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Journal articles on the topic 'Dynamic budgeting'

Author: Grafiati
Published: 10 September 2021
Last updated: 29 July 2025

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1

Malenko, Andrey. "Optimal Dynamic Capital Budgeting." Review of Economic Studies 86, no. 4 (2018): 1747–78. http://dx.doi.org/10.1093/restud/rdy043.

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Abstract I study optimal design of a dynamic capital allocation process in an organization in which the division manager with empire-building preferences privately observes the arrival and properties of investment projects, and headquarters can audit projects at a cost. Under certain conditions, a budgeting mechanism with threshold separation of financing is optimal. Headquarters: (1) allocate a spending account to the manager and replenish it over time; (2) set a threshold, such that projects below it are financed from the account, while projects above are financed fully by headquarters upon
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Mincsovics, Gergely, and Nico Dellaert. "Stochastic dynamic nursing service budgeting." Annals of Operations Research 178, no. 1 (2009): 5–21. http://dx.doi.org/10.1007/s10479-009-0547-y.

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Amirkhani, Tayebe, Asal Aghaz, and Alireza Sheikh. "An implementation model of performance-based budgeting." International Journal of Productivity and Performance Management 69, no. 2 (2019): 382–404. http://dx.doi.org/10.1108/ijppm-05-2018-0171.

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Purpose The purpose of this paper is to provide a dynamic model for implementing performance-based budgeting (PBB) in Ministry of Health and Medical Education (MOHME) in Iran. Design/methodology/approach The insights from PBB, organizational theory and theory of system were integrated based on system dynamic approach. The primary data were gathered in a two-step process through in-depth interviews and focus groups. The data gathered from the interviews were analyzed using thematic analysis and were considered as a basis for modeling based on system dynamic. The dynamic model was verified in th
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Fruchter, Gila E., and Shlomo Kalish. "Dynamic promotional budgeting and media allocation." European Journal of Operational Research 111, no. 1 (1998): 15–27. http://dx.doi.org/10.1016/s0377-2217(97)00315-9.

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5

Bogsnes, Bjarte. "Beyond Budgeting and dynamic resource allocation." Controlling & Management Review 67, no. 6 (2023): 8–17. http://dx.doi.org/10.1007/s12176-023-1057-5.

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6

Thompson, Robert A., and Gerald J. Thuesen. "Dynamic Investment Criteria for Capital Budgeting Decisions." Engineering Economist 31, no. 1 (1985): 1–26. http://dx.doi.org/10.1080/00137918508902926.

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Nasca, Deborah, Andreas Wald, Jan Christoph Munck, and Ronald Gleich. "Improvement of Budgeting and the Success of Management Accounting: An Empirical Study." Management Accounting Frontiers 7 (2024): 7–42. http://dx.doi.org/10.52153/prj0419006.

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Traditional budgeting approaches may be inadequate for dynamic and complex business environments, which require high budgeting flexibility and adaptability. Empirical research on the different elements of improved approaches to budgeting and their effects on management accounting success is scarce. This study identifies shared elements of improved budgeting in the literature and tests whether and to what extent they contribute to management accounting success. A research model is tested by applying partial least squares-structural equation modelling to data collected from a cross-industry surv
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Masry Hashala, Ahmed, and Kate Andrews. "Improving Project Budgeting Systems by Developing Machine Learning Models." Fall Issue, 2023 7, no. 1 (2023): 19–29. http://dx.doi.org/10.47670/wuwijar202371amhka.

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The lack of an efficient budgeting system makes it more difficult for a business to satisfactorily execute projects or gain new business. To improve the accuracy of budgeting using the classical approach, a dynamic system is required. Building dynamic systems that apply machine learning techniques can support companies in improving their budgeting system. This quantitative study built five machine learning regression models: multiple linear regression, artificial neural network, support vector machine, k-nearest neighbors, and random forest. The five built models were used to predict the closi
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Srijariya, Witsanuchai, Arthorn Riewpaiboon, and Usa Chaikledkaew. "System Dynamic Modeling: An Alternative Method for Budgeting." Value in Health 11 (March 2008): S115—S123. http://dx.doi.org/10.1111/j.1524-4733.2008.00375.x.

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Samudrage, Dileepa N., and Hansinee S. Beddage. "Status and Challenges in Implementing Beyond Budgeting: Evidence from Sri Lanka." International Business Research 11, no. 12 (2018): 113. http://dx.doi.org/10.5539/ibr.v11n12p113.

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Due to the weaknesses of Traditional Budgeting and Better Budgeting, budgeting moved to its third wave called Beyond Budgeting. Beyond Budgeting is an alter­native, coherent management model that enables companies to manage performance through processes spe­cifically tailored to suit today’s volatile market.
 
 Although, researchers have explained how organisations should move to Beyond Budgeting they have not discussed as to why some organisations are lagging behind in terms of Beyond Budgeting implementation. Therefore, this study intends to address and br
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Ramsundernag Changalva. "Predictive Budgeting and Planning with AI in Oracle EPM: Automating Financial Projections." Journal of Electrical Systems 20, no. 11s (2025): 4022–40. https://doi.org/10.52783/jes.8361.

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The integration of Artificial Intelligence (AI) into financial planning processes has revolutionized traditional budgeting and forecasting methodologies. This paper delves into the application of AI-driven predictive models within Oracle's Enterprise Planning and Budgeting Cloud Service (EPBCS) to automate financial projections, thereby fostering dynamic and adaptive budgeting frameworks. Through a comprehensive analysis, we contrast traditional budgeting approaches with AI-enhanced methods, explore the core functionalities and limitations of EPBCS, and examine the implementation of AI-powered
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Apriandi, Muhammad Rifky. "Peluang Penerapan Beyond Budgeting sebagai Upaya Optimalisasi Manajemen Perusahaan Studi Kasus PT Asuransi Jasindo Syariah." Reslaj : Religion Education Social Laa Roiba Journal 6, no. 3 (2023): 2142–60. http://dx.doi.org/10.47467/reslaj.v6i3.2013.

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 The insurance sector is important for the Indonesian economy. Insurance companies must be able to manage their budget well and precisely because otherwise it will result in company losses. Budgeting discrepancies will result in insurance companies having difficulty achieving financial targets, including providing claims. Therefore, this research aims to find out the comparison of the concepts of traditional budgeting and beyond budgeting and how company management performs using traditional budgeting. Apart from that, this research aims to find out how prepared the company is to impleme
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Zhou, Fengran, Yaoping Liu, Surachai Triwannakij, and Boge Triatmanto. "Strategic Budgeting and Budgeting Evaluation Effects on China’s Manufacturing Companies’ Performance." Journal of Risk and Financial Management 18, no. 4 (2025): 172. https://doi.org/10.3390/jrfm18040172.

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This study investigates the interplay between budget planning and budgeting evaluation functions in relation to company budget management performance, specifically focusing on the phenomenon of budgetary slack among manufacturing companies in China. A total of 589 employees, including senior executives and finance managers, participated in this study to answer structured questionnaires. Structural Equation Modeling (SEM) was used to test the proposed research hypotheses; furthermore, Hayes’ mediation analysis was applied to assess the direct and indirect effects of budgetary slack in mediating
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Putri, Mareta, Jesica Ramadanty, and Mukhtar Uddin. "Analyzing the Development of Capital Budgeting Methods in Investment Decision Making: A Systematic Literature Review." IFR Journal of Economics and Business Management 1, no. 2 (2024): 27–33. https://doi.org/10.70146/ebmv01i02.004.

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The purpose of this study is to analyze the development of capital budgeting methods in investment decision-making, focusing on the application and evaluation of various methods used in an increasingly complex and dynamic context. This research uses a literature review approach, where the researcher gathers references that discuss the same theme. The literature sources used were obtained from various journal publications with a focus on works published between 2019 and 2024. This approach aims to explore the latest insights regarding the concepts and applications of capital budgeting in releva
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Gupta, Ujjwal, Raid Ayoub, Michael Kishinevsky, et al. "Dynamic Power Budgeting for Mobile Systems Running Graphics Workloads." IEEE Transactions on Multi-Scale Computing Systems 4, no. 1 (2018): 30–40. http://dx.doi.org/10.1109/tmscs.2017.2683487.

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Brown, Alan. "Strategic asset allocation – Liability benchmarking and dynamic risk budgeting." Pensions: An International Journal 10, no. 2 (2005): 111–18. http://dx.doi.org/10.1057/palgrave.pm.5940297.

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17

Thompson, Robert A., and Gerald J. Thuesen. "Applications of Dynamic Investment Criteria for Capital Budgeting Decisions." Engineering Economist 33, no. 1 (1987): 59–86. http://dx.doi.org/10.1080/00137918708966940.

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18

Susanto, Anindyo Aji, and Abdul Halim. "Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta." Jurnal Akuntansi dan Akuntabilitas Publik 1, no. 1 (2018): 88. http://dx.doi.org/10.22146/jaap.35337.

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Ratchet effect defined as form of budget setter’s behavioral bias in budget setting or budget planning process. Ratchet effect occurs when budget setter use prior period performance as basis to determine the upcoming budget as a consequences of the dynamic incentives problems in agency relation context. Lee and Plummer (2007) documented ratchet effect in public sector budgeting on performance based budgeting implementation. This study aims to find whether ratchet effecct occur in public sector budgeting, especially in Indonesian local government budgeting.This study use Local Government Task F
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19

Antipin, Ivan A., Natalia Yu Vlasova, and Natalia V. Novikova. "Participatory budgeting – Development trends in Russian regions and assessment problems: The case of the Sverdlovsk Region." Ars Administrandi (Искусство управления) 15, no. 4 (2023): 722–38. http://dx.doi.org/10.17072/2218-9173-2023-4-722-738.

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Introduction: majority of the Russian Federation regions have created the regulatory framework and institutional conditions for the development of participatory budgeting; projects are selected and financed on a competitive basis. However, selecting forms and methods of participatory budgeting, evaluating the projects submitted, analyzing the effectiveness of the funds used and implemented projects in the short and long term still remain debatable issues. Objectives: generalization of approaches to assessing the effectiveness of participatory budgeting and analysis of initiative budgeting prac
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Azar, Adel, Ameneh Khadivar, naseri Mohammadreza Amin, and Rostami Ali Asghar Anvari. "A Linear Programming Model With Robust Approach For Performance Base Budgeting (PBB)." Journal of Public Administration 3, no. 8 (2012): 93–120. https://doi.org/10.5281/zenodo.3359425.

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Performance budgeting has been an important theme of public expenditure management for decades In the 1990s, a new wave of enthusiasm for performance budgeting began to sweep through governments Performance-based budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to organization plans and their outcomes or outputs through the use of formal performance information in resource allocation decision making Regarding to the large number of parameters that are involved in process of
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Sunaryo, Dwi, Nofarina Maulida Yanti, Rifqi Amrulloh, and Tina Lestari. "Evaluation of Traditional and Innovative Budget Approaches in Improving Resource Allocation Efficiency." Advances in Applied Accounting Research 3, no. 1 (2025): 55–68. https://doi.org/10.60079/aaar.v3i1.457.

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Purpose: This study evaluates the strengths and limitations of traditional and innovative budgeting approaches and their impact on resource allocation efficiency in public and private organizations. The research seeks to identify how hybrid budgeting systems can address the challenges of traditional methods while enhancing flexibility, accountability, and responsiveness in financial management. Research Design and Methodology: A qualitative systematic literature review (SLR) was conducted to synthesize insights from relevant studies on traditional and innovative budgeting frameworks, including
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Nikodijević, Marija. "Implications and challenges of using driver-based budgeting in contemporary business environment." Trendovi u poslovanju 9, no. 1 (2021): 49–57. http://dx.doi.org/10.5937/trendpos2101050n.

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The main characteristics of the business conditions of today's companies are frequent and intensive changes. The dynamic business environment of modern companies requires a new way of management that involves an implementation of new management models, methods, techniques and instruments that are adapted to the modern environment and able to respond to challenges and solve problems that arise in new business conditions. The aim of the paper is to describe the specifics of driver-based budgeting, as one of new management instruments. In comparison with traditional budgeting, driver-based budget
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23

Ulmer, Marlin W., Dirk C. Mattfeld, and Felix Köster. "Budgeting Time for Dynamic Vehicle Routing with Stochastic Customer Requests." Transportation Science 52, no. 1 (2018): 20–37. http://dx.doi.org/10.1287/trsc.2016.0719.

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24

Heidenberger, Kurt, Alexander Schillinger, and Christian Stummer. "Budgeting for research and development: a dynamic financial simulation approach." Socio-Economic Planning Sciences 37, no. 1 (2003): 15–27. http://dx.doi.org/10.1016/s0038-0121(02)00003-4.

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25

Sridhar, Shrihari, Murali K. Mantrala, Prasad A. Naik, and Esther Thorson. "Dynamic Marketing Budgeting for Platform Firms: Theory, Evidence, and Application." Journal of Marketing Research 48, no. 6 (2011): 929–43. http://dx.doi.org/10.1509/jmr.10.0035.

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Holdo, Markus. "Contestation in Participatory Budgeting: Spaces, Boundaries, and Agency." American Behavioral Scientist 64, no. 9 (2020): 1348–65. http://dx.doi.org/10.1177/0002764220941226.

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Local political leaders as well as international organizations have embraced participatory budgeting in response to problems of political exclusion and citizens’ dissatisfaction with representative democracy. This article provides a framework to highlight important aspects of the politics of participation. The framework allows scholars to explore how factors external to spaces of participation interact with aspects of participation within them. The framework conceptualizes participatory budgeting as political spaces, whose boundaries are shaped by ideologies, interests, and patterns of social
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27

Masterov, A. I. "Problems and Ways to Improve Results-Based Budgeting in Russia." Finance: Theory and Practice 23, no. 2 (2019): 44–57. http://dx.doi.org/10.26794/2587-5671-2019-23-2-44-57.

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Based on the analysis of macroeconomic statistics, the article reveals the significance of programmatic approaches in budgeting concerning Russia’s state reflation. The purpose of the article is to identify problems impeding results-based budgeting in Russia and to find the ways to solve them. The methods of dynamic, system and factor analysis have been used. Foreign experience and best practices of program approaches in budgeting have been analyzed. It has been concluded that the following problems impede the effectiveness of introducing program approaches into Russia’s budgeting process: ins
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Galván Zavala, Karina, and Elda Estefanía Calderón Domínguez. "Gobierno abierto y presupuesto participativo: Democratización del gasto público en el Estado de Guanajuato 2024." Hitos de Ciencias Económico Administrativas 31, no. 90 (2025): 99–116. https://doi.org/10.19136/hitos.a31n90.6348.

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OBJECTIVE: To identify the progress made in open government and participatory budgeting among the municipalities that shape the State of Guanajuato, based on a diagnosis of citizen participation in budget decisions and the exercise of public spending. The study covers the period from 2022 to 2025. MATERIAL AND METHOD: The research method is documentary, with a mixed approach: analytical, deductive, inductive, and synthetic. Public informationwas obtained from available transparency portals of municipal entities was examined. RESULTS: One of the main findings is the positive impact that partici
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Darwish, Nawal Y. Abu, Ali M. Alqhzzawi, Emad I. Alqisi, and Amer S. Shkoor. "Big Data Revolution: Enhancing Financial Planning and Budgeting Strategies." International Journal of Multidisciplinary: Applied Business and Education Research 6, no. 3 (2025): 1044–55. https://doi.org/10.11594/ijmaber.06.03.06.

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Companies leverage big data in accounting to enhance decision-making processes, thereby increasing the efficiency and effectiveness of budgeting and financial planning. By analyzing vast amounts of da-ta, businesses can gain insights into customer behavior, develop strategies to improve customer experience, make accurate forecasts of financial results, and refine their planning and budgeting processes. This study employs a dynamic data model to accurately estimate the relationships between various financial variables, with a particular focus on analyzing key performance indicators. The goal is
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Sonjaya, Yaya. "Exploring the Evolution of Budgeting Practices from Traditional to Technology." Advances in Management & Financial Reporting 2, no. 1 (2024): 36–45. http://dx.doi.org/10.60079/amfr.v2i1.265.

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Purpose: This study explores the evolution of budgeting practices from traditional to contemporary technology-driven approaches. It examines how technological advancements and organizational changes have transformed budgeting processes, highlighting the shift towards more flexible and data-driven methodologies. Research Design and Methodology: This study embarks on a journey of comprehensive literature review using a qualitative research approach. The methodology involves systematic searches of academic databases, thematic analysis and synthesis of findings from relevant studies. The research
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Тихалева, Елена Юрьевна. "THE PRACTICE OF PROACTIVE BUDGETING IN MUNICIPALITIES." Вестник Тверского государственного университета. Серия: Право, no. 1(65) (March 23, 2021): 67–73. http://dx.doi.org/10.26456/vtpravo/2021.1.067.

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В настоящее время на местном уровне происходит динамичное изменение законодательства в контексте расширения возможностей участия граждан в управленческих процессах. В статье исследуются направления развития инициативного бюджетирования в муниципальных образованиях. Отмечаются наиболее успешные практики. Инициативное бюджетирование имеет преимущества в сравнении с институтом самообложения граждан. В связи с этим особое внимание уделено определению принципов инициативного бюджетирования и рекомендаций по совершенствованию данного института. Currently, at the local level, there is a dynamic chang
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Oesterreich, Thuy Duong, and Frank Teuteberg. "Integrating system dynamics and VoFI for the dynamic visualization of financial implications arising from IT and IS investments." Journal of Modelling in Management 15, no. 1 (2019): 232–56. http://dx.doi.org/10.1108/jm2-01-2019-0002.

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Purpose Despite the advantages that the VoFI approach offers compared with traditional capital budgeting methods, its application for the appraisal of information technology (IT) and information systems (IS) investments in both research and practice is not widespread to date. Given the static nature of the generic VoFI table, the method reaches its limits in its financial plan form because it is unable to investigate the dynamic behaviour of complex investment calculations. To date, there has been no attempt to address these shortcomings to advance the use of VoFI as a useful and valid capital
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Titilayo Deborah Olorunyomi, Ifeanyi Chukwunonso Okeke, Temitope Oluwafunmike Sanyaolu, and Adams Gbolahan Adeleke. "Streamlining budgeting and forecasting across multi-cloud environments with dynamic financial models." Finance & Accounting Research Journal 6, no. 10 (2024): 1881–92. http://dx.doi.org/10.51594/farj.v6i10.1643.

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This review paper explores the complexities of financial management in multi-cloud environments, emphasizing the need for streamlined budgeting and forecasting processes. It begins by addressing the challenges inherent in managing finances across multiple cloud platforms, such as integration difficulties, data silos, and cost management issues. The paper then provides an overview of dynamic financial models, detailing their components and benefits in overcoming these challenges. It highlights the role of automation, real-time data utilization, and predictive analytics in enhancing financial ac
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Sari, Ratna, and Muslim Muslim. "Symbiotic Relationship between Capital Budgeting and Financing Decision-Making." Journal of Business and Management Research 7, no. 1 (2024): 15–26. http://dx.doi.org/10.55098/tjbmr.v7i1.575.

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This study aims to explore the symbiotic relationship between capital budgeting and financing decision-making in corporate financial management. The research design and methodology involve a comprehensive literature analysis, incorporating seminal theories and recent empirical studies to elucidate the interconnectedness of investment choices and funding strategies. Findings indicate that effective coordination between capital budgeting and financing decisions is essential for firms to optimize resource allocation, manage financial risks, and enhance shareholder value. Strategic capital allocat
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Chupryna, Yu. "Overview of Modern Approaches to the Formation of the Budget Management System of the Enterprise." Economic Herald of the Donbas, no. 2 (72) (2023): 34–39. http://dx.doi.org/10.12958/1817-3772-2023-2(72)-34-39.

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The article is devoted to a review of modern approaches to the formation of the enterprise budget management system. The article examines the essence of the concept of "budgeting", establishes the main stages and aspects of enterprise budget management. In the article, it is proposed to consider a complex resource management system of the enterprise under budgeting, which is aimed at achieving planned indicators and effective control over the receipt and expenditure of funds. It was determined that the main goal of such a system is to ensure management efficiency and help make effective manage
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Bathala, Chenchuramaiah T. "Constructing Absolute Return Funds with ETFs: A Dynamic Risk-Budgeting Approach." CFA Digest 39, no. 2 (2009): 71–73. http://dx.doi.org/10.2469/dig.v39.n2.15.

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Thiyagarajan, Vikramrajkumar. "Expectation: AI-Driven Forecasting and Scenario Planning in Planning and Budgeting Cloud Service (PBCS)." International Journal on Recent and Innovation Trends in Computing and Communication 9, no. 12 (2021): 75–85. http://dx.doi.org/10.17762/ijritcc.v9i12.11187.

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This research paper explores the integration of Artificial Intelligence (AI) and Machine Learning (ML) models into Oracle Planning and Budgeting Cloud (PBCS) system to enhance forecasting accuracy and optimize scenario planning. The study investigates how predictive analytics and real-time data processing can be leveraged to automate and improve financial planning processes. Through a comprehensive analysis of current methodologies and emerging AI technologies, this paper aims to bridge the research gap in understanding AI's impact on forecasting reliability, particularly in fluctuating market
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Tanmoy Roy. "Al-Driven Forecasting and Scenario Analysis in Oracle EPM Cloud." Journal of Information Systems Engineering and Management 10, no. 31s (2025): 23–33. https://doi.org/10.52783/jisem.v10i31s.4957.

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This research paper explores the integration of Artificial Intelligence (AI) and Machine Learning (ML) models into Oracle Planning and Budgeting Cloud (PBCS) system to enhance forecasting accuracy and optimize scenario planning. The study investigates how predictive analytics and real-time data processing can be leveraged to automate and improve financial planning processes. Through a comprehensive analysis of current methodologies and emerging AI technologies, this paper aims to bridge the research gap in understanding AI's impact on forecasting reliability, particularly in fluctuating market
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Ettredge, Michael L., Jean C. Bedard, and Karla M. Johnstone. "Empirical Tests of Audit Budget Dynamics." Behavioral Research in Accounting 20, no. 2 (2008): 1–18. http://dx.doi.org/10.2308/bria.2008.20.2.1.

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Previous research in nonaudit contexts suggests that managers design budgets based on prior performance relative to budget targets, and that this “ratcheting” response can be asymmetrical (i.e., greater increase in target following good performance than the decrease in target following correspondingly bad performance). This implies a dynamic view of budgeting, in which the budget is an endogenous feature of the business environment, a perspective that is rare in the auditing literature. We hypothesize and find asymmetric budget ratcheting by audit firm supervisors in a sample of audit engageme
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Njideka Ihuoma Okeke, Oluwaseun Adeola Bakare, and Godwin Ozoemenam Achumie. "Forecasting financial stability in SMEs: A comprehensive analysis of strategic budgeting and revenue management." Open Access Research Journal of Multidisciplinary Studies 8, no. 1 (2024): 139–49. http://dx.doi.org/10.53022/oarjms.2024.8.1.0055.

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Small and medium-sized enterprises (SMEs) are vital contributors to global economies, but they often face unique financial challenges that threaten their long-term stability. This review presents a comprehensive analysis of forecasting financial stability in SMEs, focusing on strategic budgeting and revenue management as key pillars. Strategic budgeting plays a crucial role in aligning financial plans with business goals, managing risks, and adapting to market changes. Techniques such as zero-based budgeting, activity-based budgeting, and rolling budgets offer SMEs flexibility in allocating re
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Edo-Osagie, Esosa. "Advanced Budgeting and Dynamic Allocation Strategies for Maximizing Financial Resilience Amid Economic Volatility and Market Shifts." International Journal of Research Publication and Reviews 6, no. 3 (2025): 1060–77. https://doi.org/10.55248/gengpi.6.0325.1130.

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42

Mirzayev, Xursanmurod Egamberdiyevich. "The role of participatory budgeting practices in financing infrastructure." «Yashil iqtisodiyot va taraqqiyot» jurnali 3, no. 2 (2025): 10–15. https://doi.org/10.5281/zenodo.14934951.

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Participatory budgeting (PB) has emerged as a dynamic process that empowers communities to have a directsay in the allocation of public resources. This article explores the significant role that PB practices play in financinginfrastructure projects, highlighting how it bridges the gap between community needs and governmental priorities. Despitechallenges in implementation, PB holds the potential to revolutionize infrastructure financing by fostering greater trust andcollaboration between governments and their citizens. This article underscores the transformative power of participatorybudgeting
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Fleischman, Richard K., and R. Penny Marquette. "MUNICIPAL ACCOUNTING REFORM c. 1900: OHIO'S PROGRESSIVE ACCOUNTANTS." Accounting Historians Journal 14, no. 1 (1987): 83–94. http://dx.doi.org/10.2308/0148-4184.14.1.83.

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Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the inst
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Deepanshu, Sarthak Tyagi, Aayush Tyagi, Amit Kumar, and Dr Hariom Upadhyay. "PennyGuide - Charting Your Financial Course Through a Smart Mobile Application." International Journal for Research in Applied Science and Engineering Technology 13, no. 4 (2025): 6903–10. https://doi.org/10.22214/ijraset.2025.69865.

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Abstract: In today’s digital age, where financial literacy is becoming increasingly important, mobile applications for expense tracking and budgeting play a crucial role in managing personal finances. Despite their widespread popularity, many of these applications fail to deliver a truly user-friendly experience that empowers users to efficiently understand and control their expenses. This paper presents a novel approach to the tracking and visualization of expenses within budgeting apps, focusing on innovative coding techniques, expense categorization, and dynamic data representation.Wepropos
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45

Iachan, Felipe S. "Capital Budgeting and Risk Taking Under Credit Constraints." Management Science 66, no. 9 (2020): 4292–314. http://dx.doi.org/10.1287/mnsc.2019.3369.

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Limited external financing creates a hedging motive that distorts resource allocation for investment projects. I study these distortions through a dynamic model with endogenous collateral constraints. The hedging motive can be broken into three components: expected future productivity, leverage capacity, and current net worth. Although constrained firms behave as if averse to transitory fluctuations in net worth, they can endogenously pursue increased exposure to both persistent factors that predict future productivity and fluctuations in credit tightness. The most constrained firms abstain fr
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46

Grobler-Dębska, Katarzyna, Rafał Mularczyk, Bartłomiej Gawęda, and Edyta Kucharska. "Time Series Methods and Business Intelligent Tools for Budget Planning—Case Study." Applied Sciences 15, no. 1 (2024): 287. https://doi.org/10.3390/app15010287.

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Corporate budget planning involves forecasting expenses and revenues to support strategic goals, resource allocation, and supply chain coordination. Regular updates to forecasts and collaboration across organizational levels ensure adaptability to changing business conditions. Long-term sales forecasts form the foundation for budgeting, guiding resource allocation and enhancing financial efficiency. The budgeting process in organizations is complex and requires data from various operational areas, which is collected over a representative period. Key inputs include quantitative sales data, dire
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47

Muammar khadafi, Saidatun Nuri, Intan Maulina, Rikeniateni Rikeniateni, and Munasarah Munasarah. "Dampak Anggaran Biaya Operasional terhadap Profitabilitas Perusahaan." MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi 3, no. 1 (2024): 01–09. https://doi.org/10.61132/menawan.v3i1.1030.

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This study examines the impact of operational cost budgeting on company profitability in Indonesia through a literature review approach. Analysis of various studies over the past decade reveals a significant positive relationship between effective operational cost budget management and increased profitability. However, this relationship is complex and influenced by factors such as the optimal point of budget control, management information systems, and external conditions like the COVID-19 pandemic. Variations across industry sectors were also found, with the manufacturing sector showing the s
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Rafiee boldaji, Kourosh, Mohammad Hossein Ranjbar, and Reza Tehrani. "A Model for Operational Budgeting in Fossil Fuel Power Plants Based on Machine Learning and Grounded Theory." Journal of Technology in Entrepreneurship and Strategic Management 3, no. 2 (2024): 168–87. http://dx.doi.org/10.61838/kman.jtesm.3.2.12.

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The present study aims to provide a comprehensive model for operational budgeting in fossil fuel power plants based on machine learning and grounded theory. This research examines the impact of a participatory approach to performance-based budgeting on accountability in the public sector. Performance-based budgeting establishes a foundation for greater accountability in the utilization of organizational resources. Additionally, issues such as environmental protection, the high cost of initial investment, and optimal resource utilization play a direct role in the performance of market participa
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Ghiyasi, Mojtaba. "Performance assessment and capital budgeting based on performance." Benchmarking: An International Journal 25, no. 6 (2018): 1729–45. http://dx.doi.org/10.1108/bij-07-2016-0116.

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Purpose The purpose of this paper is to propose two performance-based capital budgeting (PBCB) approaches. The proposed approaches aim to assign limited capital within different firms based on their performance. These approaches have been applied to capital budgeting process of the technical and vocational training schools of Semnan Province, Iran for the fiscal year 2014–2016. Although the current capital of each decision-making unit (DMU) is secured in the first approach, the second approach provides possibility of sharing the capital between DMUs. Design/methodology/approach Data envelopmen
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Isibor, Ngozi Joan, Augustine Ifeanyi Ibeh, Chikezie Paul-Mikki Ewim, Ngodoo Joy Sam-Bulya, Ejuma Martha Adaga, and Godwin Ozoemenam Achumie. "A Financial Control and Performance Management Framework for SMEs: Strengthening Budgeting, Risk Mitigation, and Profitability." International Journal of Multidisciplinary Research and Growth Evaluation 3, no. 1 (2022): 761–68. https://doi.org/10.54660/.ijmrge.2022.3.1.761-768.

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This paper proposes a comprehensive framework for financial control and performance management tailored to small and medium-sized enterprises (SMEs). It addresses critical areas including budgeting, risk mitigation, and profitability enhancement, which are pivotal for the sustained growth and competitive edge of SMEs in dynamic markets. The framework integrates strategic financial planning, robust risk management techniques, and performance monitoring to ensure effective allocation of resources, timely decision-making, and the achievement of financial objectives. By emphasizing transparency, a
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