techniques and regression analysis. The results showed that maize cultivation was dominated by male farme

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Gudi, Soumya N. "Recent Significant Insights and Paradigm Shift in Accounting Trends in the Modern World." International Journal of Research Publication and Reviews 03, no. 12 (2022): 2344–51. http://dx.doi.org/10.55248/gengpi.2022.31273.

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In today's business world, accounting and accounting professionals are essential. Every business must keep accurate books of accounts in order to know how profitable and effective it is and to ensure its survival in the competitive market of today. Because accounting control is the most crucial component of any organization, the role of an accountant is expanding today. This review illustrates the current accounting trends in contemporary business and the challenges faced by accounting professionals. For this reason, every person who runs a business needs to read this review that focuses on a

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