Academic literature on the topic 'Functions of budgeting'
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Journal articles on the topic "Functions of budgeting"
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Mkasiwa, Tausi Ally. "Budgeting and monitoring functions of the Tanzanian Parliament." Journal of Accounting in Emerging Economies 9, no. 3 (August 12, 2019): 386–406. http://dx.doi.org/10.1108/jaee-11-2018-0120.
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Purpose The purpose of this paper is to explore the role of budgeting in the monitoring functions of the Tanzanian Parliament, specifically the monitoring functions of the Parliamentary Budget Committee (PBC). Design/methodology/approach The paper uses Burchell et al.’s (1980) accounting “machines” framework and its development as a theoretical lens to interpret the research findings. Interviews, document analysis and observation were used for data collection. Findings The findings reveal that budget documents were used as learning and answering machines, as they served as the basis for questioning, for checking variances, for reviewing and for conducting monitoring visits. Budgeting procedures were utilized as ammunition machines, as they were used as the basis for expressing legislative officials’ positions and understanding the logic of executive officials’ actions. Research limitations/implications The paper investigates the role of budgeting in a parliamentary setting. However, comparative analysis is missing. Nevertheless, the results provide a foundation for future studies and the opportunity to investigate the role of budgeting in the monitoring functions of other parliaments, especially in emerging economies. Practical implications The study has practical implications directed toward governments, especially in emerging economies. This study suggests that budgeting documents and procedures can be used to overcome the complexities of the PBC monitoring functions. Budgeting is, therefore, essential in the monitoring functions of the PBC, especially in emerging economies. Originality/value The study contributes to the understanding of the role of budgeting in monitoring functions in a parliamentary setting in emerging economies, where such research is lacking. The study also contributes by introducing an “ammunition” role to the theoretical literature on budget use (Simons, 1990, 1991; Abernethy and Brownell, 1999), which is argued to be relevant to politicians and organizations of a political nature, including parliaments.
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Shor, I. M., D. M. Shor, D. A. Shelestova, and L. I. Galamyan. "The essence, principles and functions of proactive budgeting in the financial context." Finance and Credit 26, no. 9 (September 29, 2020): 2077–95. http://dx.doi.org/10.24891/fc.26.9.2077.
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Subject. We address proactive budgeting, based on the application of responsible and appropriate approach to the issues of local budget spending, and taking into account the interests of the population. Nowadays, there are many approaches to proactive budgeting, however, in some cases, the authors fail to explore the financial aspects. Objectives. The aim is to provide a theoretical foundation for the nature, principles, and functions of proactive budgeting in the financial context. Methods. The study employs the comprehensive approach and methods of systems analysis. The techniques of observation, specification, abstraction, synthesis, comparison, generalization of theoretical and practical material serve as our research tools. Results. We justified the nature, principles and functions of proactive budgeting in the financial context. The findings can be used by the actors of proactive budgeting. Conclusions. Proactive budgeting is a set of budget relations between government (municipal) authorities, citizens and business entities, which are based on citizens’ initiative concerning the budget planning, movement and control of budgetary funds to realize local projects. The principles of proactive budgeting include integration, initiative, competitiveness, co-financing, and transparency. Accordingly, it has communicative, analytic, coordinating, and stabilization functions.
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Дмитриева, И., I. Dmitrieva, Г. Машинистова, G. Mashinistova, Ю. Харакоз, and Yu Kharakoz. "The Process of Budgeting in the Context of the Transition to IFRS Reporting." Auditor 4, no. 6 (July 3, 2018): 42–50. http://dx.doi.org/10.12737/article_5b309ecfb26942.29558179.
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In this article authors consider process of budgeting in relation to formation of the reporting of the organization in the IFRS format. Th e purpose, functions and main areas of budgeting and types of budgets, as well as the content of the Regulation on budgeting are disclosed.
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Ngoc, Bui Thi, and Le Thi Tu Oanh. "Budgeting For Management Functions in the Pharmaceutical Enterprises." International Journal of Economics and Management Studies 6, no. 11 (November 25, 2019): 34–43. http://dx.doi.org/10.14445/23939125/ijems-v6i11p105.
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Douglas, Scott, and Tom Overmans. "Public value budgeting: propositions for the future of budgeting." Journal of Public Budgeting, Accounting & Financial Management 32, no. 4 (July 31, 2020): 623–37. http://dx.doi.org/10.1108/jpbafm-05-2020-0066.
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PurposeThe principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday practice and research of government has proven to be more difficult. This article formulates propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers.Design/methodology/approachThe article identifies the core principles of PVM and applies these to the budgeting functions of the allocation, management and accountability of public money. This exploration leads to a first conceptualization of “public value budgeting” and generates 12 propositions about how budgeting will change and remain unaltered under the influence of PVM.FindingsThe central argument is that “public value budgeting” could promote more coordination and integration between public funds and community resources, more involvement of societal stakeholders in the budgetary process and more continuous tweaks and changes to the budget. At the same time, legislative vetoes, financial controls and debates about the best use of public money will remain an important feature of public budgeting.Originality/valueThe article forwards the first conceptualization of public value budgeting, connects the literatures on public value and public budgeting, and offers both a practical application of PVM to public budgeting as well as a concrete agenda for future research.
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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (January 29, 2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.
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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government.
The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.
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Anessi-Pessina, Eugenio, Carmela Barbera, Mariafrancesca Sicilia, and Ileana Steccolini. "Public sector budgeting: a European review of accounting and public management journals." Accounting, Auditing & Accountability Journal 29, no. 3 (March 21, 2016): 491–519. http://dx.doi.org/10.1108/aaaj-11-2013-1532.
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Purpose – Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future. Design/methodology/approach – The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980. Findings – Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics. Originality/value – Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.
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Sterck, Miekatrien. "The impact of performance budgeting on the role of the legislature: a four-country study." International Review of Administrative Sciences 73, no. 2 (June 2007): 189–203. http://dx.doi.org/10.1177/0020852307077960.
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Performance budgeting initiatives are often partly justified as improving accountability to the legislature. However, it is not always clear whether this is the case. In this article we describe and explain the effects of performance budgeting on the role of the legislature in the budget process. We compare performance budgeting initiatives in the Australian Commonwealth government, the central government of the Netherlands, the Swedish central government and the Canadian federal government. The conclusion of this study is that the performance budgeting initiatives that we studied have a dominant focus on changing the budget structure, but do not seem very successful in altering the budget functions.
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Mykhalska, O. "CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 84–91. http://dx.doi.org/10.18371/fcaptp.v1i36.227626.
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The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary information for budget planning, control and analysis of budget execution, and is one of the components of the budgeting process. Assessment of responsibility centers is useful for understanding the cycles of economic activity, economic processes and structural units in the framework of budgeting. The operations-based management accounting system mainly meets the requirements of budgeting, which becomes a necessary condition for control over the standard conditions of accounting. In order to obtain more detailed information for analysis and control, it is proposed to organize cost accounting by operations-functions of technological processes, which allows analysts to find bottlenecks in technology by identifying redundant technological functions and operations and strengthen control over compliance with proven budgets for each «responsibility center». Accounting for responsibility centers aims to evaluate the management activities of a particular responsibility center and to provide a responsibility report and an information report for the evaluation of senior management. It is a method of management accounting that measures the results of each responsibility center, which allows each manager to realize the responsibility in their field of cost accounting and budgeting.
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Musliamin, Musliamin, Djuanda Nawawi, Rakhmat Rakhmat, and Muhammad Tang Abdullah. "The Performance of the Regional People’s Representative Council in Implementing the Legislative and Budgeting Functions in Bone Regency." International Journal of Multicultural and Multireligious Understanding 7, no. 9 (October 1, 2020): 93. http://dx.doi.org/10.18415/ijmmu.v7i9.1928.
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The purpose of this study was to describe and analyze the performance of the Regional People’s Representatives Council (DPRD) of Bone Regency in implementing the legislative and budgeting functions. The type of research used is a mixed methodology that combines qualitative methods and quantitative methods. The data source of this research is members of the Bone Regency DPRD 2014-2019 membership period. The results showed that the legislative function was in the medium category, the budgeting function was in the medium category. For this reason, efforts should be made to improve the performance of the DPRD by improving the quality of the human resources of DPRD members and following comprehensive training, especially in the field of legislation and budgeting. Overall the performance of the DPRD Bone Regency 2014-2019 membership period in the implementation of the supervisory function shows a fairly good performance.
Dissertations / Theses on the topic "Functions of budgeting"
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Henttu-Aho, T. (Tiina). "The emerging practices of modern budgeting and the role of controller." Doctoral thesis, Oulun yliopisto, 2016. http://urn.fi/urn:isbn:9789526214399.
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Abstract The presumed dominance of the traditional annual budgeting process as a cornerstone of management control has been called into question in recent years. Various new developments in budgeting have been seen replacing or complementing organisations’ conventional budgeting. The dissertation provides a comprehensive picture of these new budgetary practices and their implications for management accounting work, through investigation of the fragmentation among various purposes of budgeting and of the ways in which the role of controller and new budgetary practices can complement each other. The dissertation is composed of four inter-related essays, which provide qualitative evidence of how firmly established practices such as budgeting change and what implications the change has for the conflicting purposes of budgeting. It also provides insight into the ways controllers are able to build holistic view of the totality of budgetary control and compile new accounting information. The empirical findings presented in the dissertation give rise to novel concept of fragmentation, which can be defined as an arrangement wherein a new mix of diverse controls is used to serve several purposes of budgeting and a single budgeting process is either replaced with or complemented by other control mechanisms. Fragmentation can serve as a common denominator for recent developments in budgeting but also aid in understanding the variation in new budgetary practices. Fragmentation of budgeting makes the boundaries of a budgetary system blurred but also enables designing flexibility into the control system itself. For the role of controller, fragmented budgetary practices mean co-ordinating the linkages between various budget-related methods, wider communication and interaction with organisational actors, new business-oriented skills related to key purposes of budgeting, and a growing professional role in increasing the ‘realism’ of accounting information in the lateral budgetary planning processTiivistelmä Perinteisen vuosibudjetoinnin valta-asemaa johdon ohjausjärjestelmien kulmakivenä on alettu kyseenalaistaa viime vuosina. Budjetoinnin uudet kehityssuuntaukset näyttäisivät joko korvaavan tai täydentävän vakiintunutta budjetointikäytäntöä organisaatioissa. Tämä väitöskirja tarjoaa kokonaisvaltaisen kuvan uusista käytännöistä, sekä niiden vaikutuksista johdon laskentatoimen työhön. Väitöskirja tutkii budjetoinnin eri tehtävien pirstaloitumista sekä sitä, miten controllerin rooli ja uudet budjetointikäytännöt voivat toimia toisiaan täydentävästi. Väitöskirja muodostuu neljästä toisiinsa liittyvästä esseestä, jotka tuovat laadullisen tutkimuksen keinoin esille, kuinka vakiintunut käytäntö, kuten budjetointi, muuttuu, ja mitä vaikutuksia tällä muutoksella on budjetoinnin eri tehtäviin. Tutkimus tarjoaa myös käsityksen siitä, miten kontrollerit muodostavat kokonaiskuvan budjetoinnillisesta ohjausjärjestelmästä ja tuottavat uutta laskentatoimen informaatiota. Tämä väitöskirja kuvaa budjetoinnin muutosta käsitteellä pirstaloituminen (fragmentation). Se voidaan määritellä järjestelyksi, jossa uutta, erilaisten ohjausmenetelmien yhdistelmää käytetään palvelemaan budjetoinnin eri tehtäviä, ja jossa yksittäinen budjetointiprosessi joko korvautuu tai täydentyy muilla ohjausmekanismeilla. Tämä käsite tarjoaa yhteisen nimittäjän viimeaikaisille budjetoinnin kehityssuuntauksille, mutta auttaa myös ymmärtämään paremmin budjetoinnin eri variaatioita. Budjetoinnin pirstaloituminen hämärtää budjetointijärjestelmän rajat, mutta mahdollistaa myös joustavuuden suunnittelun järjestelmään itsessään. Kontrollerin roolin näkökulmasta budjetoinnin pirstaloituminen merkitsee budjetoinnin eri menetelmien välisten yhteyksien koordinointia, laajempaa kommunikaatiota ja vuorovaikutusta organisaation eri toimijoiden kanssa, uusien liiketoimintaorientoituneiden taitojen lisääntymistä sekä ammatillisen roolin korostumista laskentainformaation realismin parantamisessa budjetoinnin lateraalisessa suunnitteluprosessissa
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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 District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals.MEd (Education Management), North-West University, Vaal Triangle Campus, 2014
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Mosala, Molefi George. "The effective use of budgeting as a functional tool in school financial management / Molefi George Mosala." Thesis, North-West University, 2006. http://hdl.handle.net/10394/2549.
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BEGAY, HAROLD GEORGE. "A DISCRIMINANT FUNCTION ANALYSIS OF THE 1983-84 CAPITAL LEVY TRANSFER FUNDS IN SELECT PUBLIC SCHOOL DISTRICT BUDGETING PRACTICES (ARIZONA)." Diss., The University of Arizona, 1986. http://hdl.handle.net/10150/183940.
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The purpose of this exploratory study in school finance was to examine the relationship between transferred capital funds and budgeting practices for select public school districts in Arizona. Three major research questions were derived to examine public school fiscal management relative to budgeting efficiency, lapsing and depletion funds. The three research questions are as follows: (1) What variables can identify and are likely to maximally contribute to school districts' budget expenditures falling within a plus/minus 2% range of the adopted budget? (2) What factors would be maximally associated with school districts having either a credit or deficit ending fund balance in the general operations budget? (3) What variables are likely to maximally contribute to school districts budgeting practices leading to increased or decreased capital levy fund balance? A systematic stratified sample of 31 school districts constituted the study group. Discriminant Function Analysis was used in the statistical treatment of 11 discriminant variables for six budget classifications. Each hypothesis was rejected at the .01 level of significance. Capital Transfer Funds indicated maximum contribution in differentiating school budget groups which were within the plus/minus 2% range of the adopted budget. For the second research question and hypothesis, Revenue, in linear-combination with Beginning Fund Balance and expenditure, evidenced maximum ability to differentiate the credit fund balance. Capital Transfer Funds added minimal ability to discriminate budget groups. For the third hypothesis, Revenues, Expenditures, and Capital Transfer Monies indicated high ability to discriminate budget groups. Capital Transfer Monies, however, was statistically spurious.
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Al-Lawzi, Sulieman Ahmed. "Planning, Budgeting, and Development in Jordan: An Examination of How These Policy Processes Function in a Poor and Uncertain Environment." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331012/.
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The purpose of this dissertation is to study the planning and budgeting processes in Jordan to determine whether the findings of Caiden and Wildavsky about those processes in other poor countries generally are applicable to Jordan. An attempt is made to answer the research questions by comparing data from national plans, budgets, and expenditures during a fifteen-year period (1970-1984). In Jordan, as in other developing nations, the role of planning and budgeting is highly significant to the success of the country's hopes for development. This research tries to evaluate the role of planning and budgeting as policy instruments in the process of development in Jordan. The second focus of the dissertation concerns the possibilities and problems of assessing the impact of governmental policies on development. Specifically, an assessment is made to determine the impact of governmental expenditures on development as evidenced in Jordan s gross national product during the last fifteen years. The following questions are addressed in order to examine the impact of government action on economic development. First, what are the impact and significance of government expenditures, as a combined measure, on the gross national product in Jordan? Second, which governmental expenditure areas provide the greatest contribution to an increase in the Jordanian GNP? Data for Jordan are compared with Caiden and Wildavsky's assumptions about planning and budgeting in poor countries, and conclusions are drawn about how planning and budgeting have influenced economic and social development in Jordan.
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Haag, Manuel. "Die mittelfristige Strategie." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-129304.
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Im Zuge erster Reformbemühungen der UNESCO wurden 1977 die Mittelfristigen Strategien ("C/4-Dokumente") als sechsjährige Planungsinstrumente eingeführt. Durch ihren längerfristigen konzeptionellen Rahmen sollten sie größere Kontinuität und Kohärenz zwischen den bisher bestehenden zweijährigen Programmen und Haushaltsplänen herstellen. Die vorliegende Arbeit stellt die Entwicklung der Funktion der Mittelfristigen Strategien im Lichte ihrer historischen Entwicklung und im Zusammenspiel mit Reformtrends im System der Vereinten Nationen dar; deren Hauptfunktion ist demnach eine bessere Planung der Aktivitäten der UNESCO unter einer möglichst effizienten Mittelverwendung. Der Vorbereitungsprozess dient als Katalysator für eine umfassende Diskussion über die grundlegende Ausrichtung und über die Schwerpunkte der Aktivitäten der UNESCO. Ferner dient sie als Instrument der Legitimation und der Rechenschaft – da sie vorab darlegt, was die UNESCO in einem Zeitraum erreichen wird.
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ZHOU, JIA-XIAN, and 周家賢. "INVESTIGATION OF THE FUNCTIONS OF AIR FORCE ACCOUNTING PERSONNEL IN THE GOVERNMENT BUDGETING, AUDITING AND STATISTICS SYSTEM." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/7zyp5n.
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碩士銘傳大學
公共事務學系碩士在職專班
94
The operational efficiency of the armed forces has been the focus of the executive and legislative branches of government and scholars for the following three reasons: (1) The budget for the national defense department is a fifth of the total government budget; (2) The cumbersome administrative structure and enormous manpower of the armed forces and its complex and complicated management system and operations are beyond comparison with general organizations; and (3) How to develop effective defensive power to ensure the life and property of citizens in face of the powerful military threats of Communist China has been a focus of the public. Therefore, national defense is exceptionally important, and citizens are very much concerned about the management efficiency of the armed forces. Moreover, as some of the national defense budget is highly classified, this thus makes the financial resource management of the armed forces more mysterious. By studying the following issues, this paper investigated the roles and functions of accounting personnel of the armed forces in order to allow the participation and to arouse the attention of the government budgeting, auditing and statistics system. These issues included investigation, from the viewpoint of accounting personnel, of the internal control, internal audit and internal review systems in terms of three constructs: degree of identification, difficulty and effectiveness. Results of the investigation on the identification of internal control of air force accounting personnel in terms of variables including gender, age, seniority and education indicated that all personnel have a high identification with the internal control system, particularly with the effectiveness in enhancing the performance of policies allowing units within the organization to establish individual internal controls over finance. This suggests that the expectation of personnel within the organization is to establish an effective financial control process to allow the smooth operations of the organization. It is especially true for accounting officers because based on their personal experiences, they understand that the operation and implementation of internal control allows an organization to accumulate and pass on excellent practices and knowledge by means of knowledge management after the establishing a system. It is the knowledge base for administrational efficiency enhancement and the sustainable operation of a system. Therefore, to establish and implement internal control is the prime target of the armed forces. Current legislators mistakenly think that internal control is only the duty of accounting personnel, and other units can leave it alone or give all the work to accounting personnel. In fact, such a kind of cognitive model should be avoided. Therefore, the specifying of agencies and units of internal control should be measured carefully.
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Chi, Zhong-xian, and 紀忠憲. "INVESTIGATION OF THE FUNCTIONS OF AIR FORCE ACCOUNTING PERSONNEL IN THE GOVERNMENT BUDGETING AUDITING AND STATISTICS SYSTEM." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/98770353311472810981.
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碩士義守大學
資訊管理學系碩士班
97
Within the national defense system, the priority is to win the space control. The model to evaluate the air power to win the war by controlling the space has not been developed yet. Because of the importance of national defense and security, the increasing attention has been paid to the effectiveness of the organizational management in the national defense system. The budgets of aerospace & defense are confidential to people, therefore it is difficult to collect the data of resource management relevant to national defense. The focus of this study was to collect the perceptions of accounting staff about their roles in order to raise authority’s concerns over audit issues. The perspectives about internal audit, control, and review to find their views regarding to the extent to which they have agreement, difficulty, and effectiveness. The findings of this survey study indicated when taking into account variables gender, age, year of service and educational background that air force accounting staff have higher agreement to control. Specially, the item “Regulations of using budgets based on own departments can promote effectiveness” was statistically significant. The results showed that accounting staff expected to have an effective procedure in setting finance and budget to enhance the organizational management. From the working experience of accounting directors, they agreed that the explicit procedures of internal control in an organization can not only extend workers’ experience and knowledge, but also effectively promote administrative efficiency.
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Linstrom, Leslie. "A portfolio approach to capital project management." Diss., 2005. http://hdl.handle.net/2263/25354.
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The proposition of this dissertation is that superior capital budgeting solutions can be attained by not only analyzing projects individually but rather as part of a portfolio of projects that has the objective of maximizing the company’s range of multiple objectives, not only the economic benefit. The dissertation starts with a detailed study of current techniques and an assessment of flaws and shortcomings. This study concludes with the requirements that any new approach or model must address in order to improve on the current practices. Based on these requirements, a new model is developed based on the portfolio approach that integrates all the assumptions, constraints, project and variable interrelationships. An important feature of the model is that it selects its portfolio of capital projects in such a way that it optimizes support for the company’s multiple objectives, not only the economic objective. The dissertation concludes with the application of this model to a hypothetical case. It is concluded that, by developing and using this model, a company can improve the analysis required before capital budgets are finalized.Dissertation (MEng (Industrial Engineering))--University of Pretoria, 2006.
Industrial and Systems Engineering
unrestricted
Books on the topic "Functions of budgeting"
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Florida. Office of Program Policy Analysis and Government Accountability. Policy analysis: Bringing administrative and support functions under performance-based program budgeting. [Tallahassee, Fla.]: The Office, 1999.
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United States. Congress. House. Committee on the Budget. Budgeting in the Congress: Reflections on how the budget process functions : hearing before the Committee on the Budget, House of Representatives, One Hundred Ninth Congress, first session, hearing held in Washington, DC, June 22, 2005. Washington: U.S. G.P.O., 2005.
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Serov, Viktor. Planning of production and economic activities of construction organizations. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1093074.
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The textbook discusses the subject, methodology and methods of intra-company planning in the management system of production and economic activities of construction and installation organizations. The role, functions, subject, goals, tasks and principles of intra-company business planning, methods of planning the production program and the sale of construction products, labor and wages, material and technical support for the construction of facilities, construction production costs and the cost of construction products, economic results of production and economic activity, taking into account possible risks, are described. The issues of the organization of intra-company planning, budgeting and economic evaluation of the plans of production and economic activity of construction organizations are considered.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For students of higher educational institutions (bachelor's degree) studying in the areas of training 38.03.01 " Economics "(profile" Economics of enterprises and organizations") and 38.03.02" Management "(profile" Production management"), as well as for practical workers of construction and installation organizations.
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Bibhāga, Bangladesh Artha. Gender budgeting report: Ten ministry--division : Ministry of Agriculture, Disaster Management and Relief Division, Ministry of Education, Ministry of Environment and Forest, Ministry of Fisheries and Animal Resources, Ministry of Health and Family Welfare, Ministry of Land, Rural Development and Co-operatives Division, Ministry of Social Welfare, Ministry of Water Resources. Dhaka: Finance Division, Ministry of Finance, Govt. of the People's Republic of Bangladesh, 2010.
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Andrew, Gray. Budgeting, Auditing, and Evaluation: Functions and Integration in Seven Governments. Taylor & Francis Group, 2020.
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1947-, Gray Andrew, Jenkins W. I, and Segsworth Bob, eds. Budgeting, auditing, and evaluation: Functions and integration in seven governments. New Brunswick (U.S.A.): Transaction Publishers, 1993.
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Andrew, Gray. Budgeting, Auditing, and Evaluation: Functions and Integration in Seven Governments. Taylor & Francis Group, 2020.
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Andrew, Gray. Budgeting, Auditing, and Evaluation: Functions and Integration in Seven Governments. Taylor & Francis Group, 2020.
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Andrew, Gray. Budgeting, Auditing, and Evaluation: Functions and Integration in Seven Governments. Taylor & Francis Group, 2020.
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(Editor), Andrew Gray, and Bill Jenkins (Editor), eds. Budgeting, Auditing, and Evaluation: Functions and Integration in Seven Governments. Transaction Publishers, 2001.
Find full textBook chapters on the topic "Functions of budgeting"
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van Helden, Jan, and Ron Hodges. "Budgeting: principles, functions, types and processes." In Public Sector Accounting and Budgeting for Non-Specialists, 109–34. London: Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-37699-2_6.
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Patel, Vibhuti. "Gender Responsive Budgeting in India." In Handbook of Research on New Dimensions of Gender Mainstreaming and Women Empowerment, 36–52. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2819-8.ch003.
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The budget represents the financial plan and hence is the most significant policy instrument of the government for establishing macro-economic stability, fiscal efficiency, strategic priority, and more importantly, for ensuring the equitable distribution of national resources. Gender responsive participatory budgeting (GRPB) is a means of integrating a gender dimension into all steps of the budget process that includes participatory decision making and transparency in raising financial resources and their expenditure. It is about considering the different needs and priorities of both women, men, and sexual minorities without gender exclusivity. Gender responsive budgeting (GRB) ensures that budgets are gender-sensitive and not gender neutral, which means that they are geared towards establishing gender equality and are sensitive to intersectionality of gender with class, caste, race, religion, ethnicity, and geographical location. GRB consists of the use of tools to analyze the gender dimensions of budgets; adoption of procedures to ensure that the budget supports the achievement of gender equality; and implementation mechanisms for effective and efficient utilisation of allocated funds, functions, and functionaries.
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Tănase, Alin Eliodor. "The Budget." In Advances in Finance, Accounting, and Economics, 219–32. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8069-1.ch012.
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Knowing precisely the costs by sectors, products, activities, and functions helps locate in time and space the sub-units contributing to the improvement or, on the contrary, the depreciation of the results obtained by the company. Breaking down the costs by each function is another way to acquire knowledge about the internal accounting management conditions. A comparative analysis of expenditure by functions related to certain forecasts is the main way of identifying performance, efficient responsibility centers, as well as those whose functioning is deficient. On the other hand, the budget may be seen as a correlation and streamlining instrument for the relation between expenditures and income. Budgeting can also be seen as a systematic economic practice involving a formal process of allocating financial resources to achieve the objectives set for the following period of time. The revenue and cost budget are the objects of managerial accounting and the instruments to control the costs and the income by comparing the forecasts with the achievements.
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Kumta, Gita A. "E-Government and ERP." In Handbook of Research on Enterprise Systems, 346–61. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-59904-859-8.ch025.
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The chapter introduces the essence of ERP in government as a tool for integration of government functions which provides the basis for citizen services. It discusses the challenges faced in modernization of government “businesses” and discusses strategies for implementation. The basis of Enterprise Resource Planning (ERP) solutions is integration of functions which capture basic data through transactions to support critical administrative functions such as budgeting and financial management, revenue management, supply chain management and human resources management. Today, Enterprise solutions (ES) go beyond ERP to automate citizen-facing processes. The integration of data sources with each contact point is essential to ensure a consistent level of service. The author expects that researchers, governments and solution providers will be able to appreciate the underlying constraints and issues in implementation of ERP and hopes that the learning from industry would be useful to plan implementation of ES in government using emerging technologies.
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Kumta, Gita A. "E-Government and ERP." In Enterprise Information Systems, 112–27. IGI Global, 2011. http://dx.doi.org/10.4018/978-1-61692-852-0.ch108.
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The chapter introduces the essence of ERP in government as a tool for integration of government functions which provides the basis for citizen services. It discusses the challenges faced in modernization of government “businesses” and discusses strategies for implementation. The basis of Enterprise Resource Planning (ERP) solutions is integration of functions which capture basic data through transactions to support critical administrative functions such as budgeting and financial management, revenue management, supply chain management and human resources management. Today, Enterprise solutions (ES) go beyond ERP to automate citizen-facing processes. The integration of data sources with each contact point is essential to ensure a consistent level of service. The author expects that researchers, governments and solution providers will be able to appreciate the underlying constraints and issues in implementation of ERP and hopes that the learning from industry would be useful to plan implementation of ES in government using emerging technologies.
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"Estimating, Planning, and Forecasting." In Sales and Distribution Management for Organizational Growth, 25–51. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9981-4.ch002.
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Sales happens only where there is a potential market for the product. There are various ways of estimating the market size. One organization in India has made an estimate of the relative potential of the geographical units in the country. In addition, they have estimated the degree of media exposure of these units as well as the concentration of purchasing power of the population of those areas. The sales and marketing team can draw up their strategies based on these three indices. Similar estimates are available in many countries of the world. The sales team has to also understand the economic structures of the market and then go through the budgeting process. This budgeting process or the sales and marketing plans are very crucial to the organization as this is the blueprint for the progress of the organization. In order to ensure the smooth functioning of the organization, sales forecasting has to be done. This process ensures proper coordination of multiple functions within the organization – and ensures smooth flow of products from manufacturing to the market. The sales team has to make this forecast on the basis of their territories and the quota of sales allocated to them. Territories are formulated to ensure better administration of the field sales force and the quota system helps the sales team to work towards a goal.
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Carstens, Deborah S., Stephen Kies, and Randy Stockman. "Achieving Useful Government Accountability and Transparency Websites." In Evaluating Websites and Web Services, 19–41. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5129-6.ch002.
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With the transition from government to e-government, greater transparency in government accountability has occurred. However, state government budgets and performance reports are voluminous and difficult to understand by the average citizen. There is a need for government Websites to promote public trust while providing understandable, meaningful, and usable government accountability information. The public needs to have access to information that links the outcome of government spending so that government can be accountable for their spending. There are three fundamental functions for government: accountability, budgeting, and policy-making. The chapter discusses literature specifically relating to government accountability resulting in a checklist being developed to provide a mechanism for evaluation of government Websites from a technical and usability perspective. Therefore, it is not only important for a Website to have the government accountability information but to also display it in a useful and meaningful format understandable by citizens accessing the Website.
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Savage, James D. "Member-State Budgetary Transparency in the Economic and Monetary Union." In Transparency: The Key to Better Governance? British Academy, 2006. http://dx.doi.org/10.5871/bacad/9780197263839.003.0009.
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The Maastricht Treaty raised the standards for transparency in the European Union to new supranational levels. Prior to Maastricht, transparency in member-state budgeting depended largely upon domestic institutions, both public and private, to assess the size, composition, and quality of public finance. Transparency at the member-state level served the traditional functions of encouraging democratic political accountability, promoting political control over bureaucratic institutions, crafting fiscal policy, and ensuring probity in financial management. Transparency for ensuring macro-budgetary treaty compliance promotes EU integration while helping to assure an often doubtful European public, international financial markets, and world press that the Economic and Monetary Union's (EMU) convergence process and excessive deficit procedure rely on reasonably credible budgetary data. This chapter discusses macro-budgetary rules and the creation of compliance information systems, transparency through bureaucratic politics, and the role of Eurostat in budgetary surveillance. It also examines the twin challenges to EU budgetary transparency, those of disclosure and interpretation, faced by Greece.
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López-Ibor Jr., Juan J., and Costas Stefanis. "The psychiatrist as a manager." In New Oxford Textbook of Psychiatry, 39–46. Oxford University Press, 2012. http://dx.doi.org/10.1093/med/9780199696758.003.0008.
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It is clear that the modern role of both the physicians, in general, and psychiatrists, in particular, requires intensive decision-making which is helped by management principles. Psychiatrists, in addition to their clinical qualifications and skills are asked to occupy positions and undertake responsibilities as clinical executives, directors of health care facilities, administrators of Academic units and even Mental Health Commissioners, all of them requiring managerial knowledge and leadership qualities. Increased pressure by patients for improved quality of services and access to new and innovative treatments needs to be balanced against the expectation of the health care system of the physician to act ‘economically’, following cost containment guidelines and staying within expenditure ceilings. Such decisions require specialized knowledge and a deep understanding of the principles and the functions of management and health economics. Such knowledge is only gained through specialized training by introducing management teaching, either at the undergraduate level or preferably at the residency level, as part of the core curriculum or as an elective which may include items such as administration principles, quality assurance, budgeting, resource allocation, accreditation procedures and what is close to the psychiatrist's clinical background the personnel management. This may be extended to ongoing professional education programmes for psychiatrists who are already active in the field.
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"Natural and Functional Statements of Activity." In Not-for-Profit Budgeting and Financial Management, 77–79. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386767.ch9.
Full textConference papers on the topic "Functions of budgeting"
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Jain, Pallavi, Krzysztof Sornat, and Nimrod Talmon. "Participatory Budgeting with Project Interactions." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/54.
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Participatory budgeting systems allow city residents to jointly decide on projects they wish to fund using public money, by letting residents vote on such projects. While participatory budgeting is gaining popularity, existing aggregation methods do not take into account the natural possibility of project interactions, such as substitution and complementarity effects. Here we take a step towards fixing this issue: First, we augment the standard model of participatory budgeting by introducing a partition over the projects and model the type and extent of project interactions within each part using certain functions. We study the computational complexity of finding bundles that maximize voter utility, as defined with respect to such functions. Motivated by the desire to incorporate project interactions in real-world participatory budgeting systems, we identify certain cases that admit efficient aggregation in the presence of such project interactions.
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Williams, Jeffrey. "Verifying Mars 2020 Sampling and Caching Robotic Functions with Position Budgeting Process and Tool." In 2021 IEEE Aerospace Conference. IEEE, 2021. http://dx.doi.org/10.1109/aero50100.2021.9438324.
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Cilliers, Elizelle Juanee. "Transdisciplinary planning approaches towards resilience." In 55th ISOCARP World Planning Congress, Beyond Metropolis, Jakarta-Bogor, Indonesia. ISOCARP, 2019. http://dx.doi.org/10.47472/afnr6129.
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Urban functions are no longer separated spatially or socially, and the contest between diverse land-uses is reaching a peak due to growing populations and increasing urbanization that inflates the pressure on already strained resources within the urban fabric. The trend of depletion of green spaces is an increasing global phenomenon, intensifying the growing carbon footprint, impairing water quality and compromising health and overall quality of life, ultimately leading to cities that are far removed from the safe, clean, and livable environments, as envisioned in planning theory. Green spaces are often viewed as a “luxury good”, despite the comprehensive literature on the extensive benefits of such spaces to their host cities and communities. Misconceptions relating to the notion of green spaces are reflected in the undervaluation of these spaces, under-prioritization in the budgeting process and ultimate negligence in terms of broader spatial planning approaches. The lack of function and ownership further exacerbate the social- and economic value of these green spaces, especially within the South African context, apparent by the disproval of the compensation hypothesis and rejection of the proximity principle. Much effort will be needed to change perceptions and sensitize decision-makers to understand green spaces as a “public good” and “economic asset”. Resilience thinking could pose solutions in this regard, drawing on transdisciplinary planning approaches to manage change and steer Spatial Planning towards the era of transurbanism. It would however, require the emancipation of the disciplinary identity of Spatial Planning as crucial driver towards resilience, departing from theoretical and methodological frames of supplementary disciplines, as well as the indigenous knowledge and living experiences of communities, to co-produce urban innovations. Conveying strategic and lateral thinking, contemporary Planners would need to become generative leaders, with socio-emotional intelligence, to generate innovation and co-create solutions for strained social contexts, for depleting scare resources, for managing change of contemporary urban landscapes.
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Airiau, Stéphane, Haris Aziz, Ioannis Caragiannis, Justin Kruger, Jérôme Lang, and Dominik Peters. "Portioning Using Ordinal Preferences: Fairness and Efficiency." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/2.
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A public divisible resource is to be divided among projects. We study rules that decide on a distribution of the budget when voters have ordinal preference rankings over projects. Examples of such portioning problems are participatory budgeting, time shares, and parliament elections. We introduce a family of rules for portioning, inspired by positional scoring rules. Rules in this family are given by a scoring vector (such as plurality or Borda) associating a positive value with each rank in a vote, and an aggregation function such as leximin or the Nash product. Our family contains well-studied rules, but most are new. We discuss computational and normative properties of our rules. We focus on fairness, and introduce the SD-core, a group fairness notion. Our Nash rules are in the SD-core, and the leximin rules satisfy individual fairness properties. Both are Pareto-efficient.