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Relevant bibliographies by topics / Budgeting and Forecasting

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Academic literature on the topic 'Budgeting and Forecasting'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 June 2025

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Journal articles on the topic "Budgeting and Forecasting"

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SCHMIDGALL, R., and A. DEFRANCO. "Budgeting and Forecasting." Cornell Hotel and Restaurant Administration Quarterly 39, no. 6 (1998): 45–51. http://dx.doi.org/10.1016/s0010-8804(99)80005-6.

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Schmidgall, Raymond S., and Agnes L. DeFranco. "Budgeting and Forecasting." Cornell Hotel and Restaurant Administration Quarterly 39, no. 6 (1998): 45–51. http://dx.doi.org/10.1177/001088049803900609.

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Forrester, John P. "Multi-Year Forecasting and Municipal Budgeting." Public Budgeting Finance 11, no. 2 (1991): 47–61. http://dx.doi.org/10.1111/1540-5850.00901.

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Plotnick, Robert D., and Russell M. Lidman. "Forecasting Welfare Caseloads: A Tool to Improve Budgeting." Public Budgeting & Finance 7, no. 3 (1987): 70–81. http://dx.doi.org/10.1111/1540-5850.d01-233.

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Cordery, I., and AG Graham. "Forecasting wheat yields using a water budgeting model." Australian Journal of Agricultural Research 40, no. 4 (1989): 715. http://dx.doi.org/10.1071/ar9890715.

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A model has been developed to forecast soil water variations and wheat crop growth in dry land situations. The forecast of the yield to be expected if sowing occurred today is obtained by running the calibrated model for all years for which meteorological data are available. The soil water content on today's date in each year is fixed at today's observed soil water value. From each year of observed meteorological data, an estimate is made of the yield. These yield data allow construction of a frequency distribution of yield which can be used to make a probabilistic forecast. The model involves two sub-models, a water balance model and acrop development model. The two sub-models interact to provide 5-day estimates of soil water content, actual evaporation and transpiration, runoff and increments to biomass and grain yield. The water balance model takes inputs of daily rainfall and estimated potential evapotranspiration. Available energy is partitioned between evaporation and transpiration depending on leaf area index. There are two soil layers plus a surface interception and depression store. Water removal from the soil layers is dependent on root development and the location of available water. Biomass production is driven by actual transpiration and transpiration efficiency and so biomass and grain development are dependent on the timing and amount of water and energy utilization by the crop. The model was first calibrated in northern New South Wales with 13 years of research station data. With minor recalibration, it provided good estimates of observed district wheat harvests for a continuous period of 75 years. Further recalibration with 30 years of shire data from Queensland, 29 years of single farm data in southern New South Wales and with 31 years of county data from northwestern USA., indicated the model is able to accurately reproduce observed yields and has the potential to provide reliable forecasts of yield, in a range of different climates.

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West, Douglas C. "Advertising Budgeting and Sales Forecasting: The Timing Relationship." International Journal of Advertising 14, no. 1 (1995): 65–77. http://dx.doi.org/10.1080/02650487.1995.11104598.

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Wardhana, Wishnu. "Aplikasi Capital Budgeting dalam Penentuan Keputusan Investasi Kamar dan Ballroom Di Hotel Panorama Lembang." Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan 2, no. 1 (2018): 10–20. http://dx.doi.org/10.34013/jk.v2i1.17.

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This research's title is "Applications of Capital Budgeting Method in Feasibility Study of Rooms and Ballroom Investment at Hotel Panorama Lembang", the purpose of this research are to know the feasibility of hotel investment based on financial projection aspect which using Capital Budgeting Method at Hotel Panorama Lembang. The feasibility of investment evaluate by the tools of capital budgeting model, which is have aspect of Discounted Payback Period, Net Present Value, Internal Rate Of Return, and Profitability Index in Hotel Panorama Lembang. The results of this research from the financial projection evaluated with the tools of capital budgeting evaluation which have the results can be seen that investment is feasible, as calculated by the method of discounted payback period is 8 years and 2 months based on hotel evaluation and 6 years and 11 months based on writer's evaluation, net present value in positive result (NPV > 0) in the amount of Rp. 1.743.693.325 , Internal Rate of Return is higher than the discounted factor of 12% in the amount of 23.9303%, profitability index is in positive result higher than 1. Based upon this calculation summarised that the feasibilty of investment based on financial projection are accepted. Based on the evaluation from the capital budgeting method, the criteria of investment at Hotel Panorama Lembang are accepted. The management used the methods which doesn't improve a good result in feasibility. Methods that used by the author more improve a good result in investing decisions, because using a selection of forecasting methods for future revenues. The author used a time series forecasting methods to improve more revenues for hotel. This forecasting method can provide the closest forecast result and the highest rate of accuracy. The author recommends to the management of Panorama Hotel Lembang to continue and accepted the investment of new rooms and ballroom. Considering the result of a feasebility study with a capital budgeting methods are accepted. The author also recommends to the management of Panorama Hotel Lembang to use a proper forecasting methods, such as time series methods.

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Cepparulo, Alessandra, Francesca Gastaldi, Luisa Giuriato, and Agnese Sacchi. "Budgeting and implementing fiscal policy in Italy." Journal of Public Policy 34, no. 3 (2014): 475–506. http://dx.doi.org/10.1017/s0143814x14000105.

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AbstractForecast errors in budgetary variables are frequent. When systematic, they are a source of concern, as they signal misconduct in fiscal policymaking, undermine the government’s credibility and compromise long-term fiscal sustainability. This paper analyses the characteristics of fiscal forecasting and implementation errors in Italy usingreal-timedata over the period 1998–2009. Several empirical methods are applied in order to identify the features of policymakers’ behaviour in preparing and implementing annual fiscal policy and to discover potential determinants in the formation of the implementation errors. Our results show that implemented budgetary plans systematically fall short one year ahead of ambitious planned adjustments for the main public finance aggregates. Fiscal illusion dominates revenue and GDP forecasting, and preliminary data releases are severely biased estimators of the final data, especially for expenditures. The role of the parliamentary session in driving a severe expenditure drift is confirmed.

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Giaccotto, Carmelo. "Cash Flow Modelling and Forecasting in Capital Budgeting Under Uncertainty." Decision Sciences 21, no. 4 (1990): 825–41. http://dx.doi.org/10.1111/j.1540-5915.1990.tb01252.x.

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Baumeister, Alexander, and Markus Ilg. "Activity Driven Budgeting of Software Projects." International Journal of Human Capital and Information Technology Professionals 1, no. 4 (2010): 14–30. http://dx.doi.org/10.4018/jhcitp.2010100102.

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There are numerous forecast models of software development costs, however, various problems become apparent in context to practical application. Standardized methods, such as COCOMO II have to be calibrated at an individual operational level on the basis of the underlying database. This paper presents a new activity based approach that is based on business specific cost data that can be easily integrated into existing management accounting systems. This approach can be applied to software development projects based on the unified process in which activity driven budgeting promises several advantages compared to common tools in use. It supports enterprise specific cost forecasting and control and can be easily linked with risk analysis. In addition to the presentation of a conceptual design model, the authors present a framework for activity driven budgeting and cost management of software development projects combined with concrete implementation examples.

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Dissertations / Theses on the topic "Budgeting and Forecasting"

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Mushi, Richard. "Budgeting and public sector efficiency in Tanzania." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365114.

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Chatagny, Florian. "Three essays on tax revenue budgeting and forecasting." Rennes 1, 2011. http://www.theses.fr/2011REN1G019.

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La présente thèse de doctorat propose une analyse du processus de budgétisation des recettes fiscales. En particulier, elle propose une analyse économique à la fois théorique et empirique des erreurs de budgétisation des recettes fiscales dans les cantons suisses. Sur le plan théorique, une analyse en termes de transmission stratégique de l’information permet de montrer qu’une asymétrie d’information en faveur d’un ministre des finances au sein d’un cabinet gouvernemental pouvait induire une manipulation des montants de recettes fiscales budgétisés à des fins politiques. Sur le plan empirique, l’analyse d’une base de données sur les 26 cantons suisses sur la période 1980-2007 à l’aide d’outils économétriques permet de mettre en évidence l’impact de l’affiliation politique des membres du cabinet gouvernemental sur les erreurs de prévisions. En particulier, les résultats suggèrent que le positionnement politique moyen sur l’échelle gauche-droit des ministres de portefeuille ait un impact positif direct sur les erreurs de prévisions. Ils suggèrent également que l’affiliation politique du ministre des finances ne joue un rôle que lorsqu’un décalage par rapport aux ministres de portefeuille existe. Enfin, une analyse empirique des soldes budgétaires des cantons suisses montre qu’une sous-estimation des recettes fiscales tend à réduire les déficits publics. Par ailleurs, cet effet sur les deficits semblent être asymétrique dans la mesure ou un sur-estimation des recettes fiscal provoquerait un accroissement du deficit plus important que la réduction induite par une sous-estimation de même ampleur. Ces résultats suggère qu’une sous-estimation des recettes fiscal peut s’avérer souhaitable dans la perspective de réduire des déficits publics excessifs<br>The current thesis is an analysis of the tax revenue budgeting process. More precisely, it proposes an economic analysis, both theoretically and empirically, of the tax revenue budgeting errors observed in Swiss cantons. On a theoretical point of view, it applies a game theoretic model of strategic information transmission to show that an asymmetry of information in the favour of the finance minister within the government cabinet may give him the opportunity to manipulate budgeted amount of tax revenue for political purpose. On an empirical point of view, the econometric analyse of a database on the 26 Swiss cantons over the 1980-2007 period provides us with some evidence that the political leaning of the government cabinet member affect tax revenue budgeting errors. Regression results suggest that the average ideology of the spending minister has a direct positive effect on the tax revenue budgeting errors. Furthermore, it shows that the ideology of the finance minister does affect budgeting errors only if an ideological gap with the spending ministers exists. Finally, an empirical analyse of fiscal balances in Swiss cantons shows that systematically underestimating tax revenue tends to reduce public deficits. It even shows that this effect is asymmetric in the sense that an overestimation of tax revenue increases deficits more than an underestimation of the same amplitude would decrease them. These results suggest that underestimating tax revenue may be a desirable and efficient strategy in order to reduce excessive deficits

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De, Castilho Lazaro Mariana. "Opportunities for improving corporate budgeting and the financial forecasting process." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111475.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2017.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (page 32).<br>This thesis focuses on how the financial planning and budgeting department of a corporation can improve its annual budget and financial forecasting processes. A series of interview were conducted to better assess the main issues and how they can be improved.<br>by Mariana De Castilho Lazaro.<br>M.B.A.

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Alsharif, Ali Abdusalam. "Cash flow forecasting process and its impact on capital budgeting : evidence from Libya." Thesis, University of Huddersfield, 2016. http://eprints.hud.ac.uk/id/eprint/32618/.

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This study highlights the role of cash flow forecasting process in capital budgeting decisions, where the forecasting process starts with identifying the procedures and methods used in forecasting, and ends by estimating future cash flow required by managers for decision-making. This study utilised questionnaire survey to collect data from 69 manufacturing and oil companies operating in Libya within contingency and new institutional sociology theories, which are commonly used in capital budgeting research. Further, this study seeks to ascertain the key variables associated with the forecasting process in capital budgeting decisions. In this regard, this study examined the contingent and institutional variables influencing the use of forecasting procedures and methods associated with the adoption of different capital budgeting processes. Consequently, the results of this study explored the forecasting procedures, methods and the capital budgeting techniques used in manufacturing and oil companies operating in Libya. The researcher found that most manufacturing and oil companies depend on personal and management's subjective estimates in forecasting their future cash flows. In terms of the extent of use of capital budgeting techniques, the findings indicate that most Libyan manufacturing and oil companies use the payback period (PB) and accounting rate of return (ARR) to evaluate and select the investment opportunities, as well as rely upon subjective assessments in evaluating the project risk inherent within capital budgeting decisions. In addition, this study applied the partial least squares structural equation modelling (PLS-SEM) technique to test the research hypotheses. Using the same sample of Libyan manufacturing and oil companies, the findings are as follows. First, the use of forecasting procedures/methods and components of cash flow are positively associated with the extent of use of capital budgeting techniques. Second, the forecasting horizon and the use of multiple data sources in forecasting are significantly associated with the use of forecasting procedures and methods. Third, the presence of qualified persons responsible for estimating future cash flow is positively associated with the use of forecasting procedures and methods. Fourth, the findings suggest that the influence of contingent variables differs from public to private companies. Fifth, the study findings also suggest that coercive, mimetic and normative pressures are significantly associated with the use of forecasting procedures and methods. Finally, the research findings revealed that there is a significant relationship between the procedures and methods used in forecasting (PMUF) and the firms’ financial performance (PERF), whilst the study does not find any evidence that the extent of use of capital budgeting techniques improves the firms’ financial performance. The findings of this study offer new important insights and contributions to the existing literature, as well as have useful implications for practitioners and researchers.

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Sabela, Sibusiso Wellington. "An evaluation of the most prevalent budgeting practice in the South African business community." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/31857.

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This study is based on a combination of existing theoretical knowledge and recently conducted empirical research. The analysis of knowledge that has come from the academic world has resulted in an extensive review of budgeting. The review starts at the inception of budgets in the nineteenth century, where it was just a tool to manage cost and cash flows. The study follows the trajectory of the evolution of budgeting from Traditional Budgeting practices that lasted for decades to, what is known today as, Better Budgeting. The evolution of budgeting has been driven by the desire of organisations to mitigate business challenges which result from the economic volatilities of the day as well as to remain competitive. This desire to mitigate business challenges remains relevant today and demands that organisations be equipped with best practice management tools, systems and business processes. In order to manage organisations effectively and efficiently, Management Accounting as a discipline is in a state of constant development. Over the years, a number of new innovations have been introduced in the field of Management Accounting. These include (but are not limited to) concepts such as Activity Based Costing (ABC), Activity Based Management (ABM), Activity Based Budgeting (ABB), Target Costing, Strategic Cost Management and Economic Value Added (Budgeting)(EVA™), Zero Based Budgeting (ZBB), Rolling Budgets and Forecasting (RBF), Balanced-Score Card (BSC) and Beyond Budgeting. These innovations aim to provide business managers with practical value adding solutions for a better understanding of the organisation’s product or service costing and planning strategies. The focus of this study is on innovations relating to the planning strategies of the organisation. Innovations that relate to planning include: Activity Based Budgeting, Zero Based Budgeting and Rolling Budgeting and Forecasting. The budget evolution is not short of academic value; researchers have conducted empirical surveys and have provided a theoretical perspective on the subject matter with fruitful findings. There appears to be a consensus regarding a total overhaul of Traditional Budgeting with the clear intention to move towards Better Budgeting. In the midst of this continued research work, there has been an emergence of a radical view about budgeting. This radical view concerns pursuing an agenda that suggests that organisations must stop preparing budgets. The gist of this radical development can be summed up as the limitations presented by budgeting in organisations. This recent concept has been coined as Beyond Budgeting. To remain globally competitive, South African organisations must keep abreast with the latest developments in management practices. This study therefore provides a good platform for South African organisations to obtain knowledge in what other countries are already doing around the subject of budgeting. The study has a two-pronged problem statement. Firstly, do organisations still budget? Secondly, what do organisations feel is the future for budgeting? Are they keeping with Traditional Budgeting, moving towards Better Budgeting or rather going further and looking Beyond Budgeting? The South African business community is no exception to this global budget debate about Traditional Budgeting, Better Budgeting and Beyond Budgeting. To gather evidence, the study made use of an online survey questionnaire that is attached as Appendix 2. An email invite containing an Internet hyperlink was sent to respondents. Respondents were expected to click on the hyperlink to gain access the pre-designed online survey questionnaire. Upon the analysis of the results, it was concluded that the South African business community still relies on budgeting, with 90% of the respondents saying that budgeting is indispensable, as their organisations will not manage without budgeting. Furthermore, there was a clear-cut move from Traditional Budgeting towards Better Budgeting. The study also concluded that the move towards Better Budgeting is supported by the inability of Traditional Budgeting to keep up with the rapid changes in macro and micro-economic factors. Also interesting to note is the revelation that 0% of the respondents indicated that they had adopted and implemented Beyond Budgeting. This resistance by the South African business community to the adoption of Beyond Budgeting and the resulting slower pace of this new practice's implementation is actually similar to the pace at which global organisations have received this radical budgeting practice.<br>Dissertation (MCom) University of Pretoria, 2012<br>am2013<br>Financial Management<br>unrestricted

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Abrahams, Shaheed. "Budgeting, forecasting and financial planning as a strategic tool in the Eastern Cape's manufacturing industry." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1008408.

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The primary objective of the study is to assess whether organisations are using their budgeting, forecasting and financial planning information as a strategic tool in the decision-making process. The research aims to investigate the various factors that hinder the success of the finance department in delivering a quality financial plan, budget or forecast to top management and the rest of the organisation.

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Andersen, Frans, and David Fagersand. "Forecasting commodities : - A study of methods, interests and preception." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230411.

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This study aims to investigate reasons for variation in accuracy between different forecast methods by studying the choice of methods, learning processes, biases and opinions within the firms using them; enabling us to provide recommendations of how to improve accuracy within each forecast method. Eleven Swedish and international companies that are regularly forecasting commodity price-levels have been interviewed. Since there is a cultural aspect to the development of forecast methods; the authors have chosen to conduct a qualitative study, using a semi-structured interview technique that enables us to illustrate company-specific determinants. The results show that choice of methods, learning processes, biases and opinions all have potentially substantial implications on the accuracy achieved. The phenomena’s individual implication on accuracy varies amongst method-group.

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Henttu-Aho, T. (Tiina). "The emerging practices of modern budgeting and the role of controller." Doctoral thesis, Oulun yliopisto, 2016. http://urn.fi/urn:isbn:9789526214399.

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Abstract The presumed dominance of the traditional annual budgeting process as a cornerstone of management control has been called into question in recent years. Various new developments in budgeting have been seen replacing or complementing organisations’ conventional budgeting. The dissertation provides a comprehensive picture of these new budgetary practices and their implications for management accounting work, through investigation of the fragmentation among various purposes of budgeting and of the ways in which the role of controller and new budgetary practices can complement each other. The dissertation is composed of four inter-related essays, which provide qualitative evidence of how firmly established practices such as budgeting change and what implications the change has for the conflicting purposes of budgeting. It also provides insight into the ways controllers are able to build holistic view of the totality of budgetary control and compile new accounting information. The empirical findings presented in the dissertation give rise to novel concept of fragmentation, which can be defined as an arrangement wherein a new mix of diverse controls is used to serve several purposes of budgeting and a single budgeting process is either replaced with or complemented by other control mechanisms. Fragmentation can serve as a common denominator for recent developments in budgeting but also aid in understanding the variation in new budgetary practices. Fragmentation of budgeting makes the boundaries of a budgetary system blurred but also enables designing flexibility into the control system itself. For the role of controller, fragmented budgetary practices mean co-ordinating the linkages between various budget-related methods, wider communication and interaction with organisational actors, new business-oriented skills related to key purposes of budgeting, and a growing professional role in increasing the ‘realism’ of accounting information in the lateral budgetary planning process<br>Tiivistelmä Perinteisen vuosibudjetoinnin valta-asemaa johdon ohjausjärjestelmien kulmakivenä on alettu kyseenalaistaa viime vuosina. Budjetoinnin uudet kehityssuuntaukset näyttäisivät joko korvaavan tai täydentävän vakiintunutta budjetointikäytäntöä organisaatioissa. Tämä väitöskirja tarjoaa kokonaisvaltaisen kuvan uusista käytännöistä, sekä niiden vaikutuksista johdon laskentatoimen työhön. Väitöskirja tutkii budjetoinnin eri tehtävien pirstaloitumista sekä sitä, miten controllerin rooli ja uudet budjetointikäytännöt voivat toimia toisiaan täydentävästi. Väitöskirja muodostuu neljästä toisiinsa liittyvästä esseestä, jotka tuovat laadullisen tutkimuksen keinoin esille, kuinka vakiintunut käytäntö, kuten budjetointi, muuttuu, ja mitä vaikutuksia tällä muutoksella on budjetoinnin eri tehtäviin. Tutkimus tarjoaa myös käsityksen siitä, miten kontrollerit muodostavat kokonaiskuvan budjetoinnillisesta ohjausjärjestelmästä ja tuottavat uutta laskentatoimen informaatiota. Tämä väitöskirja kuvaa budjetoinnin muutosta käsitteellä pirstaloituminen (fragmentation). Se voidaan määritellä järjestelyksi, jossa uutta, erilaisten ohjausmenetelmien yhdistelmää käytetään palvelemaan budjetoinnin eri tehtäviä, ja jossa yksittäinen budjetointiprosessi joko korvautuu tai täydentyy muilla ohjausmekanismeilla. Tämä käsite tarjoaa yhteisen nimittäjän viimeaikaisille budjetoinnin kehityssuuntauksille, mutta auttaa myös ymmärtämään paremmin budjetoinnin eri variaatioita. Budjetoinnin pirstaloituminen hämärtää budjetointijärjestelmän rajat, mutta mahdollistaa myös joustavuuden suunnittelun järjestelmään itsessään. Kontrollerin roolin näkökulmasta budjetoinnin pirstaloituminen merkitsee budjetoinnin eri menetelmien välisten yhteyksien koordinointia, laajempaa kommunikaatiota ja vuorovaikutusta organisaation eri toimijoiden kanssa, uusien liiketoimintaorientoituneiden taitojen lisääntymistä sekä ammatillisen roolin korostumista laskentainformaation realismin parantamisessa budjetoinnin lateraalisessa suunnitteluprosessissa

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Yang, Yuan. "A Study of Hotel Management Financial Competencies with the Focus on Revenue and Cost Management." Kent State University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=kent1416340922.

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Pokorná, Jitka. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442963.

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The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.

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Books on the topic "Budgeting and Forecasting"

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Bennett, Jerome V. Budgeting and forecasting manual. WG&L/RIA Group, 1996.

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Gary, Cokins, ed. Budgeting, planning, and forecasting in uncertain times. American Institute of Certified Public Accountants (AICPA), 2014.

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Remenyi, D. Forecasting, planning and budgeting using Lotus 1-2-3. Glentop, 1988.

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Nugus, Sue. Financial planning using Excel: Forecasting planning and budgeting techniques. 2nd ed. CIMA/Elsevier, 2009.

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Budgetary forecasting in local government: New tools and techniques. Quorum Books, 1993.

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Development, Organization for Economic Co-operation and. Budgeting and policy making. OECD, 1996.

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The financial times essential guide to budgeting and forecasting: How to deliver accurate numbers. Pearson, 2012.

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South Carolina. General Assembly. House of Representatives. Ways and Means Committee. Program budget progress report, FY 88-89. House Ways and Means Committee, 1988.

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United States. Office of Management and Budget. Preparation, submission, and execution of the budget. Executive Office of the President, Office of Management and Budget, 2002.

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Posner, Paul L. Budget issues: Budgeting for capital : statement of Paul L. Posner, Director, Budget Issues, Accounting and Information Management Division, before the President's Commission to Study Capital Budgeting. The Office, 1998.

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Book chapters on the topic "Budgeting and Forecasting"

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Hobdy, Terrence B. "Implementing Forecasting Best Practices." In Handbook of Budgeting. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200871.ch10.

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Donaldson, Bill. "Sales Forecasting and Budgeting." In Sales Management. Macmillan Education UK, 1998. http://dx.doi.org/10.1007/978-1-349-26354-7_7.

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Orlando, Joseph M., and William E. Dailey. "Budgeting and Forecasting: Process Tweak or Process Overhaul?" In Handbook of Budgeting. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200871.ch4.

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Khan, Aman. "Elements of Budget Forecasting." In Fundamentals of Public Budgeting and Finance. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-19226-6_7.

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Doherty, Theresa, and Carolyn Fredey. "Hotel Revenue Management: Forecasting and Budgeting." In Hospitality Revenue Management. Apple Academic Press, 2020. http://dx.doi.org/10.1201/9781003019923-6.

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"Forecasting and Budgeting." In Startup CEO. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118683194.ch22.

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"Forecasting cash flows: quantitative techniques and routes." In Capital Budgeting. Cambridge University Press, 2002. http://dx.doi.org/10.1017/cbo9780511753701.004.

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"Forecasting cash flows: qualitative or judgemental techniques." In Capital Budgeting. Cambridge University Press, 2002. http://dx.doi.org/10.1017/cbo9780511753701.005.

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"Forecasting and analysing risks in property investments." In Capital Budgeting. Cambridge University Press, 2002. http://dx.doi.org/10.1017/cbo9780511753701.016.

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"FORECASTING, BUDGETING, AND BUSINESS VALUATION." In Strategic Business Forecasting. CRC Press, 2000. http://dx.doi.org/10.4324/9781482279184-2.

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Conference papers on the topic "Budgeting and Forecasting"

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Pejović, Biljana, Dragana Trifunović, and Aleksandra Živaljević. "CASH FLOW FORECASTING FOR INTERNATIONAL PROJECTS IN THE PROCESS OF CAPITAL BUDGETING DURING THE COVID-19." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.129.

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Abstract:

By predicting cash flows in the capital budgeting procedure, the profitability of an investment at the international level is determined in advance. Although investing globally provides greater opportunities for earnings, cost reduction and business diversification, all risks posed by international business must be considered when choosing a discount rate. In addition to the risks inherent in cross-border business such as exchange rate risk, country risk, the risks caused by the pandemic crisis, which relate primarily to measures taken by states to protect the population by introducing quarantine, restricting the flow of people, goods and capital, as well as activities that are endangered by a pandemic, must be considered too. If all the risks that determine the discount rate are well assessed, the cash flow forecast will be more accurate.

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