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Journal articles on the topic 'Incremental Budgeting'
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1
Edwards, Pam, Mahmoud Ezzamel, Keith Robson, and Margaret Taylor. "Comprehensive and incremental budgeting in education." Accounting, Auditing & Accountability Journal 9, no. 4 (October 1996): 4–37. http://dx.doi.org/10.1108/09513579610129408.
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Kelly, Aidan. "An End to Incrementalism? The Impact of Expenditure Restraint on Social Services Budgets 1979–1986." Journal of Social Policy 18, no. 2 (April 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 departments supports incrementalism in that budget shares change by only 1.8 per cent, but percentage allocations depart from pro-rata incrementalism by a mean of 74 per cent. The comparison of the two summary indices over time supports those who have argued that prolonged restraint would encourage non-incremental budgeting, but change in the agency's total budget does not consistently predict budgetary outcomes. The effect of restraint on incrementalism varies with the measure used and across the component activities of the measures, but there is enough evidence to suggest a significant decline in the level of incrementalism in social service departments. In particular, non-incremental budgeting is strongly associated with the growth of day centre expenditure on the mentally ill and the elderly before 1982–3, and after that with the pursuit of the ‘community care’ strategy within state provided services for the elderly and children. Incrementalism as a general theory of agency budgeting is limited in its ability to explain variations in the degree of incrementalism between agencies, between component budgets and over time. The conclusion suggests that further research should seek explanations for these variations in the varying balance of the competing forces which shape outcomes in welfare bureaucracies and in the relationship between these forces and the organisation's environment.
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Newman, Emmanuel. "Budgeting and Fund Allocation in Higher Education in Ghana." Journal of Education and Vocational Research 4, no. 9 (September 30, 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 difference between the normbased costs of university education and resources made available to the institutions by the Government were 28.9% in 2005/06 and 23.4% in 2009/10. The consequence of the inability of the state to provide funds to meet the norm-based costs of higher education is the breakdown of norm-based budgeting which was instituted in the early 1990s and a reversion to incremental and ad-hoc budgeting without due regard to the volume of activities performed by the institutions. This development has had grave consequences for equity and efficiency in fund management in higher education. This work assesses the factors behind the discontinuance of the norm-based budgeting approach and the use of the incremental budgeting approaches in higher education in Ghana.
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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 (July 1, 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 subordinate or the superior has final authority over setting the budget. We find that less slack is created when budget communication requires a factual assertion in the subordinate authority treatment, but not when the superior has final authority. Hence, we find an incremental effect of honesty only when the subordinate has final authority. We conjecture, and provide some evidence, that this is due to subordinates framing the superior authority situation as one of negotiation where each party acts in his or her self-interest, rather than as an ethical dilemma. This view, that budgeting is essentially devoid of ethical considerations, is consistent with some recent characterizations of budget practices.
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Olsen, Rignor H. "Ex-post accounting in incremental budgeting: A study of norwegian municipalities." Scandinavian Journal of Management 13, no. 1 (March 1997): 65–75. http://dx.doi.org/10.1016/s0956-5221(96)00028-0.
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Seal, Willie. "Modernity, Modernization and the Deinstitutionalization of Incremental Budgeting in Local Government." Financial Accountability and Management 19, no. 2 (May 2003): 93–116. http://dx.doi.org/10.1111/1468-0408.00165.
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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 (December 31, 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 management instrument, seems to be relatively common. Nevertheless, there are still entities convinced of the insufficient amount of benefits resulting from budgeting and that these benefits may be lower than the labour input and costs incurred in budgeting.
Research has revealed that budgeting is used primarily in medium and large companies with annual revenues of over PLN 50,000,000 and employing over 200 employees. An important feature that connects all entities using budgeting is the desire to reduce costs and improve financial results. The desire to increase internal control and make more effective decisions was the main reason for the implementation of budgeting in these enterprises. The dominant methods of budgeting are the top-down and incremental methods. Budget control is exercised by various people and units. Disclosed deviations most often relate to exceeding the planned level of costs and failure to meet the deadlines for renovation and investment tasks.
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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 (March 2, 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 budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.FindingsWhile actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.Practical implicationsThe findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.Originality/valueUnlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.
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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 members representing all participants in the process (including patients/consumers), is the key to a successful outcome.
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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 (January 9, 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 perspective of the administration. The intuition is that pure RCB fully aligns financial responsibility with academic authority, that is, it makes the faculty the residual claimant. Once the faculty is risk averse, partial RCB is optimal. Partial RCB provides a balance between providing the right incentives to the faculty and the university reducing the revenue risk faced by the faculty.
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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 (December 10, 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 perspective of the administration. The intuition is that pure RCB fully aligns financial responsibility with academic authority, that is, it makes the faculty the residual claimant. Once the faculty is risk averse, partial RCB is optimal. Partial RCB provides a balance between providing the right incentives to the faculty and the university reducing the revenue risk faced by the faculty.
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White, Joseph. "(Almost) Nothing New Under the Sun: Why the Work of Budgeting Remains Incremental." Public Budgeting Finance 14, no. 1 (March 1994): 113–34. http://dx.doi.org/10.1111/1540-5850.01002.
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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 (March 2021): 74–98. http://dx.doi.org/10.1111/capa.12402.
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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 (May 1991): 949–56. http://dx.doi.org/10.1080/00036849100000043.
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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 (January 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 association as a manifestation of agency costs. Therefore, in this article, the authors examine whether agency costs, as measured by managerial ownership, moderate the relationship between excess cash and advertising expenditures. On the basis of received theory, the authors conceptualize that agency costs will first decrease, then increase, and then decrease again with the level of managerial ownership. Accordingly, the authors hypothesize and find that the fraction of incremental earnings reinvested in advertising follows the same pattern in managerial ownership. These findings support the notion that the use of the affordability method is driven, in part, by agency costs. The authors conclude by discussing the theoretical and managerial implications of the findings.
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RICKARDS, ROBERT C. "Setting New Spending Priorities in Japanese Prefectures." Comparative Political Studies 18, no. 3 (October 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. Findings for subnational governments in both countries also contadict the literature. In particular, the expenditure pattern variability of Japanese prefectures and West German municipalities decreases with increased interparty competition.
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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 framework for estimating the initial capital costs of sustainable building design and construction as measured by the Leadership in Energy and Environmental Design (LEED) certification program. The framework allows tracking of costs during design and can be utilized for estimating future projects. The framework is developed using case study analysis of green building projects in OK City, Oklahoma. The paper concludes that the cost of “going green” can be estimated as a unit price basis as a cost per LEED credit. The proposed framework can be used by any public agency to determine the additional cost of LEED certification and for budgeting future projects.
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Gramlich, Edward M. "Distinguished Lecture on Economics in Government—Setting National Priorities: 1992." Journal of Economic Perspectives 6, no. 2 (May 1, 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 be viewed as highly visible diversions from what should be the main economic priorities this year. This year, as in other years, economic policy should go beyond advocating simple shifts of resources and delve into deeper questions of structural reforms.
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Chen, Yilin, Keshet Ronen, Daniel Matemo, Jennifer A. Unger, John Kinuthia, Grace John-Stewart, and Carol Levin. "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 (October 2, 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 antiretroviral therapy and retention in care among peripartum women infected with HIV in Kenya to reduce the mother-to-child transmission of HIV. Women were randomized to receive one-way versus two-way SMS text messages. Messages were sent weekly, and these messages included motivational and educational content and visit reminders; two-way messaging enabled prompt consultation with the nurse as needed. Microcosting methods were used to collect resource-use data related to implementing the Mobile WAChX SMS text messaging intervention. At 2 sites (Nairobi and Western Kenya), we conducted semistructured interviews with health personnel to identify startup and recurrent activities by obtaining information on the personnel, supplies, and equipment. Data on expenditures and prices from project expense reports, administrative records, and published government salary data were included to estimate the total incremental costs. Using a public provider perspective, we estimated incremental unit costs per beneficiary and per contact during 2017. Results The weighted average annual incremental costs for the two-way SMS text messaging group were US $3725 per facility, US $62 per beneficiary, and US $0.85 per contact to reach 115 beneficiaries. For the one-way SMS text messaging group, the weighted average annual incremental costs were US $2542 per facility, US $41 per beneficiary, and US $0.66 per contact to reach 117 beneficiaries. The largest cost shares were for the personnel: 48.2% (US $1794/US $3725) in two-way and 32.4% (US $825/US $2542) in one-way SMS text messaging groups. Costs associated with software development and communication accounted for 29.9% (US $1872/US $6267) of the costs in both intervention arms (US $1042 vs US $830, respectively). Conclusions Cost information for budgeting and financial planning is relevant for implementing mHealth interventions in national health plans. Given the proportion of costs related to systems development, it is likely that costs per beneficiary will decline with the scale-up of the interventions.
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Amirya, Mirna, and Kristin Rosalina. "ANALISIS VARIANS BELANJA LANGSUNG PADA PEMERINTAH DAERAH." El Muhasaba: Jurnal Akuntansi 7, no. 1 (December 30, 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 the realization. The most significant variances exist in the capital expenditure component. Whereas the unit that has the highest direct expenditure variance is SKPD Department of Education. From this research also detected that one of the causes of variances is the budgeting system still refers to the incremental budgeting system, has not been implementing comprehensive and substantial performance-based budgeting system.</p><p><strong>Abstrak</strong></p><p>Penelitian ini adalah kajian deskriptif yang berdasarkan metode studi kasus yang menganalisis varians belanja langsung yang terjadi di Pemerintahan X. Data yang digunakan sebagai analisis material dalam penelitian yaitu data utama dan pendukung. Data tersebut didapatkan dengan melakukan wawancara langsung terhadap para pegawai terkait dan paparan dari dokumen laporan realisasi APBD pemerintah daerah X di tahun 2011 dan 2012. Hasilnya menunjukkan adanya varians belanja secara langsung pemerintah daerah X di tahun 2011 dan 2012 dalam belanja yang lebih besar dari kenyataannya. Keberadaan varians yang paling signifikan dalam komponen belanja modal. Sementara bagian yang memiliki varians belanja langsung paling tinggi adalah SKPD bagian pendidikan. Dari penelitian ini juga ditemukan satu dari beberapa kasus varians yang sistem pembelanjaannya masih mengarah kepada sistem belanja kenaikan gaji yang tidak terimplementasikan secara komprehensif dan sistem belanja yang berbasis kinerja substansial.</p>
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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 (June 30, 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 subject of policy formulation. This elitist model of policy formulation, especially in Indonesia, occurs both at the national, provincial and district/city levels, the latter at the village level. By these facts, it is interesting to know the potential or prospects of the community, especially at the village level, to be the subject of policy formulation at the village level. This study uses an experimental approach with the treatment of enhancing their understanding and awareness about the formulation of budgeting policies or empowerment in legal, administrative and socio-psychological aspects. This study focuses on the process of formulating village income and expenditure budgets in two villages in Sumbang District, Banyumas Regency. Methods of collecting data using focus group discussions and in-depth interviews with informants selected purposively and questionnaire methods for respondents who chosen accidentally, while analyzing data using interactive. The results of the study show the very high potential and prospects of the community to become an important part and subject to the process of the budgeting policy formulation.
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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 (September 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 mechanism” that tracks available incentive budgets tied to locations within a city in real time, and (2) an algorithm that solves the stochastic driver-positioning problem to maximize short-run revenue from riders’ fares. The optimization problem is a multiagent dynamic program that is too complicated to solve optimally for our large-scale application. Our approach is to decompose it into two subproblems. The first determines the set of drivers to incentivize and where to incentivize them to position themselves. The second determines how to fund each incentive using the escrow budget. By formulating it as two convex programs, we are able to use commercial solvers that find the optimal solution in a matter of seconds. Rolled out to all 320 cities in which Lyft operates in a little more than a year, the system now generates millions of bonuses that incentivize hundreds of thousands of active drivers to optimally position themselves in anticipation of ride requests every week. Together, the PPZ product and its underlying algorithms represent a paradigm shift in how Lyft drivers drive and generate earnings on the platform. Its direct business impact has been a 0.5% increase in incremental bookings, amounting to tens of millions of dollars per year. In addition, the product has brought about significant improvements to the driver and rider experience on the platform. These include statistically significant reductions in pick-up times and ride cancellations. Finally, internal surveys reveal that the vast majority of drivers prefer PPZs over the legacy system.
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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 (August 12, 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 highlights the anxiety the young women experienced around their ability (or lack thereof) to participate in practices of childrearing consumption and details how the young women strived to provide well for their children despite their limited incomes, developing a sophisticated knowledge of markets and adopting a range of budgeting and smart shopping strategies to ensure they could acquire the “stuff” their children “needed”. Originality/value – Contrary to popular discourse, the young women emerge as careful and pragmatic consumers who plan and manage their finances carefully, and the paper acknowledges skills that are often missing from accounts of young mothers and working-class people more broadly.
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Timsina, Krishna P., Kent J. Bradford, Peetambar Dahal, Ganesh P. Shivakoti, Keshavulu Kunusoth, Johan Van Asbrouck, Jwala Bajracharya, and Indra Raj Pandey. "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 (June 4, 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 onion seed, making it difficult to say that any single model is best for all situations. However, there are differences in sharing of positive net income and negative net income for different actors in different models. Moreover, about US$5.85 million incremental return could be earned per year in Nepal from improved preservation of onion seed alone. Research limitations/implications This research assesses how to introduce a new technology, the dry chain concept to maintain seed quality, into the existing marketplace. Originality/value This paper focuses on the economics of a novel technology and compares different business models and scenarios.
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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 and indirect operating costs. Through a system of linear equations there is in turn resolved parity between demands on budgetary funding of a specific activity and full costs of activities. Using a multiple regression analyses, for selected cost groups there was also tested their dependence upon criteria that may act as general cost drivers. Undertaken research has also uncovered that frequently used variable “number of workers” cannot explain the analysed cost groups. Benefit of proposed solutions is increase in efficiency of SOU economy. This way, the management receives a tool for budgeting and cost control not only within the process structure based on activities, but also within individual items of the budgetary classification.
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Barnett, R. R. "Local Authority Expenditure Reactions to Losses in Grant Aid: The Case of the Metropolitan District Councils." Environment and Planning C: Government and Policy 4, no. 2 (June 1986): 131–43. http://dx.doi.org/10.1068/c040131.
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This paper presents the results of an initial investigation into the expenditure responses of a group of local authorities in England to a loss in grant income. The Government has restricted grant aid to local authorities in an attempt to secure restraint in the expenditure of these authorities, but (until recently) local authorities have had the opportunity to make good any loss in grant income by increasing local taxes. A central issue is, then, how much restraint in local authority expenditure is secured by a given reduction in grant aid. Reduction in grant aid is measured in this paper in terms of its impact on the local tax rate (and the average local domestic tax bill) if a local authority is to maintain the real value of its spending. An incremental budgeting type model is developed and the empirical work is concerned with the financial years 1982–1983 and 1984–1985. It is found that in the later year local authorities have been less willing to reduce their expenditure in the face of loss of grant aid. It is also found that the response of the local authorities has become more political in the sense that a statistically significant difference has developed between the responses of Labour and those of non-Labour controlled councils.
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Levaggi, R. "Analysing Italian Local Authorities' Expenditure Behaviour: A Tentative Interpretation." Environment and Planning C: Government and Policy 14, no. 3 (September 1996): 285–300. http://dx.doi.org/10.1068/c140285.
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After the reform of local government organisation and finance following Act 142/1990, Reforming local autonomy, Italian councils can exercise considerably more discretion in setting their expenditure and taxation levels; in this paper a model in the microeconomic tradition is developed to predict the likely changes in these councils' behaviour. The model is based on the assumption that local governments behave as if they were maximising a nested Stone—Geary utility function; at the first stage of the utility-maximisation process, they set up the overall level of taxation, and at the second level they decide how to allocate expenditure among the different services. The results suggest that in the first years after the reform a utility-based incremental budgeting model could explain the determination of expenditure and its composition. Although the model has strong microeconomic foundations, the interpretation of the results may need to be tentative because the data used in the estimation procedure are for a transition year from the old to the new system. The results of the estimated econometric model were then used to predict the likely changes in expenditure which will be brought about by the introduction to the system of a locally managed property tax.
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Hyndman, Noel, and Mariannunziata Liguori. "Achieving radical change." Accounting, Auditing & Accountability Journal 31, no. 2 (February 19, 2018): 428–55. http://dx.doi.org/10.1108/aaaj-04-2016-2527.
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Purpose The purpose of this paper is to focus on strategies and “spoken discourses” used to construct legitimation around change at the individual level. Comparing changes in financial accounting, budgeting and performance management at two government levels (Westminster and Scotland), it explores the use of legitimation strategies in the implementation of accounting change and its perceived outcomes. Design/methodology/approach Drawing on semi-structured interviews, six legitimation/delegitimation strategies are used to code the transcribed data. Patterns with the perceived outcomes of change are explored. Findings Changes introduced to enhance “rational” decision making are often received as pushed by some source of authority. Regardless of the interviewees’ background and level, the results suggest that for radical accounting change to embed, it is necessary for it to be perceived as rational, rather than merely driven by authorisation-based pressures. Conversely, incremental change is associated with modest legitimation via rationalisation and delegitimation based on pathos and rationalisation. Research limitations/implications The study deals with actors’ legitimation strategies and perceptions of change. These may not correspond to actual substantial change. Taken-for-granted ideas often remain “under the radar”, therefore care must be taken in interpreting the results. The focus of the empirical study is on the UK, therefore conclusions are restricted to this context. Originality/value Existing studies struggle to explain organisations’ heterogeneity and practice variation; this study sheds light on how individual legitimation, which may lead to different organisational results, occurs. Differences in how actors interpret changes may be based on their position (central vs devolved administration) and on their ownership of the changes.
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Hurley, Sheilah K., Therica M. Miller, Rebecca Flores Stella, Keren Dunn, Ryan Schroeder, Mahendra Yatawara, Robert A. Figlin, Monica M. Mita, Howard Mark Sandler, and Steven Piantadosi. "Accelerating the clinical trial start-up process for early-phase cancer studies: A test of process change to support rapid activation in an academic medical center." Journal of Clinical Oncology 31, no. 15_suppl (May 20, 2013): e17507-e17507. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.e17507.
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e17507 Background: Clinical trial sponsors have strong scientific, financial, and regulatory interests in rapidly activating studies at participating sites. Academic medical centers have difficulty activating trials within a few weeks of sponsor agreement because, among other inefficiencies, they engage the necessary committee reviews, regulatory approvals, contracting, and budgeting in serial fashion. Incremental revisions in such workflows do not result in strong improvements. Methods: We redesigned our institutional workflow to complete clinical trial activation tasks within six weeks. Historical procedures were replaced rather than scrutinized. A high level leadership committee was required to change and integrate procedures across the medical center, and engage sponsors to improve their turnaround times. A web-based collaborative workflow tracking tool was created to help coordinate the necessary tasks and measure performance. Six clinical trials from the Cancer Center portfolio were used to test and improve the new workflow. Results: Clinical trial activation redesign took one year. For the six studies used as tests of change, the activation times were 49, 54, 78, 58, 62, and 32 days. Times in excess of 6 weeks were largely due to sponsor delays. Conclusions: Considerable effort is required to significantly alter a complex workflow like clinical trial activation. Appropriate priorities, leadership, staffing, and tools are required. Markedly shortened study activation for a small series of cancer trials taught our academic medical center lessons that will be useful for improving the process for all clinical trials, and will make us a better partner for pharmaceutical and academic sponsors as well as for investigator initiated research. [Table: see text]
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Cornelissen, Evelyn, Craig Mitton, Alan Davidson, Colin Reid, Rachelle Hole, Anne-Marie Visockas, and Neale Smith. "Fit for purpose? Introducing a rational priority setting approach into a community care setting." Journal of Health Organization and Management 30, no. 4 (June 20, 2016): 690–710. http://dx.doi.org/10.1108/jhom-05-2013-0103.
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Purpose – Program budgeting and marginal analysis (PBMA) is a priority setting approach that assists decision makers with allocating resources. Previous PBMA work establishes its efficacy and indicates that contextual factors complicate priority setting, which can hamper PBMA effectiveness. The purpose of this paper is to gain qualitative insight into PBMA effectiveness. Design/methodology/approach – A Canadian case study of PBMA implementation. Data consist of decision-maker interviews pre (n=20), post year-1 (n=12) and post year-2 (n=9) of PBMA to examine perceptions of baseline priority setting practice vis-à-vis desired practice, and perceptions of PBMA usability and acceptability. Findings – Fit emerged as a key theme in determining PBMA effectiveness. Fit herein refers to being of suitable quality and form to meet the intended purposes and needs of the end-users, and includes desirability, acceptability, and usability dimensions. Results confirm decision-maker desire for rational approaches like PBMA. However, most participants indicated that the timing of the exercise and the form in which PBMA was applied were not well-suited for this case study. Participant acceptance of and buy-in to PBMA changed during the study: a leadership change, limited organizational commitment, and concerns with organizational capacity were key barriers to PBMA adoption and thereby effectiveness. Practical implications – These findings suggest that a potential way-forward includes adding a contextual readiness/capacity assessment stage to PBMA, recognizing organizational complexity, and considering incremental adoption of PBMA’s approach. Originality/value – These insights help us to better understand and work with priority setting conditions to advance evidence-informed decision making.
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Charnvitayapong, Kovit. "Thrift and Credit Cooperative Lending Channel under Prolonged Low-Interest Rates: The Case of Thailand." GATR Journal of Business and Economics Review (JBER) Vol. 5 (2) April-June 2020 5, no. 2 (September 30, 2020): 59–71. http://dx.doi.org/10.35609/jber.2020.5.2(2).
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Objective – Considerable research indicates that during times of prolonged low interest rates, commercial bank lending channels are less effective in conveying the impact of expansionary monetary policies. What is the impact of easy money policy through lending channels of non-banking financial institutions (NBFIs) such as thrift and credit cooperatives (TCCs) and why should this result occur? The objective of this study is to examine the effectiveness of monetary policy through TCC lending channels compared to bank lending channels from 2008 to 2017. Methodology/Technique – Annual data from 546 TCCs was used in this investigation. A fixed effects model for TCCs and random effect for banks were employed to examine the data. Two models of each institution, one with lagged interaction terms and the other with contemporaneous interaction terms, were tested and compared. The impact of institutional characteristics such as size, deposit, liquidity and equity, and macroeconomic variables such as GDP growth and yield spread, on lending channels were also examined. Finding – As expected, the results show that TCC lending channels respond positively to prolonged low interest rate policies, whilst bank lending channels respond negatively in one model. Thus, if monetary authorities wish to increase the effectiveness of expansionary monetary policy, TCCs should be allowed to develop under careful supervision. Novelty –This study concludes that incremental budgeting caused by regulation must be borne by TCCs. Type of Paper: Empirical. JEL Classification: E44 E51 E52 E58. Keywords: Thrift and Credit Cooperatives (TCCs); Prolonged Low-Interest Rates; Transmission Mechanism; Lending Channels; Fixed Effects. Reference to this paper should be made as follows: Charnvitayapong, K. 2020. Thrift and Credit Cooperative Lending Channel under Prolonged Low Interest Rates: The Case of Thailand, J. Bus. Econ. Review 5(2) 59 – 71 https://doi.org/10.35609/jber.2020.5.2(2)
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Trinh Hiep, Thien. "Factors Affecting the Propensity to Create Budgetary Slack Evidence from Vietnamese Enterprises." Journal of Asian Business and Economic Studies 22, no. 1 (January 1, 2015): 100–124. http://dx.doi.org/10.24311/jabes/2015.22.1.04.
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Budgeting is widely advertised as an effective managerial accounting tool but has been criticized mainly for budgetary slack reason. The purpose of this article is therefore to empirically examine relationships between budget participation, budget emphasis, risk awareness, private knowledge and the propensity to create budgetary slack. This study also extends the previous research by testing the hypothesized effect of the nonfinancial managerial accounting information use on various factors associated with the propensity to create budgetary slack. A survey data from 243 Vietnamese enterprises was used to conduct a structural equation modeling analysis. The results indicate that budget participation and budget emphasis incrementally affect the propensity to create budgetary slack while nonfinancial managerial accounting information is fairly useful to limit human aspects of budgeting. In addition, no correlation between private knowledge and creation of budgetary slack by subordinates was found. Once again, the results of this research confirm the effects of human factors in budgeting, which measured in a Vietnamese business environment and extended the understanding of the role of nonfinancial managerial accounting information in improving the budgeting process.
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Claxton, Karl, Steve Martin, Marta Soares, Nigel Rice, Eldon Spackman, Sebastian Hinde, Nancy Devlin, Peter C. Smith, and Mark Sculpher. "Methods for the estimation of the National Institute for Health and Care Excellence cost-effectiveness threshold." Health Technology Assessment 19, no. 14 (February 2015): 1–504. http://dx.doi.org/10.3310/hta19140.
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BackgroundCost-effectiveness analysis involves the comparison of the incremental cost-effectiveness ratio of a new technology, which is more costly than existing alternatives, with the cost-effectiveness threshold. This indicates whether or not the health expected to be gained from its use exceeds the health expected to be lost elsewhere as other health-care activities are displaced. The threshold therefore represents the additional cost that has to be imposed on the system to forgo 1 quality-adjusted life-year (QALY) of health through displacement. There are no empirical estimates of the cost-effectiveness threshold used by the National Institute for Health and Care Excellence.Objectives(1) To provide a conceptual framework to define the cost-effectiveness threshold and to provide the basis for its empirical estimation. (2) Using programme budgeting data for the English NHS, to estimate the relationship between changes in overall NHS expenditure and changes in mortality. (3) To extend this mortality measure of the health effects of a change in expenditure to life-years and to QALYs by estimating the quality-of-life (QoL) associated with effects on years of life and the additional direct impact on QoL itself. (4) To present the best estimate of the cost-effectiveness threshold for policy purposes.MethodsEarlier econometric analysis estimated the relationship between differences in primary care trust (PCT) spending, across programme budget categories (PBCs), and associated disease-specific mortality. This research is extended in several ways including estimating the impact of marginal increases or decreases in overall NHS expenditure on spending in each of the 23 PBCs. Further stages of work link the econometrics to broader health effects in terms of QALYs.ResultsThe most relevant ‘central’ threshold is estimated to be £12,936 per QALY (2008 expenditure, 2008–10 mortality). Uncertainty analysis indicates that the probability that the threshold is < £20,000 per QALY is 0.89 and the probability that it is < £30,000 per QALY is 0.97. Additional ‘structural’ uncertainty suggests, on balance, that the central or best estimate is, if anything, likely to be an overestimate. The health effects of changes in expenditure are greater when PCTs are under more financial pressure and are more likely to be disinvesting than investing. This indicates that the central estimate of the threshold is likely to be an overestimate for all technologies which impose net costs on the NHS and the appropriate threshold to apply should be lower for technologies which have a greater impact on NHS costs.LimitationsThe central estimate is based on identifying a preferred analysis at each stage based on the analysis that made the best use of available information, whether or not the assumptions required appeared more reasonable than the other alternatives available, and which provided a more complete picture of the likely health effects of a change in expenditure. However, the limitation of currently available data means that there is substantial uncertainty associated with the estimate of the overall threshold.ConclusionsThe methods go some way to providing an empirical estimate of the scale of opportunity costs the NHS faces when considering whether or not the health benefits associated with new technologies are greater than the health that is likely to be lost elsewhere in the NHS. Priorities for future research include estimating the threshold for subsequent waves of expenditure and outcome data, for example by utilising expenditure and outcomes available at the level of Clinical Commissioning Groups as well as additional data collected on QoL and updated estimates of incidence (by age and gender) and duration of disease. Nonetheless, the study also starts to make the other NHS patients, who ultimately bear the opportunity costs of such decisions, less abstract and more ‘known’ in social decisions.FundingThe National Institute for Health Research-Medical Research Council Methodology Research Programme.
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Dharmapala, Dhammika. "Legislative Bargaining and Incremental Budgeting." SSRN Electronic Journal, 2001. http://dx.doi.org/10.2139/ssrn.279018.
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Ibrahim, M. M., and R. A. Proctor. "Incremental Budgeting in Local Authorities." International Journal of Public Sector Management 5, no. 5 (May 1992). http://dx.doi.org/10.1108/09513559210019361.
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Ouassini, Ibrahim. "An Introduction to the Concept of Incremental Budgeting and Beyond Budgeting." SSRN Electronic Journal, 2018. http://dx.doi.org/10.2139/ssrn.3140059.
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Santiasih, Wayan, and Nengzih . "The The E-Learning Module Arrangement Budgeting Based on Activity-Based Budgeting Model (Case Study: The IT Enterprise in Jakarta)." International Journal of Scientific Research and Management 6, no. 10 (October 16, 2018). http://dx.doi.org/10.18535/ijsrm/v6i10.em07.
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Budget is one of the management decision-making tools, from activities to finance. One of the budgeting model can be applied is an Activity-Based Budgeting (ABB) model. The objective of this research is to propose the application of the ABB model in IT Enterprise in Jakarta. The object in this research is budgeting for e-learning projects that carried out by IT Enterprise in Jakarta. In the present time, the budgeting model applied is included in the traditional budgeting system, namely the Incremental budgeting model, in which the budgeting is conducted based on the budget in the previous year therefore sometimes the information used is less accurate. This research shows the differences between the ABB model and the Incremental budgeting model, as well as the evaluation of the application of each model. This research is a qualitative research, with descriptive exploratory research type in a case study. Research data was obtained from face to face interviews, observation of activities and documentation. ABB modeling is carried out by detailing activities in e-learning projects including human resources used, then compiling employee costs for these activities. The results of ABB modeling show that ABB has capabilities to provide more accurate information about activities, costs for activities, work process time, amount of human resources needed, total employee costs and project profit / loss. It can be concluded that the ABB model can provides the budgeting model needs of IT Enterprise.
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Ferrira, Agustia. "INCREMENTAL APPROACH IN PERFORMANCE BASED BUDGETING – A PARADOX IN INDONESIAN LOCAL GOVERNMENT: THE CASE OF ACEH PROVINCE." Account and Financial Management Journal 04, no. 06 (June 1, 2019). http://dx.doi.org/10.31142/afmj/v4i6.02.
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Moodley, Indres, and Sivani Moodley. "A comparative cost analysis of picture archiving and communications systems (PACS) versus conventional radiology in the private sector." South African Journal of Radiology 19, no. 1 (March 31, 2015). http://dx.doi.org/10.4102/sajr.v19i1.634.
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Background: Radiology is rapidly advancing, with a global transition to digital imaging technology to improve productivity and enhance communication. The major challenge confronting radiology practices is to demonstrate cost savings and productivity gains when a picture archiving and communication system (PACS) is established.Aim: To undertake an incremental cost analysis of PACS compared with conventional radiology to determine productivity gains, if any, at two private hospitals in Durban.Method: An incremental cost analysis for chest radiographs, computed tomography and magnetic resonance imaging brain scans with and without contrast were performed. The overall incremental cost for PACS in comparison with a conventional radiology site was determined. The net present value was also determined to evaluate the capital budgeting requirements for both systems.Results: The incremental cost of both capital and the radiology information system for installing PACS shows an expected increase. The incremental PACS image cost shows a reduction.Conclusion: The study provides a benchmark for the cost incurred when implementing PACS. It also provides a decision framework for radiology departments that plan to introduce PACS and helps to determine the feasibility of its introduction.
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Kum, Hye-Chung, and Prannay Jain. "K-Anonymity Based Privacy Risk Budgeting System for Interactive Record Linkage." International Journal of Population Data Science 1, no. 1 (April 18, 2017). http://dx.doi.org/10.23889/ijpds.v1i1.241.
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ABSTRACTObjectiveInformation privacy theory demonstrates mathematically that privacy is a budget constrained problem and that privacy preserving algorithms(e.g., differential privacy) must rely on a budgeting system. Thus, we design a privacy measure as a function of information disclosed to support incremental information disclosure required for safe interactive record linkage. The privacy measure will determine the increase in the privacy risk for any given information disclosed during record linkage.
ApproachMathematically, the identity disclosure risk is inversely proportional to the number of entities in the population that share the information disclosed. If the information refers to one and only one person in the population, then the identity of the person has been fully disclosed by the information revealed. On the other hand, if the information disclosed is identical for multiple people(say n), then the information is less revealing as it could refer to any one of the n people. The larger the n, the lower the privacy risk. Thus, the anonymity-set size is defined as the number of people in the population that share the same identifying information. The privacy risk measure has one prespecified parameter k, which represents the minimum anonymity-set size to guarantee no privacy risk. That is, for any disclosed information, if the anonymity-set size is less than k, then a privacy risk is present and the risk score will be calculated. A commonly accepted threshold for k is 5 or 10. On the one hand, when all entities have anonymity-set size less than k, the privacy risk would be 100%. On the other hand, if all entities have anonymity-set size greater than or equal to k, the privacy risk would be 0%.
ResultsThe budgeting system contributes to the much-needed methods for protecting privacy while still supporting high quality interactive record linkage by allowing safer manual resolution of uncertain linkages. The budgeting system supports refining effective visual encoding techniques for incrementally revealing only the required information on an as-needed basis during manual resolution of uncertain linkages as well as refining the design for a visual interface to facilitate privacy preserving data standardization, cleaning, and conflict resolution for interactive record linkage. We evaluate the budgeting system with the NC voter registry data.
ConclusionThe k-anonymity based privacy risk budgeting system provides a mechanism where we can concretely reason about the tradeoff between the privacy risks due to information disclosed, accuracy gained, and biases reduced during interactive record linkage.
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Endale, Wongelu. "Short Communication: Profitability of beekeeping using locally made transitional top bar beehive in Wolmera Woreda, Oromia Region, Ethiopia." Asian Journal of Agriculture 4, no. 1 (April 20, 2020). http://dx.doi.org/10.13057/asianjagric/g040101.
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Abstract. Gobena WE. 2020. Short Communication: Profitability of beekeeping using locally made transitional top bar beehive in Wolmera Woreda, Oromia Region, Ethiopia. Asian J Agric 4: 1-4. Beekeeping is an important source of livelihood and can be integrated with other agricultural activities. The objective of this study is to assess the profitability of beekeeping using locally built transitional topbar hive. Two-stage sampling procedure and stratified sampling technique used in the study. Primary and secondary data are collected analyzed using descriptive statistics and partial budgeting. The partial budgeting result reveals that beekeeping is profitable by using this hive with incremental net benefit of 462.12 ETB and the beekeepers increased their benefit from the hive by more than 2.9 fold by using this beehive as compared to traditional hive. The study concludes beekeeping with this hive can be profitable business for the marginal farmers who have little business capital and land resource. Moreover, income from a single bee colony at beekeeper’s backyard can be improved with minimum cost if this hive with its package used. The overall finding of this study mainly underlined the importance of extension support and technical back to the beekeepers to use this hive.
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Hiebert, Lindsey, Kevin Phelan, Moumouni Kinda, Nafissa Dan-Bouzoua, Maurice Kyungu, Thomas Bounameaux, Sani Sayadi, Oumarou Maidadji, and Robert Hecht. "Costs of Implementing an Integrated Package of Maternal and Pediatric Interventions Including SQ-LNS in Rural Niger." Food and Nutrition Bulletin, September 1, 2021, 037957212110398. http://dx.doi.org/10.1177/03795721211039869.
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Background: In January 2015, the Alliance for International Medical Action and Bien Être de la Femme et de l’Enfant au Niger launched the 1000 Days Program in Mirriah District, Niger, to provide an integrated package of maternal and pediatric preventive and curative interventions. A new component of the package was the provision of small-quantity lipid-based nutritional supplements (SQ-LNS) for children 6 to 23 months. Objective: The objective of this study was to estimate the costs associated with providing the 1000 days package. Methods: Activity-based costing was used to estimate the total costs of the 10 activities included in the 1000 days package and also the incremental costs of new interventions, those beyond the standard of care. Results: The total cost of the 1000 Days Program was US$2.31 million for 9000 mother–child pairs. The average cost per pair was US$257 or US$103 per year. Incremental costs for new interventions accounted for 56% of program costs. Small-quantity lipid-based nutritional supplement represented 30% of incremental costs. A combination of efficiency measures could lower program costs by 15%. Conclusions: This study is the first to estimate the costs of an integrated, preventative–curative package of maternal–child health interventions with SQ-LNS. Implementing the 1000 days package across Niger will be challenging with only the country’s domestic health resources. Efficiency measures and creative financing arrangements, including support from external partners, should be explored. The approach and results described can inform future resource mobilization, financing, and budgeting efforts to scale the 1000 days or similar programs.
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Lu, Shiyu, Tianyin Liu, Gloria H. Y. Wong, Dara K. Y. Leung, Lesley C. Y. Sze, Wai-Wai Kwok, Martin Knapp, et al. "Health and social care service utilisation and associated expenditure among community-dwelling older adults with depressive symptoms." Epidemiology and Psychiatric Sciences 30 (2021). http://dx.doi.org/10.1017/s2045796020001122.
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Abstract Aims Late-life depression has substantial impacts on individuals, families and society. Knowledge gaps remain in estimating the economic impacts associated with late-life depression by symptom severity, which has implications for resource prioritisation and research design (such as in modelling). This study examined the incremental health and social care expenditure of depressive symptoms by severity. Methods We analysed data collected from 2707 older adults aged 60 years and over in Hong Kong. The Patient Health Questionnaire-9 (PHQ-9) and the Client Service Receipt Inventory were used, respectively, to measure depressive symptoms and service utilisation as a basis for calculating care expenditure. Two-part models were used to estimate the incremental expenditure associated with symptom severity over 1 year. Results The average PHQ-9 score was 6.3 (standard deviation, s.d. = 4.0). The percentages of respondents with mild, moderate and moderately severe symptoms and non-depressed were 51.8%, 13.5%, 3.7% and 31.0%, respectively. Overall, the moderately severe group generated the largest average incremental expenditure (US$5886; 95% CI 1126–10 647 or a 272% increase), followed by the mild group (US$3849; 95% CI 2520–5177 or a 176% increase) and the moderate group (US$1843; 95% CI 854–2831, or 85% increase). Non-psychiatric healthcare was the main cost component in a mild symptom group, after controlling for other chronic conditions and covariates. The average incremental association between PHQ-9 score and overall care expenditure peaked at PHQ-9 score of 4 (US$691; 95% CI 444–939), then gradually fell to negative between scores of 12 (US$ - 35; 95% CI - 530 to 460) and 19 (US$ -171; 95% CI - 417 to 76) and soared to positive and rebounded at the score of 23 (US$601; 95% CI -1652 to 2854). Conclusions The association between depressive symptoms and care expenditure is stronger among older adults with mild and moderately severe symptoms. Older adults with the same symptom severity have different care utilisation and expenditure patterns. Non-psychiatric healthcare is the major cost element. These findings inform ways to optimise policy efforts to improve the financial sustainability of health and long-term care systems, including the involvement of primary care physicians and other geriatric healthcare providers in preventing and treating depression among older adults and related budgeting and accounting issues across services.
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Munk, Cristina, Allison Portnoy, Christian Suharlim, Emma Clarke-Deelder, Logan Brenzel, Stephen C. Resch, and Nicolas A. Menzies. "Systematic review of the costs and effectiveness of interventions to increase infant vaccination coverage in low- and middle-income countries." BMC Health Services Research 19, no. 1 (October 22, 2019). http://dx.doi.org/10.1186/s12913-019-4468-4.
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Abstract Background In recent years, several large studies have assessed the costs of national infant immunization programs, and the results of these studies are used to support planning and budgeting in low- and middle-income countries. However, few studies have addressed the costs and cost-effectiveness of interventions to improve immunization coverage, despite this being a major focus of policy attention. Without this information, countries and international stakeholders have little objective evidence on the efficiency of competing interventions for improving coverage. Methods We conducted a systematic literature review on the costs and cost-effectiveness of interventions to improve immunization coverage in low- and middle-income countries, including both published and unpublished reports. We evaluated the quality of included studies and extracted data on costs and incremental coverage. Where possible, we calculated incremental cost-effectiveness ratios (ICERs) to describe the efficiency of each intervention in increasing coverage. Results A total of 14 out of 41 full text articles reviewed met criteria for inclusion in the final review. Interventions for increasing immunization coverage included demand generation, modified delivery approaches, cash transfer programs, health systems strengthening, and novel technology usage. We observed substantial heterogeneity in costing methods and incompleteness of cost and coverage reporting. Most studies reported increases in coverage following the interventions, with coverage increasing by an average of 23 percentage points post-intervention across studies. ICERs ranged from $0.66 to $161.95 per child vaccinated in 2017 USD. We did not conduct a meta-analysis given the small number of estimates and variety of interventions included. Conclusions There is little quantitative evidence on the costs and cost-effectiveness of interventions for improving immunization coverage, despite this being a major objective for national immunization programs. Efforts to improve the level of costing evidence—such as by integrating cost analysis within implementation studies and trials of immunization scale up—could allow programs to better allocate resources for coverage improvement. Greater adoption of standardized cost reporting methods would also enable the synthesis and use of cost data.
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Barrington-Leigh, Christopher P. "Life satisfaction and sustainability: a policy framework." SN Social Sciences 1, no. 7 (July 2021). http://dx.doi.org/10.1007/s43545-021-00185-8.
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AbstractThe growing maturity of the “science of happiness” raises the prospect of enabling government policy to be more accountable to the measurable subjective experience of the population. In its ideal form, the application of this science promises to inform decision makers about the likely distribution of life satisfaction resulting from any prospective policy, allowing for the selection of more optimal policy. Such “budgeting for wellbeing” invites three natural objections, beyond normative quibbles with the subjective objective: (1) non-incremental changes are unlikely in large bureaucracies, so a new accounting system for devising and costing government policies and budgets is too radical, (2) governments do not have an authoritative set of credible cost/benefit coefficients to use in analysis, and (3) long-run objectives, risks, and environmental considerations cannot be feasibly captured in quantitative projections of human subjective wellbeing. Three institutions are needed to address these challenges. I describe (a) an evolving collection of largely objective indicators for monitoring progress, with life satisfaction providing quantitative structure and overarching visibility to the system, (b) a publicly curated, evidence-based Database of Happiness Coefficients, and (c) independent public agencies that decide on a growing list of material constraints on the economy. Rather than overwhelmingly novel, these features have antecedents and analogues. Moreover, most civil service decision-making and projection-making apparatuses need not change. Also, there will be no less room nor less need for political debate and platforms. While shifting society to human-centred measures of progress may be radically transformative in the long run, it can be initiated smoothly and non-disruptively.