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Journal articles on the topic 'Incremental Budgeting'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Rapajić, Milan, Milivoje Lapčević, and Violeta Miladinović. "Early doctrine of budgetary incrementalism in the theory of Charles Lindblom and Aaron Wildavsky." Ekonomika 69, no. 4 (2023): 81–96. http://dx.doi.org/10.5937/ekonomika2304081r.

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Despite numerous attempts of contemporary financial executives to enhance the national process of public budgeting with innovative solutions, the model of traditional, incremental budgeting still withstands as a primary form of budgetary technicism. The crucial contribution to describing and radical popularization of incremental ratio in the field of public budgeting was made by American scientists Aaron Wildavsky and Charles Lindblom who are considered to be the pioneers of early doctrine of budgetary incrementalism. Charles Lindblom approached the phenomenon of incremental decision-making in

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2

Edwards, Pam, Mahmoud Ezzamel, Keith Robson, and Margaret Taylor. "Comprehensive and incremental budgeting in education." Accounting, Auditing & Accountability Journal 9, no. 4 (1996): 4–37. http://dx.doi.org/10.1108/09513579610129408.

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3

Kelly, Aidan. "An End to Incrementalism? The Impact of Expenditure Restraint on Social Services Budgets 1979–1986." Journal of Social Policy 18, no. 2 (1989): 187–210. http://dx.doi.org/10.1017/s0047279400017414.

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ABSTRACTThe theory of incrementalism is a long-standing and influential perspective on policy making and resource allocation in the public sector. Previous research on social services budgeting suggests that resources are allocated incrementally, although there has been some debate as to whether this would persist in an era of prolonged expenditure restraint. Incremental budgetary outcomes are operationalised as percentage changes in budgets pro-rata with percentage changes in the total budget, and as stable shares of total expenditure for each activity. Data for 99 English social service depa

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Brian, Tirimba Obonyo, and Kimutai Caroline. "BUDGETING TECHNIQUES AND QUALITY OF FINANCIAL REPORTING IN NAIROBI CITY COUNTY, KENYA." International Journal of Management and Commerce Innovations 12, no. 2 (2024): 87–98. https://doi.org/10.5281/zenodo.14501187.

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<strong>Abstract</strong><strong>:</strong> Every economy sector places a premium on financial reporting quality, which draws heavily from other functions within an organization. Nairobi County's financial reporting, however, has reportedly been of low quality due to bad financial choices, ineffective operations, stakeholder mistrust, and lost opportunities. Therefore, this study ascertained how budgeting techniques affects quality of financial reporting of Nairobi City County Government in Kenya. It evaluated influences of incremental, activity based and zero-based budgeting on quality of fin

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Newman, Emmanuel. "Budgeting and Fund Allocation in Higher Education in Ghana." Journal of Education and Vocational Research 4, no. 9 (2013): 275–86. http://dx.doi.org/10.22610/jevr.v4i9.131.

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The National Council for Tertiary Education (NCTE) the coordinating body for tertiary education in Ghana) and the Ministry of Education established norms in the early 1990s to assist higher education institutions in planning and ensuring efficiency of their operations and foster performance monitoring and evaluation. The norms also serve as standardised input factors for budgeting and allocation of public funds for higher education. During the past years, budgetary allocation to higher education institutions for recurrent expenditure has fallen short of the norm-based costs. Indeed, the differ

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6

Rankin, Frederick W., Steven T. Schwartz, and Richard A. Young. "The Effect of Honesty and Superior Authority on Budget Proposals." Accounting Review 83, no. 4 (2008): 1083–99. http://dx.doi.org/10.2308/accr.2008.83.4.1083.

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ABSTRACT: Research in budgeting suggests that subordinates may exhibit economically significant degrees of honesty, in spite of pecuniary incentives to do otherwise. This study continues the exploration of honesty in budgeting along two dimensions. First, unlike prior experiments, we measure the incremental effect of honesty by manipulating whether budget requests are made in the form of a factual assertion. Second, prior designs may have emphasized the ethical dimension of budgeting by granting the subordinate wide discretion over setting the budget, whereas we manipulate whether the subordin

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Tracy, Rhima. "Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria." Library Progress (International) 43, no. 1 (2023): 71–77. http://dx.doi.org/10.48165/bpas.2023.43.1.8.

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This paper discussed budget preparation, approval and implementation in College of Education libraries in Delta State, Nigeria. It explains the concept of budget, that budget is a specific plan for implementing institutional objectives, policies and programmes for a given period of time, and the need for budgeting in libraries, budgeting and budgetary process in college libraries that Budgeting is the primary means by which formulated plans can be carried out, budget preparation process in college of Education libraries was based on the incremental budgetary approval, approval and implementati

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8

Katamba A., Saka, CLN, and Abubakar Ladan. "Budgeting and funding Nigerian university library services, programmers and projects in an electronic age." African Multidisciplinary Journal of Development 5, no. 1 (2025): 23–36. https://doi.org/10.59568/amjd-2025-5-1-04.

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This paper explores budgeting and funding Nigerian university libraries with respect to service delivery, execution of programmes and projects particularly in the present electronic age. The university library services include technical, specialized bibliographic, readers and electronic library services. Library programmes include: user orientation, reading promotion, staff training/development and specialized programmes (window on America, American corner). The library project includes: automation, digitization library building and renovation. This paper was guided by four specific objectives

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Katamba A., Saka, CLN, and Abubakar Ladan. "Budgeting and funding Nigerian university library services, programmers and projects in an electronic age." African Multidisciplinary Journal of Development 5, no. 1 (2025): 23–36. https://doi.org/10.59568/amjd-2025-13-2-04.

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This paper explores budgeting and funding Nigerian university libraries with respect to service delivery, execution of programmes and projects particularly in the present electronic age. The university library services include technical, specialized bibliographic, readers and electronic library services. Library programmes include: user orientation, reading promotion, staff training/development and specialized programmes (window on America, American corner). The library project includes: automation, digitization library building and renovation. This paper was guided by four specific objectives

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10

Anggraini, Bella, Lukita Tripermata, and Vhika Meiriasari. "The Effectiveness and Efficiency of Budget Realization Performance Based on Incremental Budgeting in Lebung Gajah Village, Palembang." International Journal of Community Service & Engagement 4, no. 2 (2023): 54–61. http://dx.doi.org/10.47747/ijcse.v4i2.1159.

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This study aims to determine and analyze the level of efficiency and effectiveness as well as the effect of processing village funds in Lebung Gajah Urban Village, Palembang based on Incremental Budgeting. The type of research in this research was descriptive quantitative research, namely analyzing financial data, spending and budget realization using efficiency and effectiveness ratios, and analyzing data documentation by measuring expenditure in Lebung Gajah Palembang Village. The results show that the budget based on Incremental Budgeting don’t have a positive and significant effect on the

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Kowalewski, Mirosław, and Monika Zamielska. "Application of Budgeting in Selected Municipal Companies in the Warmińsko-Mazurskie Voivodeship." Olsztyn Economic Journal 15, no. 4 (2020): 339–50. http://dx.doi.org/10.31648/oej.6857.

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This study aimed to determine the scope to which budgeting is used as a management method in selected enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship. The research goal was achieved through the following tasks: identification of the reasons for and methods of budgeting used in enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship and determining the methods of controlling budget implementation in the examined entities. The use of budgeting in the practice of Polish municipal enterprises, as well as the knowledge of how to use this managemen

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Majeed, Amjed Hameed, Mikhail Kosov, Raffaele Fiume, Nikolay Kuznetsov, Margarita Vasyunina, and Alexander Semin. "Improving the Efficiency of Budgeting in Industrial Enterprise: The case of Russia, Italy, and the Middle East." Emerging Science Journal 7, no. 1 (2022): 177–89. http://dx.doi.org/10.28991/esj-2023-07-01-013.

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The study improved budgeting efficiency at industrial enterprises with evidence from Russia, Italy, and the Middle East. In the era of contemporary globalization and technological advancement, a budgeting system holds paramount significance in the effective management of the financial operations and activities, enhancing the overall efficiency of the firm's cash management, mitigating the risk of finance misallocation, and improving the overall financial performance of the enterprise. However, despite its effectiveness, there is a lack of evidence supporting budgeting automation and its effici

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Jalali Aliabadi, Farzaneh, Muhammad Bilal Farooq, Umesh Sharma, and Dessalegn Getie Mihret. "Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran." Accounting, Auditing & Accountability Journal 34, no. 4 (2021): 786–818. http://dx.doi.org/10.1108/aaaj-11-2019-4261.

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PurposeThe purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.Design/methodology/approachData comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of b

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Jordan, Meagan M., Juita-Elena Yusuf, and Somayeh Hooshmand. "Budgeting by Priorities: Balancing Stability with Economic Responsiveness." Public Finance and Management 17, no. 1 (2017): 71–91. http://dx.doi.org/10.1177/152397211701700104.

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This article investigates how the budget priorities of Arkansas state government departments vary with changes in economic conditions. the Arkansas Revenue Stabilization Act (ARSA) of 1945 established a formalized method of state budgeting by priorities. State funds are allocated, meaning the funds are legally made available, according to priority levels established each year by the Governor and the General Assembly. Those allocated funds are later distributed, meaning released for spending, according to priority levels as funds become available. in this study, we ask the research question: Ar

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Srbinoska, Dusica Stevcevska, Snezhana Hristova, and Viktorija Kazic. "Why Budgeting in Small and Medium Enterprises Matters?" Timisoara Journal of Economics and Business 16, no. 2 (2023): 99–118. http://dx.doi.org/10.2478/tjeb-2023-0006.

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Abstract Businesses utilize budgets to prioritize and allocate limited resources effectively, ensuring the smooth operation of essential events and activities. Effective budget management is pivotal for successful resource allocation, particularly for small and medium-sized enterprises (SMEs) which often face challenges during their initial stages, with ineffective budgeting being a significant contributor to failure. Budgets serve as a reflection of a firm’s strategy. This study aims to evaluate the influence of the budgeting process on the financial performance of SMEs in North Macedonia, ex

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Seal, Willie. "Modernity, Modernization and the Deinstitutionalization of Incremental Budgeting in Local Government." Financial Accountability and Management 19, no. 2 (2003): 93–116. http://dx.doi.org/10.1111/1468-0408.00165.

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17

Olsen, Rignor H. "Ex-post accounting in incremental budgeting: A study of norwegian municipalities." Scandinavian Journal of Management 13, no. 1 (1997): 65–75. http://dx.doi.org/10.1016/s0956-5221(96)00028-0.

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18

URSU, Ionela. "AN EXPLORATORY STUDY REGARDING THE RELEVANCE OF BUDGETS AMONG ROMANIAN COMPANIES." Revista Economica 76, no. 4 (2024): 148–77. https://doi.org/10.56043/reveco-2024-0040.

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Budgets always played an important role in the business companies over the years. Budgeting is used for many purposes: planning, performance appraisal, employee motivation, allocation of the company resources, control. In the current literature studies, there is a debate if the budgets are still relevant or not for companies, some authors lean towards a management without budgets and others are proposing that budgets should be improved and used together with other controlling instruments. The purpose of this paper is to examine the current trends regarding the budgeting practice among the Roma

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Ursu, Ionela. "AN EXPLORATORY STUDY REGARDING THE RELEVANCE OF BUDGETS AMONG ROMANIAN COMPANIES." Revista Economica 76, no. 4 (2024): 148–77. https://doi.org/10.56043/reveco-2024-0040.

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Budgets always played an important role in the business companies over the years. Budgeting is used for many purposes: planning, performance appraisal, employee motivation, allocation of the company resources, control. In the current literature studies, there is a debate if the budgets are still relevant or not for companies, some authors lean towards a management without budgets and others are proposing that budgets should be improved and used together with other controlling instruments. The purpose of this paper is to examine the current trends regarding the budgeting practice among the Roma

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20

Crockett, Alan, Josephine Cranston, John Moss, Paul Scown, Gavin Mooney, and John Alpers. "Program budgeting and marginal analysis: A case study in chronic airflow limitation." Australian Health Review 22, no. 3 (1999): 65. http://dx.doi.org/10.1071/ah990065.

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Program budgeting and marginal analysis is a method of priority-setting in health care. This article describes how this method was applied to the management of a disease-specific group,chronic airflow limitation. A sub-program flow chart clarified the major cost drivers. After assessment of the technical efficiency of the sub-programs and careful and detailed analysis,incremental and decremental wish lists of activities were established. Program budgeting and marginal analysis provides a framework for rational resource allocation. The nurturing of a vigorous program management group, with memb

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21

Myers, Gordon M. "Responsibility Center Budgeting as a Mechanism to Deal with Academic Moral Hazard." Canadian Journal of Higher Education 49, no. 3 (2020): 13–23. http://dx.doi.org/10.7202/1066632ar.

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Universities face inherent informational asymmetries. These make university budgeting prone to various challenges including moral hazard. The last forty years has seen some large research- intensive universities move from centralized incremental budgeting to decentralized Responsibility Center Budgeting (RCB). It is assumed that a faculty chooses a level of costly effort in generating revenue for the university. The level of faculty effort is not observable by the central administration. When there is no revenue uncertainty or when the faculty is not risk averse, pure RCB is best from the pers

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Budianingsih, Trimulyani. "Peningkatan performa manajerial melalui budget planning: Literature review." Implementasi Manajemen & Kewirausahaan 2, no. 2 (2022): 24–37. http://dx.doi.org/10.38156/imka.v2i2.122.

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Organizations can be said to be successful if they have good performance. Empirical studies have proven that the creation of good performance is supported by many factors, one of which is budgeted planning. This study found that other factors affecting managerial performance are budget emphasis, budget participation, organizational commitment, differentiation strategy, organizational culture, leadership style, and many others. Based on the classification and type of budget, the budget is divided into several, namely short-term budget, long-term budget, fixed budget, flexible budget, zero-based

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Myers, Gordon M. "Responsibility Center Budgeting as a Mechanism to Deal with Academic Moral Hazard." Canadian Journal of Higher Education 49, no. 3 (2019): 13–23. http://dx.doi.org/10.47678/cjhe.v49i3.188491.

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Universities face inherent informational asymmetries. These make university budgeting prone to various challenges including moral hazard. The last forty years has seen some large research- intensive universities move from centralized incremental budgeting to decentralized Responsibility Center Budgeting (RCB). It is assumed that a faculty chooses a level of costly effort in generating revenue for the university. The level of faculty effort is not observable by the central administration. When there is no revenue uncertainty or when the faculty is not risk averse, pure RCB is best from the pers

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ADEKUNLE, Wasiu, William BEKOE, Sheriff BADMUS, Adeyemi M. ANAGUN, and Wasiu ALIMI. "Nexus between Fiscal Discipline and the Budget Process in Africa: Evidence from Nigeria." Theoretical and Practical Research in the Economic Fields 12, no. 2 (2022): 131. http://dx.doi.org/10.14505/tpref.v12.2(24).06.

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This paper examined the nexus between fiscal discipline and the budget process in Nigeria over the period from 1990 to 2020. Findings showed that the level of fiscal discipline in Nigeria as measured by two proxies of fiscal deficit gap and public debt gap is more enhanced under zero-based budgeting than under current incremental budgeting system. The study also established that civilian administrations are more prone to fiscal indiscipline relative to military dispensations. The paper also revealed the significant role of net foreign aid receipts in significantly narrowing fiscal deficit and

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Ortynsky, Stephanie, Jim Marshall, and Haizhen Mou. "Budget practices in Canada's K‐12 education sector: Incremental, performance, or productivity budgeting?" Canadian Public Administration 64, no. 1 (2021): 74–98. http://dx.doi.org/10.1111/capa.12402.

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26

White, Joseph. "(Almost) Nothing New Under the Sun: Why the Work of Budgeting Remains Incremental." Public Budgeting Finance 14, no. 1 (1994): 113–34. http://dx.doi.org/10.1111/1540-5850.01002.

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27

Santorry, Santorry. "Implementation of zero-based budgeting in corporate financial planning to improve operational cost efficiency." Jurnal Konseling dan Pendidikan 13, no. 2 (2025): 10–19. https://doi.org/10.29210/1147600.

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This study explores the implementation of Zero-Based Budgeting (ZBB) in corporate financial planning as a strategic approach to enhance operational cost efficiency. Utilizing a qualitative methodology, the research conducts a comprehensive literature review to analyze existing frameworks, case studies, and empirical evidence surrounding ZBB practices in various corporate settings. The findings indicate that ZBB, by requiring organizations to justify all expenses for each new period, fosters a culture of accountability and resource optimization. This budgeting method contrasts with traditional

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Yulianto, Krist Setyo, and Irwan Taufiq Ritonga. "Gap Analysis between Potential and Budgeted Entertainment Tax Revenues in Local Government." Journal of Accounting and Investment 23, no. 3 (2022): 546–62. http://dx.doi.org/10.18196/jai.v23i3.13845.

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Research aims: This study seeks to explain factors causing a significant gap between the potential and budgeted entertainment tax revenues in Wonosobo Regency Government.Design/Methodology/Approach: This study used a qualitative research approach with a case study method. The data were obtained through in-depth interviews and document content analysis.Research findings: This study uncovered that factors causing the gap between potential and budgeted entertainment tax revenues comprised the legislature's waiver to discuss the entertainment tax revenues budget intensively and in detail, executiv

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Piosik, Andrzej. "The Impact of Digitalization Tools on the Adoption of Incremental Budgeting and Zero-Based Budgeting: Effects on Satisfaction, Methodology Efficiency, and Financial Benefits." Procedia Computer Science 246 (2024): 2841–53. http://dx.doi.org/10.1016/j.procs.2024.09.387.

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30

Carter, Dante, Tasnim Jaisee, Lorelei Nickel, and Suresh Kalagnanam. "Principles Based Budgeting: Resources for Revisioning Academic Planning." Engaged Scholar Journal: Community-Engaged Research, Teaching, and Learning 8, no. 2 (2022): 163–74. http://dx.doi.org/10.15402/esj.v8i2.70786.

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In working toward a budgeting framework that responds to the often harmful impacts of neoliberal accounting practices on people and places, this research has been guided by deep-rooted principles that were gifted to the University of Saskatchewan, through a rigorous Indigenous-led community consultation process which interpreted institutional strategic principles, using Cree and Michif terms: nākatēyihtamowin | nakaatayihtaamoowin (sustainability), nihtāwihcikēwin | nihtaooshchikaywin (creativity), nanātohk pimātisowina | nanaatoohk pimatishoowin (diversity), and āniskōmohcikēwin | Naa

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Dr. Ritu saini, Vijay singhaniya. "Optimizing Financial Resources in Academia: Challenges, Strategies, and Solution." Applied Science, Engineering and Management Bulletin [ASEMB] 1, no. 1(Oct-Dec) (2024): 15–20. https://doi.org/10.69889/asemb.v1i1(oct-dec).17.

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Financial management and strategic resource allocation are critical to the long-term sustainability and growth of academic institutions. These processes play a key role in ensuring that financial resources are utilized efficiently to achieve institutional objectives, support research activities, and maintain infrastructure. Without proper financial planning, universities and colleges may struggle to sustain academic programs, fund research projects, or upgrade facilities, ultimately affecting the quality of education and institutional reputation. This article explores various dimensions of fin

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Bergstra, Jan, Alban Ponse, and Der Zwaag Mark Van. "Tuplix Calculus." Scientific Annals of Computer Science XVIII (June 5, 2008): 35–61. https://doi.org/10.5281/zenodo.12719821.

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We introduce a calculus for tuplices, which are expressions that generalize matrices and vectors. Tuplices have an underlying data type for quantities that are taken from a zero-totalized field. We start with the core tuplix calculus CTC for entries and tests, which are combined using conjunctive composition. We define a standard model and prove that CTC is relatively complete with respect to it. The core calculus is extended with operators for choice, information hiding, scalar multiplication, clearing and encapsulation. We provide two examples of applications; one on incremental financial bu

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Chaudhary, Amar Kumar. "Zero-Based Budgeting as a Tool of Budgetary Control in Panchayati Raj in India." Asian Journal of Economics, Business and Accounting 24, no. 12 (2024): 173–83. https://doi.org/10.9734/ajeba/2024/v24i121600.

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Zero-based budgeting (ZBB) is a systematic approach to budgeting that starts from a "zero base," aiming to analyze the requirements and costs of each activity. The aim of this article is to explore the application of ZBB as an effective means of budgetary control within the Panchayati Raj institutions in India, with Nigeria serving as an example of its successful implementation. As the cornerstone of decentralized governance, Panchayati Raj plays an important role in implementing rural development programs while ensuring optimal use of resources. However, traditional methods of incremental bud

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Musuhuke, Bahati. "Effect of the Management Accounting on the Financial Performance of Small and Medium Enterprises in Rwanda: A Case of Small and Medium Entreprises in Gasabo District." Journal of Finance and Accounting 8, no. 5 (2024): 88–98. http://dx.doi.org/10.53819/81018102t4266.

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Management accounting provides an excellent opportunity for companies to compete in the market by offering superior products and services at reasonable prices to customers. The general objective of this study was to study the effects of management accounting practices on the Financial Performance of Small and Medium Enterprises in Gasabo district, Rwanda. This study adopted a correlation study design. The target population for this study was the 171 small and medium enterprises in Gasabo district Stratified random sampling method was applied to come up with the sample size, since the populatio

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K. Atheria, Mwebembezi, Dennis Sekiwu, Barigye Godfrey, and Byamukama Eliab Mpora. "EFFECT OF CHURCH STRUCTURES ON FINANCIAL PERFORMANCE OF CHURCH OF UGANDA-FOUNDED PRIVATE SECONDARY SCHOOLS: EVIDENCE FROM GREATER ANKOLE DIOCESES, UGANDA." International Journal of Advanced Research 13, no. 06 (2025): 358–70. https://doi.org/10.21474/ijar01/21095.

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Purpose: This study investigates the effect of Church structures on the financial performance of Church of Uganda-founded private secondary schools in Greater Ankole Dioceses. The research addresses a critical gap in understanding how church policies and hierarchy, within the context of resource-based, incremental budgeting, and systems management frameworks, shape financial outcomes in Church of Uganda-founded private secondary schools. Design/Methodology/Approach:A convergent mixed-methods design was employed, integrating quantitative survey data from 365 respondentsfrom the school stakehold

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RICKARDS, ROBERT C. "Setting New Spending Priorities in Japanese Prefectures." Comparative Political Studies 18, no. 3 (1985): 373–91. http://dx.doi.org/10.1177/0010414085018003005.

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Several propostions about resource allocation behavior are tested with data for the Japanese national government and 46 prefectural governments. Results are compared with those from parallel tests employing data for the West German national government and 105 municipal governments. Most of the behavior observed in both countries seems compatible with the incremental model's assumptions. However, the West German national government's spending patterns are shown to be just as stable as the Japanese national government's. This finding runs counter to baransu descriptions of budgeting in Japan. Fi

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Joseph, Kissan, and Vernon J. Richardson. "Free Cash Flow, Agency Costs, and the Affordability Method of Advertising Budgeting." Journal of Marketing 66, no. 1 (2002): 94–107. http://dx.doi.org/10.1509/jmkg.66.1.94.18453.

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The allocation of excess cash has long been recognized in the finance literature as an important aspect of the basic agency conflict between managers and owners. In the advertising budgeting context, marketing scholars report that firms possessing high levels of cash tend to spend more on advertising than what seems necessary or desirable. Indeed, this positive link between excess cash and advertising expenditures constitutes a part of what is commonly referred to as the affordability method of advertising budgeting. Surprisingly, there has been little research that attempts to view this assoc

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Barnett, Richard R., Rosella Levaggi, and Peter Smith. "An incremental budgeting model of local public expenditure setting in the presence of piecewise linear budget constraints." Applied Economics 23, no. 5 (1991): 949–56. http://dx.doi.org/10.1080/00036849100000043.

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Mosier, Rachel, and Douglas D. Gransberg. "A Framework to Reconcile Green Goals with Budget Reality." ISRN Construction Engineering 2013 (May 12, 2013): 1–10. http://dx.doi.org/10.1155/2013/656742.

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A public agency that decides to implement green design and construction features in its capital improvement program is actually adding an undetermined incremental cost to the initial cost of public buildings. Past research has portrayed these costs as a percentage increase, essentially creating an overall contingency for green buildings, but no work has been done to quantify the incremental cost on a building's actual design program that can be assigned directly to the project budget. This research sought to provide an objective approach to estimating sustainable design and proposes a framewor

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Gramlich, Edward M. "Distinguished Lecture on Economics in Government—Setting National Priorities: 1992." Journal of Economic Perspectives 6, no. 2 (1992): 3–12. http://dx.doi.org/10.1257/jep.6.2.3.

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More than two decades ago the Brookings Institution first published a book with the title of this lecture. The idea behind the book was straightforward—rather than being led by events, or falling into the trap of incremental budgeting, budgetary planners should try to set priorities. They should figure out where the country and its government budget should be some years hence, and use this priority-setting exercise as a road map on how to get there. In this lecture, I revisit the topic of setting national priorities. The ultimate message is that both the peace dividend and the recession should

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Chen, Yilin, Keshet Ronen, Daniel Matemo, et al. "An Interactive Text Messaging Intervention to Improve Adherence to Option B+ Prevention of Mother-to-Child HIV Transmission in Kenya: Cost Analysis." JMIR mHealth and uHealth 8, no. 10 (2020): e18351. http://dx.doi.org/10.2196/18351.

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Background Mobile health (mHealth) approaches offer potentially affordable ways to support the care of HIV-infected patients in overstretched health care systems. However, only few studies have analyzed the costs associated with mHealth solutions for HIV care. Objective The aim of this study was to estimate the total incremental costs and incremental cost per beneficiary of an interactive SMS text messaging support intervention within a clinical trial. Methods The Mobile WAChX trial (NCT02400671) evaluates an interactive semiautomated SMS text messaging intervention to improve adherence to ant

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Amirya, Mirna, and Kristin Rosalina. "ANALISIS VARIANS BELANJA LANGSUNG PADA PEMERINTAH DAERAH." El Muhasaba: Jurnal Akuntansi 7, no. 1 (2016): 1. http://dx.doi.org/10.18860/em.v7i1.3877.

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<p><strong>Abstract</strong></p><p>This research is a descriptive study based on the case study method which aims to analyze the direct expenditure variances that occur in Local Government “X”. The data are used as materials analysis in this research are primary and secondary data obtained by interviewing directly to the related officials and also documentation of APBD realization report of Local Government “X” in 2011 and 2012. The Results showed there was a direct expenditure variance of Local Government “X” in 2011 and 2012 in which the budget is greater than t

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Sukarso, Sukarso, Swastha Dharma, and Niken Paramarti Dasuki. "Pemberdayaan Masyarakat Melalui Reposisi Masyarakat Dalam Proses Perumusan Penganggaran Di Tingkat Desa (Studi Kasus di Desa Kotayasa dan Banjarsari Wetan, Kecamatan Sumbang, Kabupaten Banyumas)." Sawala : Jurnal Administrasi Negara 7, no. 1 (2019): 94. http://dx.doi.org/10.30656/sawala.v7i1.847.

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So far, policy formulation almost carried out by the elite, even formally the elite has the authority while the community does not. This mechanism conceptualized in the form of formulation models, such as institutional, rational and even incremental models, and especially the elite-mass model. The position of the community directly is generally relatively weak or even almost non-existent. Initiation to involve more community roles in policy formulation has carried out as much as in deliberative and participatory models, but still, the involvement of the community becomes an object, not the sub

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Iskandar, Khusnan. "Transformasi Model Kebijakan dan Perencanaan Strategis dalam Sistem Pendidikan." Urwatul Wutsqo: Jurnal Studi Kependidikan dan Keislaman 11, no. 2 (2024): 236–52. http://dx.doi.org/10.54437/urwatulwutsqo.v11i2.1741.

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This article aims to explain the transformation of policy models and strategic planning in the education system which is studied theoretically based on the rules of writing scientific papers. The analysis method used in this article is a literature study and qualitative data analysis content regarding learning outcomes. The results of this study show that education policy is a product that is used as a guide for making educational decisions that are legal-neutral and moderately adjusted to the educational life environment. Meanwhile, strategic planning is the process carried out by an organiza

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Ong, Hao Yi, Daniel Freund, and Davide Crapis. "Driver Positioning and Incentive Budgeting with an Escrow Mechanism for Ride-Sharing Platforms." INFORMS Journal on Applied Analytics 51, no. 5 (2021): 373–90. http://dx.doi.org/10.1287/inte.2021.1091.

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Drivers on the Lyft ride-share platform do not always know where the areas of supply shortage are in real time. This lack of information hurts both riders trying to find a ride and drivers trying to determine how to maximize their earnings opportunities. Lyft’s Personal Power Zone (PPZ) product helps the company to maintain high levels of service on the platform by influencing the spatial distribution of drivers in real time via monetary incentives that encourage them to reposition their vehicles. The underlying system that powers the product has two main components: (1) a novel “escrow mechan

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Smith, Clayton, and Mark Mochel. "Redefining the business value of healthcare infrastructure investment: Introducing plant operating cost correlation coefficients and infrastructure renewal metrics to demonstrate an ROI in reducing deferred maintenance." Management in Healthcare: A Peer-Reviewed Journal 9, no. 3 (2025): 290. https://doi.org/10.69554/qwxx4491.

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Healthcare organisations face continuous pressure to effectively manage expenses and improve profit margins while meeting the growing demands in the communities they serve. In parallel, the infrastructure is getting older, with deferred maintenance statistics showing that a significant number of US hospitals and the associated mechanical, electrical and plumbing assets required to safely operate those facilities have exceeded industry expected useful life and should be considered for replacement. The data further suggest that without intervention, this ageing trend will continue well into the

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Menon, Prakash, and Pranay Kotasthane. "COVID-19 Warrants Long Overdue Doctrinal Shifts in Military Planning." Indian Public Policy Review 1, no. 1(Sep-Oct) (2020): 28–40. http://dx.doi.org/10.55763/ippr.2020.01.01.003.

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Issue: Sep-Oct 2020 The economic shock of COVID-19 makes the current method of defence budgeting redundant. When the GDP itself is set to reduce, defence expenditure demands as a percentage of GDP is less feasible. On the other hand, the situation on the Line of Actual Control (LAC) in Ladakh has demonstrated again that managing China, not just Pakistan, should be the focus of India’s military planning. To overcome these two challenges, a few incremental budget cuts, postponing of capital acquisition plans, and forgoing of salaries for a day would be insufficient. This paper proposes maj

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Ponsford, Ruth. "“I don’t really care about me, as long as he gets everything he needs” – young women becoming mothers in consumer culture." Young Consumers 15, no. 3 (2014): 251–62. http://dx.doi.org/10.1108/yc-10-2013-00401.

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Purpose – As becoming a mother becomes increasingly embedded in the marketplace, this paper explores how a group of low-income pregnant and newly parenting young mothers engaged with expansive markets for the new mother and baby. Design/methodology/approach – This paper draws on an extended period of fieldwork carried out at a Pupil Referral Unit and a Mother and Baby Unit in the city of Bristol, UK. The research took a staged and incremental approach, incorporating aspects of participant observation, activity-based focus groups and a photo elicitation exercise. Findings – This paper highlight

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Timsina, Krishna P., Kent J. Bradford, Peetambar Dahal, et al. "Potential impacts of desiccant-based drying and hermetic storage on the value chain for onion seeds in Nepal." Journal of Agribusiness in Developing and Emerging Economies 8, no. 2 (2018): 363–90. http://dx.doi.org/10.1108/jadee-12-2015-0056.

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Purpose The purpose of this paper is to analyze the potential returns to value chain actors from employing desiccant bead drying and hermetic storage technology. Design/methodology/approach Information was collected from 175 different onion (Allium cepa L.) seed value chain actors in Nepal. Four different business models for the introduction of new bead drying and hermetic storage technology were compared to current practices through use of partial budgeting. Findings The increase in net income throughout the chain was quite similar in all four models, ranging from US$28.86 to 29.61 per kg of

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Hammer, Jiří. "The Budgetary Process with a Use of Modern Approaches in Cost Management." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 64, no. 3 (2016): 939–47. http://dx.doi.org/10.11118/actaun201664030939.

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State organisational units still compile their budget as incremental and as such it therefore disregards causes of the origination of costs and does not put a sufficient pressure on increase in efficiency of economy. This article aims to propose a budgetary setup for operating costs using the methods of ABC/ABM (Activity Based Costing/Activity Based Management) in state organisational units (SOU). Essence of the proposed procedure towards budgetary setup as well as cost management is specification of such cost drivers that reflect the causal link between activities of the given organisation an

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