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Dissertations / Theses on the topic 'Control budget'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

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1

何民權 and Man-kuen Alexander Ho. "Budget control: communication problems." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31266046.

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Ho, Man-kuen Alexander. "Budget control : communication problems /." [Hong Kong : University of Hong Kong], 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13787925.

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3

Foster, Tracy A. "Budget Planning, Budget Control, Business Age, and Financial Performance in Small Businesses." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3605.

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Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the th

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Sakunaka, Masakazu. "Defense budget control in the event of emergency." Monterey, California: Naval Postgraduate School, 2013. http://hdl.handle.net/10945/34735.

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Approved for public release; distribution is unlimited<br>The purpose of this thesis is to give recommendations to the government of Japan for better provision of budget in contingent situations. To accomplish the objective, this thesis explains how a government should control the provision of adequate and timely budgets in the military. Literature shows that routine budget process has a control function and four basic steps. A shorter process to fund emergencies is found in the U.Ss practical cases for contingency funding, though there are some risks of misuse. If the contingency funds cannot

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Phipps, Kaaren Maree. "Budget control analysis of logistics companies in Port Elizabeth." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021027.

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The treatise analyses the issues around budgets and examines budget expenditure control procedures. The research method selected has been formulated from the research onion process (Saunders, Lewis and Thornhill 2009). This methodology first identifies the research approach, research strategy, timelines and data collection methods. As part of the research process, a quantitative approach has been taken and a survey was carried out in relation to the collection of quantitative data for the purposes of the treatise research. The final analysis of the survey results is reflected in the conclusion

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Berg, Anton, and Fredric Karlsson. "Why the annual budget is not dead : Contingencies affecting the relevance of the budget critique." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226677.

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The aim of this study is to investigate how companies within different industries that use budgets perceive the critique that has been raised against it. As such, this study explores whether the companies find the critique valid and if so, whether and how they have managed to cope with the problems that the budget has been argued to entail. Additionally, this study explores the potential impact that the external and internal context of the budget may have on these perceptions. Utilizing on a qualitative case study research design, our findings indicate that the relevance of the critique is con

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Jankovic, Ana, Magdalena Gjurovska, and Minela Besic. "Budget som styrmedel : Ett stöd eller en belastning?" Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36004.

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Bakgrund: Ekonomistyrningen omfattar planering och uppföljning av ekonomiska mål och mått, samt påverkan på en verksamhet och dess personal genom beslut och handling. Styrmedel behövs för att fullgöra ekonomistyrningens funktioner och uppnå företagets uppsatta mål. Budget är ett av de vanligaste styrsystemen inom de formella styrmedlen. I dagsläget är debatten om budgetering intensiv och det råder oenigheter om budgeten i själva verket är ett bra verktyg eller ett onödig ont. Syfte: Syftet med denna studie är att undersöka vilken betydelse budgeten har som styrmedel i det valda fallfö

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De, Bruin Lizelle. "Budget control and monitoring challenges for school governing bodies / Lizelle de Bruin." Thesis, North-West University, 2014. http://hdl.handle.net/10394/10609.

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This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni

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Knowles, Winford Wesley. "The Budget Enforcement Act of 1990: supplemental appropriation spending control effectiveness." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/23558.

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Approved for public release; distribution is unlimited<br>The purpose of this thesis is to identify and evaluate the impact of the Budget Enforcement Act of 1990 (BEA) on the supplemental appropriation process. The main thrust of the thesis will be to determine whether the changes brought about by the passage of the BEA have had any noticeable impact upon spending controls within supplemental appropriation legislation. It will also make an assessment in the changes in relative power between the legislative and executive branches with respect to supplemental appropriations. The pattern

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Ondoua, Ekobena Jean-Marie. "Le processus budgétaire au Cameroun : aspects juridico-institutionnels et analyse critique des enjeux et défis de la nouvelle gouvernance financière publique." Thesis, Littoral, 2017. http://www.theses.fr/2017DUNK0454.

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Le Cameroun a adopté un nouveau régime financier de l’Etat par la loi n°2007/006 du 26 Décembre 2007 entrée en vigueur le 1er janvier 2013. Cette loi introduit une nouvelle culture dans la façon de concevoir et de gérer les finances publiques et s’inscrit dans un mouvement de réforme de fond des finances publiques dans le monde. Le processus budgétaire est considérablement rénové par l’instauration d’une budgétisation par programmes. Grâce à ce nouveau dispositif, les décideurs publics, politiques ou gestionnaires cessent de raisonner uniquement en termes de moyens pour se tourner résolument v

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Nguon, Jenny, and Jenny Barck-holst. "Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-37734.

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På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år

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Jamous, Angela, and Sanaz Saed. "Styrning och kontroll i organisationer med hög grad av blandad formalisering." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-17737.

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In recent years many studies have discussed how companies choose to manage business. Management control is an essential factor for companies in order to achieve the objective and result of the organization. Management control can be defined as control. Control instruments can be applied in business and can vary from company to company. Companies’ goals, governance and the way that the goals are achieved can vary. Therefore, it is important to apply a control instrument which works as a support for the company. Control instruments which are applied in a business must be able to have an impact o

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Masri, Maher H. "The efficacy of budgets as a management control system." Thesis, This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-08222009-040421/.

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Vilhelmsson, Lars-Erik, and Eric Fridlund. "Management Control Systems and Job Stressors : Identifying the mechanisms by which budget and KPI controls influence job stressors." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180217.

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This exploratory study explores how management control systems influence job stressors. More specifically, this study seeks to unravel the mechanisms by which budget and KPI controls influence job stressors. In our study we use the well-established Job Demand - Job Control - Job Support Model to compare previous research on job stressors with our case study. We interview Controllers and Managers at a manufacturing company within the industrial industry. Data was collected through semi-structured interviews and analysed through thematic content analysis. Our study discovers various combinations

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Edler, Johanna, and Sara Kempe. "Komparativ studie av budget i offentlig och privat sektor." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17177.

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Denna uppsats behandlar ämnet budgetslack samt olika faktorers påverkan inom tre skildaverksamheter. Budgetslack är vanligt förekommande inom de flesta verksamheter och sessom ett problem som minskar verksamheters konkurrenskraft. Det råder dock delademeningar om vilka faktorer som ökar respektive minskar existensen av slack samtförekommande studier som motsäger varandra. Vi ansåg därför att det vore intressant attstudera ämnet närmare och valde att fördjupa oss i hur faktorerna budgetstyrning,företagsmiljö, agerande i eget intresse, informationsasymmetri, deltagandegrad ibudgetförhandlingen s

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Santos, Gisele Cristina dos. "Uma investigação da relação das características do processo orçamentário sobre a performance da execução orçamentária na percepção dos gestores do Serviço de Saúde." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-29112016-114412/.

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O controle orçamentário é apontado como um mecanismo gerencial adequado para redução, controle de custos e avaliação do desempenho de uma instituição hospitalar. No ambiente da Saúde, onde se inserem os hospitais, o orçamento atua como um instrumento de alocação de recursos, coordenação, controle e comunicação das estratégias da instituição, já que há crescente busca pela redução de custos e eficiência devido à escassez de recursos presente nesse setor. O processo orçamentário nesse ambiente pode ser influenciado por características peculiares desta área, como complexidade, frequência e incert

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Pavlova, Julia, and Fredrika Skogqvist. "Less is More : Experiences of abandoning the budget." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-326817.

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The budget is widely criticised for consuming time and resources without adding sufficientvalue, however, it is undeniably one of the most important tools for planning andcoordination. This case study examines a company that has abandoned the budget andreplaced it with new planning and forecasting processes to achieve a dynamic process with aforward-looking mentality and less focus on details. The objective of the study is toinvestigate the experiences of the new processes and how the ways of working have beenaffected from a management accounting change perspective, with a focus from thecontro

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Fuková, Markéta. "Rozpočtový proces v ČR a v zemích OECD: Kontrola a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85892.

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This thesis deals with the control and audit of the state budget. The main objective is to evaluate the control and audit of state budget in the Czech Republic and provide recommendations. To achieve this objective, content analysis of literature and laws is done. Then based on the database of Budget Practices and Procedures Database, analysis of the responses of OECD countries is made. According to responses from the database, tables that compare the internal audit, external audit and performance audit carried out by the supreme audit institutions are compiled. From obtained knowledge and app

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önder, Lucy, and Nathalie Garcia. "Budgetlös styrning : -Är det dags att lämna den traditionella budgetn bakom sig?" Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6299.

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<p> </p><p><strong>Problem:</strong> Majoriteten av alla företag budgeterar. Frågan är om budgeten är ett nödvändigt ont eller bara en gammal vana.</p><p><strong>Syfte:</strong> Syftet med denna studie är att undersöka småföretagares uppfattning om budget- och budgetlös styrning. Detta för att ta reda på om det är dags att lämna den traditionella budgeten bakom sig?</p><p><strong>Metod: </strong>Insamlingen av empirisk data har skett genom direkt intervjuer med fyra företag i Eskilstuna. Dessa företag har mellan 20-49 anställda. En litteratursökning har även gjorts för

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Shojaei-, Arani Saïd. "L'efficacité du contrôle parlementaire du budget exécuté en France sous la Cinquième République." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1054.

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Le fondement théorique du contrôle parlementaire du budget exécuté a été prévu par la DDHC de 1789. Cependant, c’est sous la Restauration que son application fut devint possible. Ainsi, l’utilité et l’efficacité du contrôle parlementaire du budget exécuté résidèrent dans l’établissement d’un chaînage budgétaire qui avait pour finalité, non seulement la clôture d’un exercice budgétaire dans un délai assez court mais aussi de perfectionner la prévision des budgets ultérieures. Alors que la Restauration était « l’âge d’or » du contrôle parlementaire a posteriori du budget de l’État, la 3e et la 4

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Zigmundová, Alena. "Analýza hospodaření v konkrétních podmínkách města Mariánské Lázně v letech 2003 - 2009." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73677.

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The elaborated diploma thesis is concerned with questions of budgetary control of municipalities. The first part is dedicated to characteristics and main features of municipalities on the theoretical basis. The second, practical part represents concrete town Marianske Lazne. I have described earnings and expenses of the year 2009 in detail and have given reasons for the related facts.

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Pospíšilová, Kateřina. "Rozpočtové hospodaření územních samosprávných celků v konkrétních podmínkách Městské části Praha 11 v časové řadě let 2009 - 2011." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142106.

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The diploma work is divided into two parts: the theoretical and the practical. The theoretical part describes especially municipalities and the budget. The practical part analyses the budget management of the City District Prague 11 between years 2009-2011.

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Ha, Thi Phuong Thao. "La réforme des contrôles financiers publics au Vietnam." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01D037.

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Les institutions chargées des contrôles financiers publics ont été créées en 1945, du niveau central au niveau local, parallèlement à la fondation de la République démocratique du Vietnam. Ces institutions connaissent aujourd’hui des difficultés dans leur mission de contrôle. L'Assemblée nationale dispose d’importants pouvoirs de contrôle, qu’elle peine toutefois à mettre en œuvre. Créé en 1994, l’Audit d’Etat, qui bénéficie aujourd’hui d’un statut constitutionnel, a pour mission de l’assister. Les autres institutions de contrôle relèvent du ministère des Finances, du ministère de la Planifica

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Beltrão, Adriana Áurea Santiago. "Controle orçamentário como instrumento de poder: estudo de caso em uma empresa de transmissão e distribuição de energia." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/878.

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Made available in DSpace on 2016-03-15T19:32:27Z (GMT). No. of bitstreams: 1 Adriana Aurea Santiago Beltrao.pdf: 926958 bytes, checksum: c457eb59f4f5fac0bd0a2edeb3a9d01e (MD5) Previous issue date: 2011-01-27<br>Fundo Mackenzie de Pesquisa<br>This thesis aims at examining the use of the budget as an instrument of exercising power and identify within the typology proposed by Galbraith (1986) as forms of power are being used in budgetary control in the company ISS TRANSMISSION AND DISTRIBUTION OFF ENERGY. As specific objectives, this study seeks to identify among these variables that related to

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Lunkes, Rogério João, Codesso Mauricio Mello, and Feliu Vicente Ripoll. "Prácticas presupuestarias: un estudio en los puertos del sur de Brasil." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/114902.

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This study aims to collect data on budget practices of port companies in southern Brazil. To achieve this, an empirical study was conducted; a questionnaire was sent to three ports in southern Brazil. The results showed that the ports of the region, contrary to the literature, only applied budget practices partially. A major characteristic of this research is the development of top-down budgeting, which is not aligned with the strategic plan, creating potential problems of coordination between departments and motivation of employees, this is also related to the internal evaluation of the resul

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Williams, Robert Edward. "Intent, impact and public policy consequences of increased congressional control of Department of the Navy budget execution." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/23055.

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Ríos, Martínez Ana María. "Budget transparency and legislative oversight in public administrations= Transparencia presupuestaria y control legislativo en las Administraciones Públicas." Doctoral thesis, Universidad de Murcia, 2016. http://hdl.handle.net/10803/364775.

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El sector público se financia con recursos económicos procedentes de los ciudadanos, por lo que es comprensible que éstos demanden cada día una mayor transparencia con el fin de controlar las actividades que realizan las administraciones públicas. En este sentido, el presupuesto es el instrumento mediante el cual los gobiernos plantean la forma en la que se proponen cumplir con sus responsabilidades durante cada ejercicio. Según International Budget Partnership (IBP) (2012), la mejor manera de optimizar la asignación de los recursos públicos es a través de procesos presupuestarios transparente

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Oza, Maulik D. "Performance Analysis of Turbo Coded Waveforms and Link Budget Analysis (LBA) based Range Estimation over Terrain Blockage." University of Toledo / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1278524750.

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Bergström, Moa, and Andreas Bergström. "Budgetering i osäkra miljöer : En komparativ fallstudie i byggbranschen." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-75592.

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Bakgrund: Budgeten har en lång historia i vilken dess roll och betydelse har ändrats över tid. Budgeten fyller en mängd olika syften som är såväl företags- som situationsspecifika. Under senare år har det riktats kritik mot budgeten gällande att den inte är anpassad till dagens ständigt föränderliga miljö. Byggföretag verkar i en bransch som är ständigt beroende av förändringar i samhällsutvecklingen som förutsätter flexibilitet och ställer hårda krav på anpassningsförmåga samt behärskning av potentiell hastig omstrukturering. Syfte: Uppsatsens syfte är att skapa kunskap om vilka, och hur, oli

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Oliveira, Jaqueline Watanabe. "Controle Gerencial e a Tecnologia da Informação: um estudo de caso na previsão orçamentária em uma organização do setor industrial." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=9028.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>A evolução tecnológica tem feito as empresas se modificarem, e para acompanhar o mercado elas buscam opções que possam ajudar melhor nas tomadas de suas decisões, uma delas é a utilização de tecnologias. A presente pesquisa objetiva analisar a contribuição da tecnologia da informação no orçamento da indústria Alfa. Esta pesquisa é descritiva e exploratória, pois busca descrever a realidade da organização, identificando as características do orçamento da mesma, é quantitativa, pois busca através de métodos estatísticos realizar prev

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Mattelin, Martin, and Emelie Andersson. "Ekonomistyrning i PostNord AB Region Växjö : Budget i kombination med prestationsmätning och dess styreffekter i organisationen." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35510.

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Bakgrund: I en konkurrenskraftig miljö med föränderliga villkor krävs en tillämpning av sofistikerade styrverktyg inom ett företags ekonomistyrsystem. Verksamheten PostNord AB har i och med en bolagisering och avreglering genomgått en strukturomvandling men har fortfarande ett statligt uppdrag samtidigt som de konkurrerar med helt kommersiella företag. Problemdiskussion: PostNord AB får i dagsläget inte önskad effekt på styrning i verksamheten då det brister i förhållning till budgeten. Detta har utmynnat i en diskussion kring relationen mellan budget och prestationsmätning och

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Kolesová, Zuzana. "Analýza hospodaření obce Sedlec a dopady účetní reformy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76144.

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This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary contr

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Yarian, Mohammad. "Trender inom verksamhetsstyrning." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-128717.

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Idag styr och planerar de flesta organisationer i någon form, det gäller både den privata sektorn som den offentliga sektorn. Det finns olika sätt och modeller man kan använda för att styra en verksamhet t.ex. genom balanserad styrkort. Styrning startas oftast från centrala direktiv som t ex en affärs/verksamhetsplan, budget, prognos, resultatmål, avkastnings mål etc. Styrningen kan baseras på mer eller mindre komplexa styrmodeller och hanteras rent praktiskt via någon form av systemstöd men ibland endast med hjälp av Word- och Exceldokument. Gemensamt för alla styrmodeller är att de kräver en

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Sehnoutková, Veronika. "Plnění rozpočtu v konkrétních podmínkách obecního úřadu Starý Mateřov." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16692.

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The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.

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Albuquerque, Edson Dias de. "Determinantes do Controle e Planejamento nos OrÃamentos PÃblicos e Municipais do Estado do PiauÃ." Universidade Federal do CearÃ, 2010. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=6286.

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nÃo hÃ<br>Os administradores devem conduzir seus gastos balizados pelo orÃamento pÃblico, um instrumento de gestÃo que orienta o gasto pÃblico. Contudo, apesar de legal, muitos destes orÃamentos se utilizam da abertura de crÃdito suplementar para corrigir os dÃficits marcados pelas dotaÃÃes ineficientes, funcionando como uma espÃcie de reforÃo orÃamentÃrio. Geralmente, a utilizaÃÃo desse mecanismo Ã feita quando o gestor elabora e planeja um orÃamento fora de sua realidade de recursos. Partindo desse cenÃrio, o presente estudo busca relacionar os determinantes que conduzem a construÃÃo de um o

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Costa, José Martins Cavalcanti da. "Diagnóstico da implantação do BIM em empresas construtoras com foco nos processos de planejamento, orçamento e controle de obras." Universidade Federal de São Carlos, 2015. https://repositorio.ufscar.br/handle/ufscar/7179.

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Submitted by Bruna Rodrigues (bruna92rodrigues@yahoo.com.br) on 2016-09-14T13:50:50Z No. of bitstreams: 1 DissJMCC.pdf: 7653909 bytes, checksum: 16867609454d01488a53ab8fb6c5f11a (MD5)<br>Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-09-15T13:53:30Z (GMT) No. of bitstreams: 1 DissJMCC.pdf: 7653909 bytes, checksum: 16867609454d01488a53ab8fb6c5f11a (MD5)<br>Approved for entry into archive by Marina Freitas (marinapf@ufscar.br) on 2016-09-15T13:53:35Z (GMT) No. of bitstreams: 1 DissJMCC.pdf: 7653909 bytes, checksum: 16867609454d01488a53ab8fb6c5f11a (MD5)<br>Mad

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Mansour, Dima. "Culture nationale et comportement budgétaire : Etude comparative entre la France et les pays du Maghreb." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTD005/document.

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L'objectif principal de cette recherche doctorale est d'examiner les effets de la culture nationale sur les comportements budgétaires, en nous appuyant sur la typologie d'Hofstede (1980, 1994). Nous nous focalisons ainsi sur une approche béhavioriste du budget. Une étude a été menée auprès de 379 contrôleurs de gestion et directeurs des banques multinationales françaises implantées en France et celles installées dans les pays du Maghreb. Les résultats montrent qu'il existe des différences significatives entre les deux types de pays en ce qui concerne quelques pratiques budgétaires étudiées, à

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Ho, Pui-yuk Josephine. "To study in great depth the budgetary and cost control system of a firm in building services industry and to propose practical alternatives to improve it." Click to view the E-thesis via HKUTO, 1985. http://sunzi.lib.hku.hk/hkuto/record/B4212816X.

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Mackenzie, David Ian. "A review of project controls in the UK and methodologies to improve the processes." Thesis, Teesside University, 2010. http://hdl.handle.net/10149/112675.

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The construction industry represents a significant part of the Gross Domestic Product, (GDP) in the UK. It employs around 1.4 million people and has averaged around 7.5% of GDP over recent years. Although the industry is of major importance to the UK economy, it still under achieves. Many projects run over budget and are completed late to schedule and a lot of resource is invested in making good defects, repair and replacement and in litigation (Latham 1994). These shortfalls in the construction industry were investigated by EGAN 1998 in his report, Rethinking Construction. EGAN proposed five

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Mottin, Antonio Paulo. "O sistema de controle gerencial em empresas petrolíferas: um estudo de caso múltiplo: os casos da Petróleo Brasileiro S/A. (Petrobras) e da Shell Brasil Ltda." Universidade do Estado do Rio de Janeiro, 2011. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=2865.

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A partir da metade do século passado, a industrialização no Brasil entrou numa fase de grande expansão gerando um aumento na demanda por combustíveis. Neste contexto, a indústria petrolífera tomou um grau de importância espetacular que continua até hoje. O desempenho das empresas ligadas a cadeia de valor de combustíveis passaram a ser importantes para toda a economia, quer pela influência nos custos, como no mercado de capitais, pelos grandes investimentos que requerem. O presente estudo visa analisar os sistemas de controle gerencial das empresas Petróleo Brasileiro S/A (Petrobras) e Shell B

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Fernandez, Diego, Yeffry Zamora, Sandra Rodriguez, and Jorge Vilcapoma. "Daily Control System for the Construction of Multi-family Building Projects." Smart Innovation, Systems and Technologies, 2021. http://hdl.handle.net/10757/653822.

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El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado.<br>Construction projects for buildings, in the execution stage, show a variation of the real with respect to what is planned in the budget. The consequence of this lag presented usually causes large economic losses. Given this situation, in the construction industry, various control systems have been developed that have as a final deliverable a frequent management report, which serves to make decisions regarding the analyzed, whose results are app

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E, Gustavsson Bodil, and Erika Hansson. "Budgetlös styrning : En kvalitativ studie med avseende på tre av Beyond Budgeting-modellens principer." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21277.

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Zuccolotto, Robson. "Fatores determinantes da transparência do ciclo orçamentário estendido: evidências nos estados brasileiros." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-17122014-183102/.

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A representação é uma forma de participação política que pode ativar uma variedade de formas de controle e de supervisão por parte dos cidadãos. Em vez de um esquema de delegação, a representação é um processo político que conecta sociedade e instituições. Na democracia representativa o povo soberano delega poder ao representante, mas tem também o poder negativo de destituí-lo. Para que esse poder negativo possa ser exercido o governante deve prestar contas ao povo, o qual, após debate público, reconduzirá ou não o governante ao poder. Para que essa responsabilização ocorra, é fundamental a e

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Benedicks, Anne, and Veronica Öberg. "Likheter och skillnader i kommuners verksamhetsstyrning : en jämförande fallstudie mellan tre kommuner." Thesis, Södertörn University College, School of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-955.

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<p>Problem-</p><p>formulering: Hur fungerar ekonomi- och verksamhetsstyrningen inom den kommunala verksamheten? Hur sätter kommuner mål och hur följs de upp? Är sättet att fastställa mål och mätmetoder likartade eller finns det skillnader?</p><p>Syfte: Syftet med uppsatsen är att studera hur kommunerna Gnesta, Nykvarn och Salem styr sina verksamheter via uppsatta mål och hur de följer upp dem ur ett ekonomiskt- och verksamhetsperspektiv.</p><p>Metod: En fallstudie har gjorts vid tre kommuner. Primärdata samlades in genom semistrukturerade intervjuer.</p><p>Teoretisk</p><p>referensram: Den teor

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Staflund, Anette. "Budgetstyrning och Balanserat styrkort : i form av en kombinationsmodell." Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1100.

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<p>Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other’s weaknesses. The budget and t

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Isik, Haci Bayram. "Performance-based voluntary group contracts for nonpoint source water pollution control." Columbus, Ohio : Ohio State University, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1076970341.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains viii, 129 p.; also includes graphics. Includes abstract and vita. Advisor: D. Lynn Forster, Dept. of Agricultural, Environmental, and Development Economics. Includes bibliographical references (p. 124-129).

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Omerovic, Amir, Magdalena Nedanovska, and Therese Boberg. "Planering och uppföljning i elitidrottsföreningen Östers IF : En fallstudie." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-76658.

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Bakgrund och problem: Sedan kommersialiseringen och professionaliseringen tog fart har fotbollen i Sverige vuxit från att endast ha varit en idrott till att bli en kommersiell näringsverksamhet med avlönade yrken. Då omsättningarna inom elitidrottsföreningarna ökar, ökar även kraven på och behovet av en avancerad ekonomistyrning. Elitidrottsföreningar har idag även krav på sig från Svenska Fotbollsförbundet att upprätthålla en stabil ekonomi samtidigt som de försöker avancera i den sportsliga verksamheten. Trots det är de sportsliga målen de primära för en sådan verksamhet och ekonomiska mål t

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Pereira, José Manuel Brandão. "A gestão de projectos." Master's thesis, Universidade de Évora, 2001. http://hdl.handle.net/10174/15100.

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A dissertação é uma análise da doutrina publicada sobre gestão de projectos e destina-se a assistir qualquer empresa/organismo na definição da sua própria doutrina neste domínio. A caracterização de "gestão de projectos", mostra a diferença entre este tipo de gestão e a gestão convencional. Embora a organização dum projecto e o procedimento a utilizar dependam de diversos factores, essencialmente do tipo de projecto e da situação orgânica em que ele se desenvolve, é vantajoso que cada organismo defina a sua própria doutrina comum a todas as situações de gestão de projectos. Nesta ordem de idei

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Bergling, Olanders Isabel, and Mikaela Jonasson. "Styrglapp i produktionsföretaget : En fallstudie av Holmen AB." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-156642.

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Uppsatsen utgår från resultatet av Holmen AB:s medarbetarenkät Holmen Inblick 2011 i vilken 55 till 65 procent av cheferna uppgav att de känner sig delaktiga i mål, budget respektive verksamhetsplan. Enkätens resultat avviker från ledningens önskade utfall, vilket i uppsatsen omnämns som ett styrglapp.Studiens syfte är att analysera vad som orsakar ett styrglapp genom att klarlägga varför och till vilken grad chefer i Holmen är medvetna om, och kan påverka, mål, budget och verksamhetsplan. Genom att förstå detta kan de åtgärder som krävs för att reducera styrglappet identifieras av koncernledn

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Carnicero, Manrique Eusebi. "La predeterminació a l'empresa: objectius i tècniques." Doctoral thesis, Universitat de Barcelona, 1995. http://hdl.handle.net/10803/672358.

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En aquest treball s’identifica una diversitat de sistemes de predeterminació (pressupostos, estàndards) utilitzats per les empreses. Inclou consideracions sobre preus de transferència i preus de venda, en tant que també són magnituds predeterminables. L’autor comença a encarar el problema definint els objectius prioritaris que mouen l’empresa a dotar-se d’un d’aquests sistemes. Per a ell, els objectius són reductibles a quatre. Dos són orientats a la gestió i dos són orientats a la comptabilització. El què mou les empreses a predeterminar amb finalitats de gestió és (1) planificar el futur o

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