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Journal articles on the topic 'Expenditure management'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Jaelani, Aan. "PUBLIC EXPENDITURE MANAGEMENT IN INDONESIA:." HUNAFA: Jurnal Studia Islamika 15, no. 2 (2018): 189–224. http://dx.doi.org/10.24239/jsi.v15i2.527.189-224.

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This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy,

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2

Zhou, Gideon. "Three Decades of Public Expenditure Management in Zimbabwe." Journal of Public Administration and Governance 2, no. 3 (2012): 33. http://dx.doi.org/10.5296/jpag.v2i3.2098.

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Sound public expenditure management forms the bedrock of public administration. It facilitates producence, efficiency, transparency and accountability in expenditure processes at various levels of government. This serves as a long term barricade aginst debt trap. This article responds to these fundamental concerns by examining the nature, processes and challenges of public expenditure management in Zimbabwe. Reviews of expenditure management systems in Zimbabwe show general consistence with those in Anglophone Africa. Ministries of finance, working closely with spending ministries, Accounting

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3

Aamir, Muhammad, and Syed Zulfiqar Ali Shah. "Impact of Firm's Capital Expenditure on Working Capital Management: An Empirical Study across Industries in Pakistan." Journal of Accounting and Finance in Emerging Economies 1, no. 2 (2015): 87–98. http://dx.doi.org/10.26710/jafee.v1i2.66.

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Various researchers have studied the Impact of capital expenditure on working capital management. This paper aims to analyze the impact of capital expenditure in the light of the fixed effect model on 96 listed companies with respect to working capital management. Data related to the specific time period of 2007-2010 has been focused. The impact of capital expenditure, operating expenditure and finance expenditure on working capital has been analyzed. In this connection, keeping in mind nature of the variables of the study, Net Liquidity Balance (NLB) and Working Capital Requirement (WCR) has

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Bista, Raghu Bir, and Kiran Prasad Sankhi. "Assessing Multiplier Effects of Public Expenditures on Economic Growth in Nepal: SVAR Model Analysis." Quantitative Economics and Management Studies 3, no. 2 (2022): 162–72. http://dx.doi.org/10.35877/454ri.qems755.

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This paper assesses the multiplier effects of public expenditures on economic growth in Nepal, covering time series data sets of public expenditures and economic growth from 1974-75 to 2018-19 by using the SVAR model. As a result of the SVAR model, the multiplier effect of public expenditure, recurrent expenditure, and capital expenditure is positive for economic growth. In a result, the multiplier effect of recurrent expenditure is found to be more promising than capital expenditure for economic growth in the short run, but in the long run, it is lower. Similarly, the multiplier coefficient v

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Indrawati, Novy Karmelita, Defia Nurbatin, and Pudji Lestari. "PELATIHAN PENGELOLAAN PENGELUARAN PRODUKTIF TERHADAP LABA AKUNTANSI PADA UMKM." Jurnal Edukasi Pengabdian Masyarakat 2, no. 1 (2023): 1–8. http://dx.doi.org/10.36636/eduabdimas.v2i1.2096.

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MSMEs, as small-scale household businesses, often do not have an adequate level of financial management knowledge. The business profit generated, of which the largest portion is usually used to meet family consumption needs, is neglected in favor of business development. with the method of introducing productive finance to their business profits and continuing with management assistance so that MSMEs can make decisions to allocate some of their business profits to productive financial expenditures. Productive expenditure itself can be in the form of business development, investment, or the pur

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6

McAlpine, R. S. "Searching for a climate change effect in fire management expenditures." International Journal of Wildland Fire 9, no. 3 (1999): 203. http://dx.doi.org/10.1071/wf00007.

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A level-of-protection simulation model was used with fire and weather data from 1976 to 1998 to determine if there was a trend in fire management expenditures over the time period. Results indicate that there was no trend; neither the average expenditure nor the standard deviation of the expenditure has changed substantively over the given time frame. It is concluded that authors who point to increasing fire management expenditures as a possible indicator of climate change may be premature in their conclusions.

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Frumina, S. V. "Principles of tax expenditure management." Siberian Financial School, no. 2 (August 22, 2023): 32–36. http://dx.doi.org/10.34020/1993-4386-2023-2-32-36.

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The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the cla

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8

Thi, Thuy Ha Hoang. "Current Situation of Local Budget Management of the Province: Case of Hai Duong, Vietnam." International Journal of Case Studies (ISSN Online 2305-509X) 09, no. 03 (2021): 75–85. https://doi.org/10.5281/zenodo.4902843.

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The paper summarizes studies on budget expenditure management, thereby analyzing the situation of local budget revenue and expenditure management in Hai Duong Province, Vietnam. The situation of provincial budget revenues and expenditures is still inadequate, since then the author has proposed recommended solutions to improve the efficiency of local budget management in Hai Duong Province, Vietnam.

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9

Zhu, Yongjuan, Longfeng Wang, Bingshi Zhang, and Sun Li. "A Comparative Research on the Capitalization and Expense Accounting of Enterprise R&D Expenditures." Advances in Economics and Management Research 1, no. 2 (2022): 135. http://dx.doi.org/10.56028/aemr.1.2.135.

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The accounting method of R&D expenditure has a significant impact on the production and operation performance of enterprises with the increase of R&D investment. The research analyzes the different effects of R&D expenditure capitalization and expense processing methods on the financial status, capital status and subsequent R&D investment scale of enterprises, and concludes that enterprises should comprehensively balance the principles of measurement prudence and relevance when choosing R&D expenditure accounting policies. The R&D expenditure accounting management shoul

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Zhu, Yongjuan, Longfeng Wang, Bingshi Zhang, and Sun Li. "A Comparative Research on the Capitalization and Expense Accounting of Enterprise R&D Expenditures." Advances in Economics and Management Research 2, no. 1 (2022): 135. http://dx.doi.org/10.56028/aemr.2.1.135.

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The accounting method of R&D expenditure has a significant impact on the production and operation performance of enterprises with the increase of R&D investment. The research analyzes the different effects of R&D expenditure capitalization and expense processing methods on the financial status, capital status and subsequent R&D investment scale of enterprises, and concludes that enterprises should comprehensively balance the principles of measurement prudence and relevance when choosing R&D expenditure accounting policies. The R&D expenditure accounting management shoul

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11

Success Ikechi, Kanu, Obi Henry Kenedunium, and Akuwudike Hilary Chinedum. "Impact of Public Sector Financial Management on the Economic Growth of Nigeria." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 7, no. 4 (2021): 45–59. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.74.1006.

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The main thrust of this study is to investigate the seeming mismatch between resource generation, resource allocation and expenditure management in Nigeria. While an ex-post facto research design was adopted in the investigation; descriptive statistics as well as a least square regression analysis were carried out on a time-series data to ascertain relationships. Real Gross Domestic Product taken as a proxy for economic growth is the dependent variable while capital and recurrent expenditures are the independent variables. Outcome of the study indicates that, the nation’s financing option is s

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Rizky, Harumi Puspa, Doddy Setiawan, and Jaka Winarna. "The role of coalition parties and local government expenditure: Evidence from the developing country." Corporate Governance and Organizational Behavior Review 5, no. 2 (2021): 82–89. http://dx.doi.org/10.22495/cgobrv5i2p8.

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This study aims at examining the role of coalition parties on local government expenditure. The coalition parties are comprised of several parties that support the regional head in the local government. Specifically, this study focuses on two important aspects of local government expenditure: education and health expenditure. The research question of the study is “Does the coalition parties have a significant effect on the local government expenditure?”. The independent variable of the study is coalition parties that support elected regional heads. The dependent variable is local government ex

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13

Wilkinson, Margaret. "Tax Expenditure and Public Expenditure in the UK." Journal of Social Policy 15, no. 1 (1986): 23–49. http://dx.doi.org/10.1017/s0047279400023096.

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ABSTRACT‘Tax expenditures’ are public revenue losses which result from special allowances and reliefs given to various categories of taxpayer for reasons of economic and social policy. In 1983/4 tax expenditures in the personal income tax system cost nearly £11 billion which was equal to 35 per cent of revenue from personal income tax or 9 per cent of total public expenditure. This paper assesses their significance in the context of public expenditure and tax policy. It identifies those allowances and reliefs in the personal income tax system which may be regarded as tax expenditures, evaluate

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14

Broniewicz, Elżbieta. "Resource management expenditure accounts." Studia i Prace WNEiZ 49 (2017): 9–20. http://dx.doi.org/10.18276/sip.2017.49/1-01.

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15

TARAN, O. A. "IMPROVING PUBLIC EXPENDITURE MANAGEMENT." Essays of Modern Cameralistics 3 (2023): 5–9. http://dx.doi.org/10.31429/20785224_2023_3_5.

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Zarova, Yulduz Komil qizi, and Hotamov K.R. "REVENUE AND EXPENDITURE MANAGEMENT." MULTIDISCIPLINARY JOURNAL OF SCIENCE AND TECHNOLOGY 4, no. 4 (2024): 263–67. https://doi.org/10.5281/zenodo.11040203.

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Establishing a modern state budget in our country, creating, reviewing, accepting and executing the budget project inensuring the functioning of the budget system, monitoring its execution, preparing and approving the report on its execution, as well as between the budgets included in the structure of the state budget effective organization of the activities of the state authorities and local self-government bodies and the participants of the budget process, which are related to the regulation of mutual relations in accordance with the laws, ensured the relations of the budget process. However

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17

Подойницына, А. Г. "Мanagement system of Tax expenditure, its effectiveness". Экономика и предпринимательство, № 4(141) (11 липня 2022): 1062–66. http://dx.doi.org/10.34925/eip.2022.141.4.194.

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Статья посвящена вопросам внедрения системы управления налоговыми расходами в Российской Федерации, реализации механизмов контроля и оценки результативности данных расходов. В статье показана роль оценки налоговых расходов в бюджетном процессе и определены перспективы развития методик анализа эффективности выпадающих доходов. Выявлены проблемы, сдерживающие развитие внедрения механизмов управления налоговыми расходами. Сделаны рекомендации по развитию оценки эффективности налоговых расходов в Российской Федерации. The article is devoted to the issues of introducing a tax expenditure management

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18

Herawati, Syamsurijal Tan, Sri Rahayu, and Syahmardi Yacob. "THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING." International Journal of Social Science 1, no. 4 (2021): 347–54. http://dx.doi.org/10.53625/ijss.v1i4.713.

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This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had

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19

Iwa Kartiwa Karpi, Yanne Yuniarti Widayat, Novi Eka Ratnasari, and M.D Enjat Munajat. "Can Regional Spending Management Policies Improve Human Development Index?" Journal of Indonesia Sustainable Development Planning 3, no. 2 (2022): 177–91. http://dx.doi.org/10.46456/jisdep.v3i2.309.

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The management of expenditure carried out by local governments until now is considered not effective and efficient enough, so the government, through Law Number 1 of 2022 (articles 146 and 147) seeks to increase the effectiveness of regional expenditure in regional development by regulating the proportion of employee spending and public service infrastructure spending. This article aims to evaluate regional spending management policies in increasing Human Development Index (HDI) in the Bima regency. This regency was chosen as the research location because it has a fairly large employee expendi

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20

RAINOVA, Larysa. "Global database on tax expenditures: reporting requirements and progress by countries." Fìnansi Ukraïni 2022, no. 9 (2022): 22–38. http://dx.doi.org/10.33763/finukr2022.09.022.

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Introduction. The Global Tax Expenditure Database remains the largest of the implemented initiatives to highlight information on tax expenditures in an international aspect. Problem Statement.Taking measures to improve, both quantitatively and qualitatively, the state of reporting provided by many countries to the Global Tax Expenditure Database remains necessary. This also applies to tax expenditure reporting for Ukraine, despite the relatively long experience in its preparation. Purpose. To determine the peculiarities of formation and classification of information in the Global Tax Expenditu

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21

Soukopová, Jana, and Ivan Malý. "Competitive environment in waste management and its impact on municipal expenditures." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 1113–19. http://dx.doi.org/10.11118/actaun201361041113.

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This paper is based on the analysis of competitive environment in waste management in the South Moravian Region and its impact on current municipal expenditures. The paper presents the changes in the development of the municipal waste management and more specifically in the municipal solid waste expenditure per capita of the municipalities from South Moravia Region in the Czech Republic. The main goal of this paper is to examine the impact of competitive environment on the expenditure efficiency. We assume that spatial aspect of competitive environment has significant influence on the expendit

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22

Kashimoto, Kanae, and Motohiro Okada. "Analysing the Impacts of Financial Expenditure of Prefectures on Methods of Suicide Completion in Japan." Psychiatry International 3, no. 1 (2021): 1–16. http://dx.doi.org/10.3390/psychiatryint3010001.

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Recently, several studies reported that the governmental financial expenditures play important roles in the prevention of increasing suicide mortalities; however, the specific regional policies, designed dependent on regional cultural, economic, education and welfare backgrounds, affect suicide mortality by a specific suicidal means. Therefore, the present study determined the impacts of the regional governmental expenditure of six major divisions, “public health”, “public works”, “police”, “ambulance/fire services”, “welfare” and “education” on suicide mortalities by five major suicidal means

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23

Scott, George Kojo. "Effects of Public Expenditure Management Practices on Service Delivery in the Public Sector: The Case of District Assemblies in Ghana." Journal of Public Administration and Governance 9, no. 2 (2019): 71. http://dx.doi.org/10.5296/jpag.v9i2.14617.

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This research analysed how the public expenditure management as practiced in the District Assemblies of Ghana affect service delivery. The research adopted a mixed-method research approach where qualitative and quantitative data were gathered using questionnaires, interviews, focus group discussions and document analysis. Multistage sampling was used to pick the respondents for the questionnaires, key interview informants and the participants in the focus group discussions. Thirty four out of 170 district assemblies which existed by 2008 were sampled. Participants in the study included 612 Dis

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Liu, Louis Chih-hung, Chiehwen Ed Hsu, and Mustafa Z. Younis. "The association between government expenditure and economic growth: granger causality test of us data, 1947-2002." Journal of Public Budgeting, Accounting & Financial Management 20, no. 4 (2008): 439–52. http://dx.doi.org/10.1108/jpbafm-20-04-2008-b002.

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Wagner’s Law and Keynesian’s theory are two widely accepted yet contrasting propositions. This paper employs Granger causality test on US federal government data, from 1947 to 2002. We used aggregate data as well as disaggregate data with the sub-categories of five federal expenditures, including: national defense, human resources expenditure, physical resources expenditure, net interest payment, and other expenditure. The results of our study suggest that total federal government expenditure is more consistent with Keynesian’s theory while there are diversified causal relationships among five

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Rizal, Rahma, and Afriana Lomagio. "Apparatus and Public Budget Management: Evidence from Regional Government in North Gorontalo." Point of View Research Accounting and Auditing 1, no. 3 (2020): 95–100. http://dx.doi.org/10.47090/povraa.v1i3.45.

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This study aims to analyze and assess the process of managing government apparatus and public spending on regional governments in North Gorontalo. The type of data used is secondary data in the form of Budget Realization Reports. This study analyzes the optimization of apparatus and public expenditure in 2017, 2018 and 2019 at the North Gorontalo District Transmigration and Manpower Office. The results showed that overall the level of optimization of the achievements of the Apparatus and Public Expenditures of the North Gorontalo District Transmigration and Manpower Office in 2017, 2018 and 20

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Dzomira, Shewangu. "Financial accountability & governance in an emerging country." Corporate Ownership and Control 14, no. 3 (2017): 204–8. http://dx.doi.org/10.22495/cocv14i3c1art6.

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In the public sector the agents have the responsibility of being accountable to the exploitation of the resources towards service delivery. The public sector expenditure has been characterised with wasteful and fruitless, irregular and unauthorised expenditures. Therefore governance embraces the engagements set to certify that the anticipated upshots for stakeholders (citizens) are limpid and realized. This study is grounded on agency theory as it seeks out to analyse public expenditure and governance in South Africa’s public sector. The research study followed a qualitative research approach

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Bista, Raghu Bir, and Kiran Prasad Sankhi. "Assessing Multiplier Effects of Public Expenditures on Economic Growth in Nepal: SVAR Model Analysis." Journal of Economic Impact 4, no. 1 (2022): 50–58. http://dx.doi.org/10.52223/jei4012206.

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Expansionary public expenditure is a popular important fiscal measure in the constraint of budgetary resources to achieve higher economic growth with the expectation of higher multiplier effect on productive sectors in the world. Since the actual multiplier effect contradicts with the expected multiplier effect in this discretionary fiscal practice, the goal of higher economic growth is not well achieved. In this context, the practice of public expenditure is a key concern of scholars to understand whether it is the best one or whether its multiplier effect is higher. In this context, this stu

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Diyanti, Rizki Amalia Rahma, and Noven Suprayogi. "Manajemen Pendapatan, Manajemen Pengeluaran, Manajemen Impian dan Keinginan, Manajemen Surplus dan Defisit, serta Manajemen Dana berjaga-jaga Keluarga Muslim Nelayan Desa Puger, Kabupaten Jember." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 7 (2020): 1365. http://dx.doi.org/10.20473/vol6iss20197pp1365-1384.

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This study aims to determine the financial management of Muslim families in the District Puger Jember. This research uses descriptive qualitative approach, this research is descriptive qualitative research with case study method where the research concentrates intensively on a particular object studied as a case, domain, data collection using interview, and observation. using analytical techniques Types of cultural themes. The unit of analysis in this research is income management, need management, dream and desire management, surplus and deficit management, and contingency management. Result

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Kaharudin, Iszan Hana, and Mohammad Syuhaimi Ab-Rahman. "Fiscal Policy Effects on Private Expenditure for Sustainable Economic Growth: A Panel VAR Study from Selected Developing Countries." Sustainability 14, no. 17 (2022): 10786. http://dx.doi.org/10.3390/su141710786.

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This study examines the effects of fiscal policy on private expenditure using a panel VAR for the sample of 60 developing countries from 1990 to 2020. The VAR panel model framework was used to focus on the disaggregated government expenditures which included the defense, economic and social expenditure. The main findings showed a positive shock effect of defense expenditure which led to crowding out effect on private expenditure and domestic income. Conversely, economic and social expenditure had the crowding in effect on private consumption and domestic income. To detail out the analysis, the

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Amelia, Siti Amel. "Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi." JAZ:Jurnal Akuntansi Unihaz 5, no. 1 (2022): 76. http://dx.doi.org/10.32663/jaz.v5i1.2841.

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This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique

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Kuzheliev, Mykhailo, Ihor Rekunenko, Alina Nechyporenko, and Guram Nemsadze. "Discretionary budget expenditure in the system of state regulation of the country’s socioeconomic development." Public and Municipal Finance 7, no. 4 (2019): 8–18. http://dx.doi.org/10.21511/pmf.07(4).2018.02.

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The paper investigates discretionary budget expenditure and determines its role in the system of regulation of country’s socio-economic development. In a very difficult political and socio-economic situation, Ukraine faces an urgent need to finda balance between the amount of functions performed by the state and the level of their financial support. The analysis of the State Budget of Ukraine expenditure according to the functional classification in 2014–2017 has been carried out. In particular, the discretionary budget expenditures (on state functions, economic activity, defense budget expend

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Nordström, Jonas. "Tourism Satellite Account for Sweden 1992–93." Tourism Economics 2, no. 1 (1996): 13–42. http://dx.doi.org/10.1177/135481669600200102.

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This paper calculates the consumption expenditure of internal visitors in Sweden, and Swedes' expenditures on outbound tourism, according to the WTO definition of tourism expenditure. The demand-based calculations of national tourism are distributed among same-day visitors and overnight visitors, for leisure and business purposes. The supply side calculations cover the main tourism industries. Daily expenditures of domestic tourists categorized by housing type and purpose are also presented. The calculations show that the consumption expenditures of internal visitors in Sweden were approximate

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Henny Wirianata, Viriany, and Ignatius Flora De Mayo. "Corporate Governance In Cash Management, Net Working Capital, And Cash Holding." Jurnal Akuntansi 27, no. 1 (2023): 118–35. http://dx.doi.org/10.24912/ja.v27i1.1246.

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Manufacturing companies need effective cash management to meet their capital expenditures and cash holding. Effective cash management needs to be supported by good governance so that it can determine adequate cash holding. Independent variables in this study were measured by cash flow, cash conversion cycle, capital expenditure, net working capital, and board of commissioners' activities. Governance measured by the board of commissioners' activities is also a moderation variable. The data in this study were processed and analyzed using Eviews 10 for the period 2017 to 2020. The panel's data re

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Yamada, Hirokazu, and Yuji Nakayama. "Empirical Research on the Profitability of R&D Expenditure." International Journal of Systems and Service-Oriented Engineering 9, no. 1 (2019): 20–41. http://dx.doi.org/10.4018/ijssoe.2019010102.

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Yamada and Nakayama (2018) estimated the profitability of research and development (R&D) expenditures for the Japanese manufacturing industry, using industry-level data. The results of the manufacturing industry are not necessarily reflective of the state of each individual firm. The purpose of this study is to understand the present state of profitability of R&D expenditures in major Japanese textile firms using firm-level financial data. In terms of methodology, a cost-effectiveness model that considers endogeneity between revenue and R&D expenditure, as well as methods from the

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Shafique, Saima, M. Mansoor Ali, Anwar-ul Mujahid Shah, and Seema Zubair. "Dynamics of Public Policy on Economic Activity: The Case of Pakistan." Liberal Arts and Social Sciences International Journal (LASSIJ) 4, no. 2 (2020): 230–41. http://dx.doi.org/10.47264/idea.lassij/4.2.18.

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The unanticipated domestic and international changes in conjunction with policy discretion become reason for shocks to overall economy that affect overall economic growth. Based on methodology by Blanchard and Perotti (2002) the study used timing of fiscal decisions in a Structural Vector Auto-Regression (SVAR) to map dynamics of shocks due to tax revenue, government expenditures and aggregate output in Pakistan. When tax decisions precede expenditure decision, the tax shocks have a volatile short run impact causing expenditures to sharply adjust. Expenditure shocks persistently increase tax r

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Quy, Nguyen Hoang. "The Role of Public Expenditures in Economic Growth at Provincial Level: Empirical Study in Vietnam." Journal of Politics and Law 10, no. 2 (2017): 88. http://dx.doi.org/10.5539/jpl.v10n2p88.

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The literature analyzes the relationship between public expenditures and GDP growth in localities of Vietnam. The research sample includes data on public expenditures and GDP of 63 provinces/cities of Vietnam during the period 2013 - 2015. The results of the research by backward regression method have confirmed the orthodromically directly proportional relationship between components of public expenditure, but not the total public expenditure, and GDP growth in provinces/cities of Vietnam. Specifically, public expenditure on development investment and the one on social and economic services co

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Mikhina, E. "Methodological approaches in the development of proposals for the formation of a tax expenditure management system." Management and Business Administration, no. 2 (July 6, 2023): 166–74. http://dx.doi.org/10.33983/2075-1826-2023-2-166-174.

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The article provides a systematic analysis of methodological approaches that allow developing proposals on the formation of a tax expenditure management system on a scientific basis. The author substantiates the need for a comprehensive study of the formation of a tax expenditure management system using complementary methods of different levels, formulates the principles, conditions and possibilities of their application, focuses on achieving the expected results. The main trends of tax expenditures in modern Russia, which determine the need to create a system for managing them, are considered

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Ichwan, Mohamad, and Patta Tope. "ESSENTIAL COMMODITY CONSUMPTION: A STUDY ON FOOD CONSUMPTION EXPENDITURE OF RURAL SOCIETY." AGROLAND The Agricultural Sciences Journal (e-Journal) 7, no. 2 (2021): 116–25. http://dx.doi.org/10.22487/agroland.v7i2.628.

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The primary commodity consumed by people is reflected in the highest expenditure to fulfill it within a specific period, the dominance of expenditure in all consumption expenditures indicates the importance of commodities in all households' consumption. This study aims to identify the dominant consumption patterns of food commodities using descriptive analysis of 6,178 households obtained through national secondary data from the 2017 national socio-economic survey (Susenas). Several commodities categorized by largest to smallest expenditure are the basis for determining the largest consumption

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Турок, К. М., and Д. В. Максименко. "STRATEGIC EXPENDITURE MANAGEMENT AT ENTERPRISES." International scientific journal «Education and Science», no. 1(28) (2020): 190–94. http://dx.doi.org/10.31339/2617-0833-2020-1(28)-190-194.

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PRAVDIUK, Nataliia. "ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 149–65. http://dx.doi.org/10.37128/2411-4413-2020-2-11/.

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The article analyzes the methodological approaches to the operational management of costs, defined as tactics, accounting tools. Such a methodology should be formed and detailed for macro and micro levels, taking into account the needs of management at each level of the hierarchy. The author interprets the category of “cost management” as a process of choosing the means of influencing expenses in order to achieve strategic goals of activity at hierarchical levels of management. The essence of the current and strategic cost management is disclosed, the place of accounting support for the cost m

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Shulha, А. V., and Ya V. Semeiko. "MANAGEMENT METHODS OF PRODUCTION EXPENDITURE." Science and Transport Progress, no. 22 (June 25, 2008): 283–86. http://dx.doi.org/10.15802/stp2008/15630.

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Mas’amah, Mas’amah, and Atina Shofawati. "MANAJEMEN KEUANGAN RUMAH TANGGA TAKMIR MASJID RUNGKUT JAYA." Jurnal Ekonomi Syariah Teori dan Terapan 6, no. 6 (2020): 1114. http://dx.doi.org/10.20473/vol6iss20196pp1114-1128.

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The goal of this research is to understand how management financial implementation work into muslim Family, especially at Takmir Rungkut Jaya Mosque. The research used descriptive qualitative approach. Data collection was results by interview and documentation. Pattern matching technique was used to perform data analytic. This technique to find the general description of financial management family work into muslim then adjusted to the implementation of sakinah finance. The result based on interviews with two households of Takmir Rungkut Jaya Mosque is both informants in research has implement

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Tumboimbela, Meiva Jorjia, Heince Wokas, and Peter Kapojos. "Analisis pencatatan dan pelaporan belanja modal pada Badan Keuangan dan Aset Daerah Kota Manado." Riset Akuntansi dan Portofolio Investasi 3, no. 1 (2025): 190–99. https://doi.org/10.58784/rapi.303.

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This study aims to determine the recording and reporting of capital expenditures at the Regional Finance and Assets Agency in Manado City during the implementation of Permendagri No. 77 of 2020. This kind of research is qualitative descriptive. Based on the results of the research, recording or accounting of capital expenditure at the Regional Finance and Assets Agency in Manado City is an important process in public financial management. Reporting is a form of regional financial accountability. Accountability can be realized in the form of financial statements and activities. Financial statem

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Wulandari, Ratna, and Lidya Primta Surbakti. "Analisis Kinerja Anggaran Belanja Pada PTN BLU X Tahun Anggaran 2021-2023." Akbis: Media Riset Akuntansi dan Bisnis 8, no. 2 (2024): 66. http://dx.doi.org/10.35308/akbis.v8i2.10041.

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In managing the budget, it is crucial to conduct budget performance measurement or analysis, which involves assessing and measuring the implementation or realization of the budget. This study presents an original analysis of PTN X, a State University with BLU (Public Service Agency) status under the Ministry of Education, Culture, Research, and Technology. The BLU status provides flexibility in budget management. Therefore, the purpose of this research is to analyze the budget performance of PTN X as a basis for evaluation to improve quality. In this study, the authors use a descriptive quanti

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Widiastuty, Erna, and Noorlailie Soewarno. "CSR Expenditure and Company Performance: Charity or Signal? Evidence from Indonesia." Quality Innovation Prosperity 23, no. 3 (2019): 22. http://dx.doi.org/10.12776/qip.v23i3.1273.

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<p><strong>Purpose:</strong> The purpose of this study are: first, to investigate CSR expenditures made by public companies in Indonesia are whether aimed at the charity, and second, whether CSR expenditure is related to the corporate’s performance in the future.</p><p><strong>Methodology/Approach:</strong> The samples are taken from 53 companies registered at the Indonesia Stock Exchange. Measurement of CSR expenditure uses monetary unit because CSR expenditure is the actual expenditure of the company. Company performance variables use ROA and CFO.&lt

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Secrieru, Angela. "Analysis of public expenditure management in terms of respect for economic, social and cultural rights in the Republic of Moldova." Economica, no. 3(117) (October 2021): 7–23. http://dx.doi.org/10.53486/econ.2021.117.007.

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To a great extent, respecting human rights in the Republic of Moldova is affected by unsatisfactory evolution of public expenditures and the way the latter are managed. The quality of public expenditure management, with an impact on respecting economic, social and cultural rights (ESCR) is evaluated through the prism of basic objectives of public financial management, namely the following: maintaining strict financial discipline, allocating public financial resources in conformity with government’s priorities, efficient provision of public services. The central public administration and local

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Secrieru, Angela. "Analysis of public expenditure management in terms of respect for economic, social and cultural rights in the Republic of Moldova." Economica, no. 3(117) (October 2021): 7–23. http://dx.doi.org/10.53486/econ.2021.117.007.

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To a great extent, respecting human rights in the Republic of Moldova is affected by unsatisfactory evolution of public expenditures and the way the latter are managed. The quality of public expenditure management, with an impact on respecting economic, social and cultural rights (ESCR) is evaluated through the prism of basic objectives of public financial management, namely the following: maintaining strict financial discipline, allocating public financial resources in conformity with government’s priorities, efficient provision of public services. The central public administration and local

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Romaikin, Pavel Denisovich. "Features, capabilities, and limitations of the methods for managing budget expenditures on social assistance to the population." Теоретическая и прикладная экономика, no. 2 (February 2025): 1–12. https://doi.org/10.25136/2409-8647.2025.2.74249.

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Improving the management of public and municipal finances in the field of social protection system functioning is a relevant task given the ongoing issues of poverty and economic inequality both in Russia and worldwide. One of the main components of the modern social protection system is social assistance aimed at the low-income population. The article discusses the management of budget expenditures on social assistance to the population, conducted within the framework of three main types of instruments: categorical, targeted, and conditional social transfers. Particular attention is given to

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Gutiérrez Ponce, Herenia, Julián Chamizo González, and Elisa Isabel Cano Montero. "Transparencia y gestión presupuestaria en los ayuntamientos españoles." Revista del CLAD Reforma y Democracia, no. 72 (January 1, 2018): 195–232. http://dx.doi.org/10.69733/clad.ryd.n72.a169.

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Abstract This article aims to study the economic management of Spanish municipalities through the information of their budgets. The relevant expenditures items related to transparency and funding were identified in quest of sustainable and transparent quantitative indicators. The budget management of several public services is analyzed to disclose transparency. The analysis is based on published databases of the Ministry of Public Finance. As a conclusion transparency and tax-rate can be explained through specific items in the expenditure budget, providing a sound basis for stakeholder to make

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Nwamuo, Chukwuemeka. "Government Expenditure and Unemployment Rate in Nigeria: An Empirical Analysis." Greener Journal of Social Sciences 12, no. 1 (2022): 16–24. https://doi.org/10.5281/zenodo.6985271.

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The study investigated the impact of government expenditure on unemployment rate in Nigeria. Time series data spanning from 1991 to 2020 which were used in the study were sourced from the Central Bank of Nigeria (CBN) statistical bulletin and the World Development Indicators (WDI). The ARDL bounds testing approach to cointegration was used to analyse the data. Autoregressive Distributed Lag (ARDL) model and Error Correction Model (ECM) were utilized to address the main objectives of the study. The estimated short run coefficient result revealed that capital expenditure has a negative and signi

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