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Journal articles on the topic 'Planning-Programming and Budgeting System'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Sallack, David, and David N. Allen. "From Impact to Output: Pennsylvania's Planning‐Programming Budgeting System in Transition." Public Budgeting & Finance 7, no. 1 (1987): 38–50. http://dx.doi.org/10.1111/1540-5850.00734.

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Woinalang, Anestasye Agnes, Jullie J. Sondakh, and Ventje Ilat. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA." ACCOUNTABILITY 5, no. 2 (2016): 110. http://dx.doi.org/10.32400/ja.14429.5.2.2016.110-118.

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Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between expenditure allocation and performance with efficiency and effectiveness. This research aims to analyze the affecting of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially. This study uses samples for 70 people to test the hypothesis of budgeting

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Ibrahim, Mukdad. "Designing zero-based budgeting for public organizations." Problems and Perspectives in Management 17, no. 2 (2019): 323–33. http://dx.doi.org/10.21511/ppm.17(2).2019.25.

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Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by d

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Nurlaeli, Acep. "PERENCANAAN PEMBIAYAAN BERBASIS PLANNING PROGRAMMING BUDGETTING SYSTEM (PPBS) DI SEKOLAH DASAR ISLAM TERPADU ANNI’MAH BANDUNG." Jurnal Isema : Islamic Educational Management 5, no. 1 (2020): 29–40. http://dx.doi.org/10.15575/isema.v5i1.8912.

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Perencanaan pembiayan pendidikan yang baik berkontribusi terhadap mutu pengelolaan pendidikan. Perencanaan pembiayaan pendidikan merupakan total biaya yang dikeluarkan baik oleh individu peserta didik, keluarga yang menyekolahkan anak, warga masyarakat perorangan, kelompok masyarakat, maupun yang dikeluarkan oleh pemerintah untuk kelancaran pendidikan. Satuan pendidikan dituntut mampu menyusun perencanaan pembiayaan secara tepat. Permasalahan utama penelitian ini yaitu bahwa satuan pendidikan memerlukan adanya model perencanaan pembiayaan yang dipandang efektif. Penelitian ini bertujuan untuk

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Lisal, Alvin, Asti Widayanti, and Magdalena Karismariyanti. "SISTEM INFORMASI PERENCANAAN DAN EVALUASI ANGGARAN BIAYA PRODUKSI MENGGUNAKAN PENDEKATAN METODE ACTIVITY BASED BUDGETING." Operations Excellence: Journal of Applied Industrial Engineering 10, no. 3 (2018): 219. http://dx.doi.org/10.22441/oe.v10.3.2018.002.

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As a manufacturing company before production, they should make production planning and calculate the production costs. One of the production cost planning tools are production budget. The company usually budgeting their production cost by prediction total cost, not consider the product, material, labour and mechine, its make company harder to evaluate the absorption of production budgets. Activity based budgeting method (ABB method) was a budgeting tools considering activity. The goal make this information system help company make production planning considering activity and evaluate company p

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Miller, Davina. "Planning programming budgeting system and the case of rational decision‐making in Britain's ministry of defence." Defense Analysis 6, no. 2 (1990): 131–45. http://dx.doi.org/10.1080/07430179008405442.

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Hadihardaja, Iwan K., and Neil S. Grigg. "Decision support system for irrigation maintenance in Indonesia: a multi-objective optimization study." Water Policy 13, no. 1 (2011): 18–27. http://dx.doi.org/10.2166/wp.2010.051.

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Maintenance of irrigation infrastructure is essential to sustain food production and farmers' earnings. Given the shortage of funds for maintenance in developing countries, it is critical to understand the degradation of the function of irrigation systems so that optimal budget allocations can be made. A case study of Indonesia proposes an Infrastructure Density Index that can be used to justify budgets for regions with distinct characteristics. Current policy and practice in Indonesia is to allocate the budget uniformly, based on unit cost per hectare. Thus, the existing system provides unvar

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8

Sidek, Zailani Mohamed. "ISK Academic Budgeting and Planning Support System (ISKABS)." Journal of Decision Systems 1, no. 2-3 (1992): 287–304. http://dx.doi.org/10.1080/12460125.1992.10511530.

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9

Altundemir, Mehmet Emin, and Gonca Gungor Goksu. "Performance-Based Budgeting on Strategic Planning: The Case Study in Turkish Higher Education System." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 3 (2017): 263–70. http://dx.doi.org/10.18844/gjhss.v3i3.1568.

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Karimi Jahromi, Shohrehosadat, Mohammad Sharif Malekzadeh, and Abbas Abbas Saleh Ardestani. "Designing a Budgeting Model in Crisis Management: Case Study of Power Generation Plants." REICE: Revista Electrónica de Investigación en Ciencias Económicas 8, no. 16 (2020): 450–73. http://dx.doi.org/10.5377/reice.v8i16.10709.

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Important decision makings are always the imperatives of the crisis in the first moments, which, whatever the speed of decision-making by crisis management is greater, the speed of crisis control is greater. Since each organization is subject to various crises and power plants are no exception to this rule, to this end, the purpose of this study is to design a budgeting model for crisis management in a case study of power generation plants. In this research, we examine the relationship between crisis management steps and Planning, Programming and Budgeting System. A statistical population of t

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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.

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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparatio

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Dipayana, Muhammad Avicinna, Iwan Triyuwono, and Wuryan Andayani. "The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study." Journal of Accounting and Business Education 1, no. 1 (2017): 113. http://dx.doi.org/10.26675/jabe.v1i1.9753.

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<p>This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informants’ perspectives and their meaning. The results of this study revealed that the performance-based budgeting process in Probolinggo City with SIMRAL’s utilization is interpreted the disobedience of budgeting to planning; moreover, SIMRAL is regarded as a solution for such disobedience. R

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Bondarenko, Tatiana, Galina Panaedova, Lira Gurieva, Tatiana Belyanchikova, and Irina Mityushina. "Special features of corporate budget planning: contemporary approach." E3S Web of Conferences 159 (2020): 04006. http://dx.doi.org/10.1051/e3sconf/202015904006.

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The purpose of this article was to study budgeting process from the point of its structure, analyze the Russian and European models of budget planning. Russian experts seem to favor a combination of rolling budgeting and top-down approach. Zero based method is preferred for larger projects with strict budgeting culture. For smaller and medium business, there remains lack of attention to budgeting. It is caused by lack of finance, experience and prioritization of other financial management tools. The classical approach used in the beginning stage would definitely be the top-down approach, which

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Soleimani, Hamid, Hojjat Soleimani, Seyed Hesam Vaghfi, and Davood Salehfar. "The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)." International Journal of Accounting and Financial Reporting 2, no. 2 (2012): 89. http://dx.doi.org/10.5296/ijafr.v2i2.2496.

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Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people.

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Брузати, Luka Bruzati, Грядунова, and Alina Gryadunova. "Programming and budgeting system: foreign practice and the basis for practical application for Russia." Journal of Public and Municipal Administration 5, no. 2 (2016): 20–25. http://dx.doi.org/10.12737/20536.

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The main idea of the article is reforming of the public administration system and correct using of the fi-nance. The way of reforming is Programming and Budgeting System, it has a lot of advantages and provides the result. A lot of foreign countries use this system very successfully and this practice can be use in Russia with some correction. The USA is the first country which started to use this system. There are some prob-lems in sphere of using Programming and Budgeting System and it has to solve them because it is very per-spective and useful direction. It is necessary to use different pro

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McGrann, James M., Kent D. Olson, Timothy A. Powell, and Ted R. Nelson. "Microcomputer Budget Management System." Journal of Agricultural and Applied Economics 18, no. 1 (1986): 151–56. http://dx.doi.org/10.1017/s0081305200005458.

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AbstractThe enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.MBMS was developed for use by extension staff, researchers, lende

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Warsoko, Soetanto. "PENGARUH PARTISIPASI ANGGARAN, TINGKAT KESULITAN SASARAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP TINGKAT REALISASI ANGGARAN PENERIMAAN PAJAK BUMI DAN BANGUNAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 1 (2017): 40. http://dx.doi.org/10.24034/j25485024.y2007.v11.i1.2222.

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Budgeting is an element of management controll system that works as planning device. Budgeting is accepted as key element in the system of planning and controlling. The purpose of the study is know the influence of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation to the realization degree of budgeting revenue from tax of land and construction/Pajak Bumi dan Bangunan.Samples of the study are KP PBB Kanwil XI DJP East Java with 8 (eight) number of KP PBB that consist of KP PBB Surabaya I, Surabaya, II, Surabaya III, Gresik, Bojonegoro, P

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McCarl, Bruce A., M. Edward Rister, Ruby Ward, et al. "Strategie Agribusiness Operation Realignment in the Texas Prison System." Journal of Agricultural and Applied Economics 32, no. 1 (2000): 145–58. http://dx.doi.org/10.1017/s1074070800027899.

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AbstractMathematical programming-based systems analysis is used to examine the consequences of alternative operation configuration for the agricultural operations within the Texas Department of Criminal Justice. Continuation versus elimination of the total operation as well as individual operating departments are considered. Methodology includes a firm systems operation model combined with capital budgeting and an integer programming based investment model. Results indicate the resources realize a positive return as a whole, but some enterprises are not using resources profitably. The integer

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Yuzvovich, Larisa, Ekaterina Korogodina, and Lucia Azisova. "Improving the System of Budgeting at Industrial Enterprises." SHS Web of Conferences 50 (2018): 01015. http://dx.doi.org/10.1051/shsconf/20185001015.

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The scientific article is devoted to the issues of budgeting system at industrial enterprises. The problem of improving the budgeting system in the enterprises of the corporate sector has always been a key issue for both government and business. In a time of economic turmoil and post-crisis periods, this problem becomes even more relevant. Methodological tools are analytical and economic methods of information processing. The relevance, theoretical and practical significance of the scientific research is determined by the focus on solving an important scientific and practical problem of empiri

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Moutinho, L., and P. A. Phillips. "The impact of strategic planning on the competitiveness, performance and effectiveness of bank branches: a neural network analysis." International Journal of Bank Marketing 20, no. 3 (2002): 102–10. http://dx.doi.org/10.1108/02652320210424188.

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The banking distribution system is going through a rapid process of change. This research study focuses on the analysis of the perceptions, of 58 bank branch managers selected from 14 branches belonging to two major Scottish banks, of the impact of a variety of planning practices on competitiveness, overall performance, strategic planning effectiveness and marketing effectiveness. The gathered data were then subjected to a number of learning iterations as part of a specifically designed neural network topology. Major findings derived from the study revealed that: bank branch effectiveness is a

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Simakov, K., and S. Chernyshova. "Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise." Economic Herald of the Donbas, no. 4 (62) (2020): 78–84. http://dx.doi.org/10.12958/1817-3772-2020-4(62)-78-84.

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The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of management accounting of an industrial enterprise is substantiated. The relationship between the budgeting process and the strategic goals of the industrial enterprise with the help of a balanced system of indicators, which provides a comprehensive assessment of the strategic indicators of the enterprise by

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22

Jones, L. R., and Jerry L. McCaffery. "Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory." Public Budgeting Finance 25, no. 3 (2005): 1–19. http://dx.doi.org/10.1111/j.1540-5850.2005.00364.x.

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Enthoven, Alain. "How Systems Analysis, Cost-Effectiveness Analysis, or Benefit-Cost Analysis First Became Influential in Federal Government Program Decision-Making." Journal of Benefit-Cost Analysis 10, no. 2 (2019): 146–55. http://dx.doi.org/10.1017/bca.2019.23.

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AbstractIn 1948, the RAND Corporation, formed to connect military planning with research and development decisions, became an independent nonprofit organization. Before then, cost-effectiveness analysis, benefit-cost analysis, and systems analysis had no established home in the federal government. In the 1950s, under the leadership of Charles Hitch, Chief, RAND Economics, undertook a program of activities they called “systems analysis,” including evaluation of the costs and effectiveness of weapon systems. In 1961, Robert McNamara appointed Hitch to be the Comptroller of the Department of Defe

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Arief, Muhammad Sukri. "THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE." Mega Aktiva: Jurnal Ekonomi dan Manajemen 9, no. 1 (2020): 39. http://dx.doi.org/10.32833/majem.v9i1.110.

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New paradigm of modern society pushes financial reform of regencies. One form of the reform is the application of performance-based budgeting. The budget compilation process and target demonstrate regencies’ opportunities to develop vision and mission as well as to materialize society expectation and desire in accordance with the regencies potentials. However, the implementation of the budget faces uneasy challenges. The subjects of this paper consist of budgeting process included planning, implementation, performance measurement and evaluation, and reporting. This paper also describes problem

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Капогузов, Е., and E. Kapoguzov. "INTERRELATION OF STRATEGIC PLANNING AND INITIATIVE AND PRODUCT BUDGETING IN RUSSIA AND ABROAD." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2018, no. 1 (2018): 92–96. http://dx.doi.org/10.21603/2500-3372-2018-1-92-96.

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<p>The article features the development of initiative budgeting practices in Russia and some elements of foreign experience. It highlights the lack of theoretical elaboration and methodological support of the initiative budgeting process, which does not contribute to the objective institutionalization of initiative budgeting and prevents the dissemination of best practices and social learning among stakeholders. The research reveals the importance of solving the fundamental scientific problem and developing evaluation methods to measure the effectiveness of budget expenditures in various

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Митрофанова, Elena Mitrofanova, Эсаулова, and Irena Esaulova. "Planning and Budgeting Personnel Costs of the Organization (Lecture 5)." Management of the Personnel and Intellectual Resources in Russia 4, no. 1 (2015): 47–53. http://dx.doi.org/10.12737/8129.

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This article continues the abstract of lectures on discipline “Economics of personnel management” under the bachelor program. The article reveals the concept of planning and budgeting personnel costs based on the assessment of the contribution of human resources and staff management system in achieving the objectives of the organization. Presents the stages of the budgeting process in personnel costs. Consistently contents of the main tasks of budgeting personnel costs: evaluation plans for personnel management, evaluation complexity of work to plan implementation in the fi e

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Thaker, Keyur. "General Motors India (2009)." Emerald Emerging Markets Case Studies 1, no. 1 (2011): 1–15. http://dx.doi.org/10.1108/20450621111129672.

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Subject area Management control system, corporate performance management, budgeting, planning, multinational organization. Study level/applicability Graduate and executive education level management programs. Case overview General Motors India (GMI) operations established in 1994 and grew steadily, unlike her startling global performance. In 2007, GMI unveiled its new vision and mission for aggressive growth, expansion and establishing presence across all segments. With increased globalization of General Motors Corporation (GMC), the strategic importance of GMI for sourcing was envisaged. The

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

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Based on the analysis of macroeconomic statistics, the article reveals the significance of programmatic approaches in budgeting concerning Russia’s state reflation. The purpose of the article is to identify problems impeding results-based budgeting in Russia and to find the ways to solve them. The methods of dynamic, system and factor analysis have been used. Foreign experience and best practices of program approaches in budgeting have been analyzed. It has been concluded that the following problems impede the effectiveness of introducing program approaches into Russia’s budgeting process: ins

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Purnama, Indrawan Jaya, and Vishnu Juwono. "Implementation of Electronic Budgeting in the Provincial Government of the Special Capital Region of Jakarta." Jurnal Administrasi Publik : Public Administration Journal 11, no. 1 (2021): 42–53. http://dx.doi.org/10.31289/jap.v11i1.4398.

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This research is a case study which aims to determine the data input process along with problems in the implementation of e-budgeting in the DKI Jakarta Government and how the suitability of these processes and flows was seen from the Brinkerhoﬀ and Crosby Policy Implementation Theory. Data collection was carried out through field observations, interviewing informants, and documentation. The collected data was then presented and analyzed qualitatively with an interactive analysis model. From the results of data analysis, it was found that the flow of budget input through the e-budgeting applic

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Sulistiadi, Wahyu. "Sistem Anggaran Rumah Sakit yang Berorientasi Kinerja untuk Meningkatkan Kualitas Keuangan Publik." Kesmas: National Public Health Journal 2, no. 5 (2008): 234. http://dx.doi.org/10.21109/kesmas.v2i5.256.

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Upaya meningkatkan mutu pelayanan terbaik dan untuk memperbaiki standar pelayanan, manajemen di rumah sakit perlu memperhatikan kinerja pencapaian unit-unit pelaksana pelayanan kesehatan tersebut. Salah satu upaya mengalokasikan sumber daya rumah sakit dalam pengendalian kinerja pelayanan rumah sakit adalah sistem anggaran. Kebanyakan rumah sakit yang merupakan keuangan publik masih mengandalkan sistem anggaran tradisional dalam perencanaan anggarannya. Sistem anggaran rumah sakit berorientasi pada kinerja (performance budgeting) merupakan upaya terobosan prinsip anggaran tradisional yang kera

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أ.د. محمد علي الربيدي and أ. محمد منصور الماس. "The Impact of Characteristics of Enterprise Resource Planning System in Improving the Effectiveness of Budgeting Systems: A Field Study of Telecommunication Companies in Yemen." مجلة الدراسات الاجتماعية 27, no. 2 (2021): 29–50. http://dx.doi.org/10.20428/jss.27.2.2.

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This study aimed to measure the impact of characteristics of enterprise resource planning (ERP) systems in improving the effectiveness of budgeting systems on telecommunication companies in Yemen. To achieve the objective of this study, a questionnaire was designed for collecting data from the target population in the six telecommunication companies in Sana’a city in the Republic of Yemen. A sample of 135 employees in four non-governmental telecommunication companies was selected from the departments of finance, budget and financial analysis, internal audit, and information technology. The Sta

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Mutamimmah, Munfarida Rizky, Alwan Sri Kustono, and Rochman Effendi. "Pengelolaan Keuangan Desa Melalui E-Village Budgeting di Kabupaten Banyuwangi." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 1 (2018): 105. http://dx.doi.org/10.19184/ejeba.v5i1.7746.

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This study aims to determine village financial management in Srono Sub District of Banyuwangi District by using e-Village Budgeting system and the effectiveness of using that system. This study uses primary data was collected from respondent’s answers on interview was conducted with the parties concerned on village financial management in Srono Sub District of Banyuwangi District. Methods of data analysis is using descriptive with qualitative approaches and triangulation as a test of data validity. The results showed that village financial management by e-Village Budgeting consists of the proc

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Karila, Alpo, Jarmo Vakkuri, and Juhani Lehto. "Budgetary bias in the Finnish public hospital system." International Journal of Public Sector Management 33, no. 4 (2019): 401–18. http://dx.doi.org/10.1108/ijpsm-07-2019-0184.

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Purpose The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals. Design/methodology/approach The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis. Findings A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics. Practical implications Unders

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Håkansson, B. "A COMPUTER BASED SYSTEM FOR PRODUCTION PLANNING AND BUDGETING IN HORTICULTURAL FIRMS." Acta Horticulturae, no. 203 (June 1987): 13–22. http://dx.doi.org/10.17660/actahortic.1987.203.1.

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Hossain, Md Istiaq, and M. Babul Hasan. "A Decomposition Technique For Solving Integer Programming Problems." GANIT: Journal of Bangladesh Mathematical Society 33 (January 13, 2014): 1–11. http://dx.doi.org/10.3329/ganit.v33i0.17649.

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Dantzig-Wolfe decomposition as applied to an integer program is a specific form of problem reformulation that aims at providing a tighter linear programming relaxation bound due to the non-convexity of an integer problem. In this paper, we develop an algorithm for solving large scale integer program relying on column generation method. We implemented our algorithm for solving Capital budgeting and scheduling type problems. Moreover, we used the Computer Aided System (CAS) AMPL to convert our algorithm into programming codes and illustrated the same problem in our program. We demonstrate our me

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Miranti, Paul J. "Corporate Learning and Traffic Management at the Bell System, 1900–1929: Probability Theory and the Evolution of Organizational Capabilities." Business History Review 76, no. 4 (2002): 733–65. http://dx.doi.org/10.2307/4127708.

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This study analyzes the evolution of organizational capabilities for assessing market growth and capital budgeting in the traffic management operations of the Bell System from 1900 to 1929. The initial impetus for developing the complex procedures that were integrated into this process was the need to enhance firm competitiveness, particularly in response to the threats to its survival during the financial panic of 1907. The resultant new organizational capabilities, however, also eventually proved vital in successfully guiding the firm's planning for system automation and in demonstrating com

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Sarjiyanto, Sarjiyanto, and Mulyadi Mulyadi. "Territorial Indicative Budget Ceilings (PIK) as Instrument of Technocracy of Regional Development Planning." JEJAK 10, no. 1 (2017): 138–54. http://dx.doi.org/10.15294/jejak.v10i1.9132.

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This research aims at analyzing the local government policy related to the local budget posture in the each territorial. There are uncertainty methods in dividing and formulating the local budget posture in each territorial in Indonesia. It is not depend on the actual economic variables of each territorial. This study uses the literature studies to collect the data of planning and budgeting. The content analysis of this local government economic policy is based on of the planning and budgeting process itself. The detailed information is found by observations and in-depth interview with the inf

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Popa, Ioan Gabriel, and Leontin Stanciu. "Short Considerations On The Integrated Defense Procurement Management System Of Romania." International conference KNOWLEDGE-BASED ORGANIZATION 21, no. 2 (2015): 354–59. http://dx.doi.org/10.1515/kbo-2015-0059.

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Abstract In the current context and along with the emergence and implementation of the Government Emergency Ordinance no. 114/2011 regarding the award of certain public contracts in the fields of defense and security, ordinance imposing the mandatory application of art. 288 of the Treaty on the Functioning of the European Union concerning the transposition of the Union’s directives, both purchases of products, works and services and the purchase of military products are regulated. In order to implement this ordinance, the MoD is “asked” to rethink the whole system of defense procurement. In my

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Butyugina, Anastasiya, and Elena Gorbunova. "Improvement of budgeting subsystem in agriculture of the “AdeptIS: Agrocomplex” configuration." E3S Web of Conferences 254 (2021): 10013. http://dx.doi.org/10.1051/e3sconf/202125410013.

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Agriculture differs from other sectors of the economy by the presence of various forms of ownership, as well as the discrepancy between the calendar year and the production year. Therefore, for organizations specializing in the production and processing of products in agriculture, it is very difficult to choose programs for automating cost, operational and tax accounting. But, at the present stage, automation is necessary to maintain the competitiveness of the enterprise. In a market economy, planning is one of the most important management functions. The volume and quality of information prov

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Junaedi, Dedi, and Faisal Salistia. "PENGARUH UTANG LUAR NEGERI TERHADAP PEREKONOMIAN DAN KEMISKINAN:." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 1, no. 2 (2019): 98–118. http://dx.doi.org/10.47467/alkharaj.v1i2.11.

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ABSTRACT This study aims to: analyze the significance of the effect of foreign debt on economic growth and poverty levels in Indonesia; examine whether different regimes of the Angagran system affect the management of foreign debt in the context of stimulating the economy and alleviating poverty; and explore what budget system is most behind in encouraging the national economy and poverty alleviation. The method used is descriptive-quantitative analysis using a dummy variable multiple regression test, with genus samples and times series data 1949-2018, data taken from Bank Indonesia (BI)

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Cygańska, Małgorzata, and Henryk Lelusz. "Budgeting as a Method of Financial Management of Polish Hospitals Compared to European Countries." Olsztyn Economic Journal 7, no. 1 (2012): 5–14. http://dx.doi.org/10.31648/oej.3361.

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Кузьмина, М. С., and И. И. Тонких. "BUDGETING AS AN EFFECTIVE TOOL FOR INTERNAL PLANNING OF DEFENSE-INDUSTRIAL COMPLEX." Organizer of Production, no. 4 (March 10, 2021): 59–68. http://dx.doi.org/10.36622/vstu.2020.89.35.006.

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Введение. Развитие методического обеспечения системы управления и планирования предприятий оборонно-промышленного комплекса обуславливает применение различных функциональных инструментов с использованием экономических, математических и статистических методов, позволяющих повысить эффективность деятельности предприятий оборонно-промышленного комплекса на основе принципов формализации, системности, регулярности. Данные и методы. Теоретической основой явились научно-исследовательские труды российских и зарубежных ученых, связанные с проблемами планирования, учета и контроля затрат, бюджетирования

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Nugraha, Aan Yudha, and Udik Budi Wibowo. "Manajemen sistem informasi e-budgeting pada Sekolah Menengah Atas Negeri di Kota Yogyakarta." Jurnal Akuntabilitas Manajemen Pendidikan 8, no. 1 (2020): 70–80. http://dx.doi.org/10.21831/jamp.v8i1.30596.

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Penelitian ini bertujuan untuk: 1.) Mendeskripsikan mengenai manajemen sistem informasi (SI) e-budgeting di Sekolah Menengah Atas Negeri (SMAN) di Kota Yogyakarta; dan 2.) Menganalisis keunggulan dan hambatan dalam manajemen SI e-budgeting di SMAN di Kota Yogyakarta. Penelitian ini merupakan penelitian kualitatif dengan jenis studi kasus. Penelitian dilaksanakan di SMAN di wilayah Kota Yogyakarta. Subjek penelitian meliputi kepala sekolah, bendahara dan admin e-budgeting. Penelitian juga dilakukan pada Dinas Pendidikan Pemuda dan Olahraga, Balai Pendidikan Menengah Kota Yogyakarta, dan Dinas P

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Макаревич, Е. В., and Л. Н. Игнатова. "Development of a systematic approach to managing budgeting in an organization." Voprosy regionalnoj ekonomiki, no. 1(46) (March 15, 2021): 92–99. http://dx.doi.org/10.21499/2078-4023-2021-46-1-92-99.

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В статье рассматривается необходимость бюджетирования и планирования в организации. Рассмотрены виды и состав бюджетов, а также их роль в формировании сводного бюджета. В соответствии с этим приведен перечень актуальных проблем, с которыми организации сталкиваются в процессе постановки системы бюджетирования и планирования своей деятельности, и обозначены направления их решения. The article discusses the need for budgeting and planning in an organization. The types and composition of budgets, as well as their role in the formation of the consolidated budget are considered. In accordance with t

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FILIN, Sergei A., and Alena A. KUZINA. "Principles for managing innovative activities of entities in Russia during the transition to the digital economy." Digest Finance 26, no. 1 (2021): 107–22. http://dx.doi.org/10.24891/df.26.1.107.

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Subject. Budgeting as a management technology is highly sought after by enterprises and groups of companies all over the globe regardless of their industry affiliation and scale of operations. The budgeting methodology is a dynamically developing field of scientific research; it provides tools enabling to solve urgent problems, namely those related to data bulk processing at the stage of planning and generation of budget versions. Objectives. The study aims to justify principles of data modeling in management accounting and budgeting; to develop data modeling tools aimed at achieving the objec

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Weigelt, Thibault, and Erica Sharma. "Family planning and budgeting for human rights in India." International Journal of Human Rights in Healthcare 13, no. 4 (2020): 333–45. http://dx.doi.org/10.1108/ijhrh-08-2019-0065.

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Purpose The purpose of this paper is to analyse the budget of the Indian family planning programme from a human rights perspective. Family planning services play an important role in the realisation of the reproductive rights of women. In India, the family planning programme is one of the largest in the world with thousands of patients, mostly women, accessing services every year. Although the Indian legal system guarantees the right to health, Indian women from marginalised sections of society still battle inadequate services and the absence of health care that respects their right to reprodu

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Putra, Danang Insita, and Mihoko Matsuyuki. "Disaster Management Following Decentralization in Indonesia: Regulation, Institutional Establishment, Planning, and Budgeting." Journal of Disaster Research 14, no. 1 (2019): 173–87. http://dx.doi.org/10.20965/jdr.2019.p0173.

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A consensus has emerged that decentralization of the disaster management sector improves disaster risk governance effectiveness and responsiveness. While many researchers contend that decentralization creates institutional capacity building and disaster management regulation opportunities, few studies have measured or analyzed both decentralization and disaster management. We examined changes to the disaster management system and the opportunities and challenges arising following decentralization, as well as how vertical and horizontal relationships between government actors have changed in In

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Ліхоносова, Г. С., та О. І. Нецвітаєва. "МЕХАНІЗМИ БЮДЖЕТУВАННЯ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА : МОЖЛИВОСТІ УПРАВЛІННЯ ФІНАНСОВОЮ БЕЗПЕКОЮ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 3 (18 жовтня 2019): 24–30. http://dx.doi.org/10.32620/cher.2019.3.03.

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Formulation of the problem. The article presents the author's opinion on the possibilities of using the mechanisms of budgeting the activity of the enterprise as tools of financial security management. The liberalization of financial relations and the free cross-border movement of capital led to the intensification of internal and external shocks on the development of economic entities. The purpose of the article is to study the theoretical aspects of the budgeting system as a tool for managing the financial security of an enterprise, in order to form a holistic view of budgeting as an economi

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Starr, Joshua P. "On Leadership: Planning for equity." Phi Delta Kappan 101, no. 3 (2019): 60–61. http://dx.doi.org/10.1177/0031721719885924.

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Every year, school-based teams all over the country engage in the ritual known as improvement planning. In theory, the process is designed to identify low-performing students and specify plans for raising their achievement. In practice, though, improvement planning tends to be an empty exercise in compliance, in which school teams aim to do little more than fill out the required paperwork. If school system leaders are truly committed to providing all students with equitable learning opportunities, argues Joshua Starr, they need to focus the improvement planning process on things that actually

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Kharisma, Bayu. "A Review of Term of Reference And Budget Plan of SMEs and Cooperatives Development Priority Project : A Logical Framework Approach." Creative Research Journal 6, no. 2 (2020): 89. http://dx.doi.org/10.34147/crj.v6i2.280.

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Abstract: One of the most crucial stages in the new system of PP 17/2017 on Synchronization of National Development Planning and Budgeting is creating a comprehensive and accurate Terms of References (TOR) and budget plan, which define all aspects of how line ministries or stakeholders will conduct the priority project. Taking one example of priority projects of the Ministry of Cooperatives and SMEs, which is called Pusat Layanan Usaha Terpadu/ PLUT KUMKM, this study aims to identify how line ministry (the Ministry of Cooperatives and SMEs) describes its project and overall perceives the new s

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