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Relevant bibliographies by topics / Budgeting and Forecasting / Dissertations / Theses

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Dissertations / Theses on the topic 'Budgeting and Forecasting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

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,

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3

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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4

Paluan, Davide <1993&gt. "L'attività di Forecasting e Budgeting nell'azienda Komatsu Italia Manufacturing S.p.A." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12550.

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L’oggetto della tesi è lo studio approfondito dell’attività di budgeting e forecasting, prima nella letteratura accademica e di settore, poi analizzando tali attività all’interno dell’ambiente aziendale (Komatsu Italia Manufacturing S.p.A).L’obiettivo prefissatomi è quello di analizzare come avvengono le sopracitate attività nella pratica tramite lo studio di un caso aziendale: chi le svolge, quando, quali metodologie vengono utilizzate, quali criticità emergono, come vengono risolte dall’azienda, se tali attività hanno subito modifiche in relazione al mutare del contesto e infine una compara

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5

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

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6

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 organis

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7

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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8

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 ena

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9

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.

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10

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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11

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

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12

Kumar, Akhil. "Budget-Related Prediction Models in the Business Environment with Special Reference to Spot Price Predictions." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331533/.

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The purpose of this research is to study and improve decision accuracy in the real world. Spot price prediction of petroleum products, in a budgeting context, is the task chosen to study prediction accuracy. Prediction accuracy of executives in a multinational oil company is examined. The Brunswik Lens Model framework is used to evaluate prediction accuracy. Predictions of the individuals, the composite group (mathematical average of the individuals), the interacting group, and the environmental model were compared. Predictions of the individuals were obtained through a laboratory experiment i

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13

Žídek, Jan. "Efektivní podnikové řízení v době ekonomické nejistoty." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17159.

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As a result of the financial crisis are companies forced to face uncertainties which significantly affect corporate governance. Companies have many ways how to face this issue. This work is focused on the possibility of using modern system Corporate Performance Management. The first part describes the impact of financial crisis on the Czech economy, business environment and are being defined most characteristic uncertainties, businesses must address. In this section is also mentioned the historical development of information technology and management information systems, which are closely link

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14

Staněk, Pavel. "Plánování jako součást konceptu CPM a jeho praktická implementace." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10473.

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Diploma thesis is focused on enterprise planning. The main part of the thesis is dedicated to the design of the planning model in the SW company, which comes from real condition of big SW company. The first chapter introduces the world of enterprise planning to the reader. There are clarified reasons of current rise of demand in this area of planning and the advantages of its use. The following chapter explains the essential theory related to enterprise planning area. It also mentions other system approaches to enterprise planning. In the end of the chapter there are described main principles

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15

Ziemerink, Johanna Elizabeth Emmarentia. "Die toepassing van bedryfs- en bestuursrekeningkunde vir die ontwikkeling van kleinsakeondernemings in Suid-Afrika / J.E.E. Ziemerink." Thesis, North-West University, 2008. http://hdl.handle.net/10394/2340.

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For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important i

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16

Баскаков, А. Ю. "Бюджетний менеджмент у механізмі управління фінансовими ресурсами держави". Thesis, Чернігів, 2017. http://ir.stu.cn.ua/123456789/15531.

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Баскаков, А. Ю. Бюджетний менеджмент у механізмі управління фінансовими ресурсами держави : дис. ... канд. екон. наук : 08.00.08 / А. Ю. Баскаков. - Чернгів, 2017. - 299 с.<br>Дисертація присвячена теоретичному узагальненню та вирішенню важливого наукового завдання, що полягає в розвитку теоретичних положень та удосконаленні науково-методичних підходів до управління фінансовими ресурсами держави. У роботі систематизовано та критично проаналізовано наукові підходи до тлумачення сутності поняття «фінансові ресурси держави», удосконалено трактування управління фінансовими ресурсами держави, що ґ

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17

Tema, Matsepo Aniva. "Evaluation of the medicine procurement and supply management system in public hospitals in Lesotho / Matsepo Aniva Tema." Thesis, 2014. http://hdl.handle.net/10394/16315.

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In a well-functioning medicine supply chain management system, procurement forms an integral part that needs to be closely monitored and integrated with other functions. Good procurement practices in the public health sector ensure that good quality efficacious medicines are distributed in the country in the right quantities and at reasonable costs. Pharmaceutical procurement is a major determinant of drug availability and total health costs. It is indicated that medicine expenditure represents the single largest expenditure after salaries and accounts for approximately 20 to 40% of the total

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18

Альошкіна, О. Є. "Управління видатками бюджету". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/10957.

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У роботі розглядаються теоретичні аспекти управління видатками бюджету. Проаналізовано практику і проблематику управління видатками бюджету в Україні. Розроблено пропозиції щодо вдосконалення управління видатками бюджету. Запропоновано: оптимізувати кількість бюджетних програм шляхом переглядання мережі виконавців; запровадити інструментарій адресного фінансування соціальних потреб; врегулювати повноваження та відповідальність за виконання державного бюджету за видатками між державними органами влади та розпорядниками бюджетних коштів.<br>Diploma thesis deals with theoretical aspects of manag

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19

Reynolds, Arthur. "Factors influencing the success of activity-based costing in the Nelson Mandela Bay metropole manufacturing industry." Diss., 2014. http://hdl.handle.net/10500/13388.

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Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson

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