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Journal articles on the topic '"results-oriented budgeting"'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Oh, Yeon-Cheon, and Jae-Won Lee. "Managerial Discretion and Accountability for Performance in Budgeting -Evolution of Spending Authority, Results Oriented Management, Performance Measurement, and Policy Program Evaluation-." Korean Journal of Policy Studies 10 (December 31, 1995): 1–20. http://dx.doi.org/10.52372/kjps10001.

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Budgeting is an important part of the accountability process because it provides judgement of the credibility, lawfulness, and the performance of financial statements and of the manner in which public officials have carried out their responsibilities. By examining the procedures, operations, and management of policies or programs, budgeting can help agencies or organizations improve efficiency and economy. By conducting an evaluation focusing on whether a program was carried out as planned and met its objects or whether a program produced some change, or both, budgeting can also help decision

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2

Karpych, Anna, and Nataliia Miedviedkova. "THE CHALLENGES FOR THE IMPLEMENTATION OF A GENDER-ORIENTED APPROACH TO BUDGETING IN UKRAINE: WHAT CAN BE IMPROVED?" Baltic Journal of Economic Studies 7, no. 2 (2021): 101–9. http://dx.doi.org/10.30525/2256-0742/2021-7-2-101-109.

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The purpose of this article is to identify the obstacles which emerge on the way of the implementation of a gender-oriented approach to budgeting in Ukraine and hinder the promotion of this approach within the public financial system as well as to give recommendations on the possible ways to eliminate them from Ukrainian public financial management. Methodology. The article is based on a review of existing academic literature and on the analysis of secondary sources (mainly, government and non-government reports and publications). The results of the research show that the main barriers for the

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3

Saripudin, Saripudin, and Dodik Siswantoro. "The Effect of Participatory Budgeting on Managerial Performance with Moderating Variables." Jurnal ASET (Akuntansi Riset) 12, no. 1 (2020): 17–31. http://dx.doi.org/10.17509/jaset.v12i1.23383.

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The research explains both the direct and indirect effects of participatory budgeting on managerial performance by examining organizational culture (people oriented versus job oriented), organizational commitment and perception of innovation that serves as the moderating variables. The research samples are selected by using the purposive sampling method, with the respondents being the public executives at Kantor Pelayanan Perbendaharaan Negara (KPPN). Data for the study was collected from 68 KPPN. The contingency variables were tested either by using the component-based or variance-based struc

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4

Деркач, Т. В. "METHODICAL SUPPORT OF RESULTS-ORIENTED BUDGETING IN THE LOCAL SELF-GOVERNANCE SYSTEM." Market economy: modern management theory and practice 19, no. 1(44) (2020): 122–39. http://dx.doi.org/10.18524/2413-9998.2020.1(44).198359.

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5

Thompson, Fred. "Mission-Driven, Results-Oriented Budgeting: Fiscal Administration and the New Public Management." Public Budgeting & Finance 14, no. 3 (1994): 90–105. http://dx.doi.org/10.1111/1540-5850.01014.

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Khodyrev, A. A. "Foreign Experience of Implementation Tools and Models of Budgeting, Oriented on Results." Social’naya politika i sociologiya 14, no. 6 (2015): 68–75. http://dx.doi.org/10.17922/2071-3665-2015-14-6-68-75.

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Liutyi, Igor, and Olga Bilyavska. "Peculiarities of budgeting in a classical university as a condition of financial autonomy." Herald of Economics, no. 2 (August 10, 2021): 39. http://dx.doi.org/10.35774/visnyk2021.02.039.

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Introduction. The article is devoted to the examination of the new approaches in management of finances at classical universities, namely - the introduction of results-oriented budgeting. The relevance of this study is enhanced by the fact that budgeting technologies can be effectively used in terms of financial autonomy of universities, which necessitates the reorientation of the entire management system to achieve strategic development goals and align the development of classical universities with available funding.Purpose of the research. The purpose of the paper is to determine the methodo

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8

Cheberyako, O., and O. Hnatiuk. "Prospects for the development of gender budgeting in Ukraine." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 213 (2020): 31–41. http://dx.doi.org/10.17721/1728-2667.2020/213-6/4.

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The essence of the gender-oriented budgeting method as a kind of result-oriented budgeting is determined; its main characteristics are revealed, such as the focus on gender equality, analysis of the impact of policies on women and men, differentiation of income and expenditure by gender, etc. The problem of gender inequality in Ukraine through the prism of the dynamics of the average wage in Ukraine for women and men during 2012–2020, the level of employment and unemployment by sex during 2012–2020, gender segregation of vocational training, and limited access of women to certain types of prof

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Pasoloran, Oktavianus, and Lisa Kurniasari Wibisono. "Empatic Budgeting Model: Study of Regional Budgeting In Tana Toraja Regency." Devotion Journal of Community Service 3, no. 13 (2022): 2278–88. http://dx.doi.org/10.36418/dev.v3i13.290.

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This study aims to produce empathic budgeting models that are built through the concept of altruism. With this model, regional budgets are built into a result of social construction that is full of values, empowering, emancipatory, and that regional budgeting is dedicated to the welfare of the community. This study uses a content analysis approach to find out or explain the content of community interests in the regional budgeting of Tana Toraja Regency. The results of this study indicate that; (1) the formulation of the vision and mission shows clear content regarding the orientation of commun

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Sidik, Rangga, Indra Septian Heru, and Syahrul Mauluddin. "E-Budgeting Applications Design and Analysis using an Object-Oriented Approach for The Aircraft Service Company." IJICS (International Journal of Informatics and Computer Science) 5, no. 2 (2021): 134. http://dx.doi.org/10.30865/ijics.v5i2.3069.

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This study aims to analyze and design an e-budgeting application at an aircraft service company in Indonesia. This aircraft service company has a budget management division plan in preparing budget planning and monitoring budgets. In its implementation, the current system procedure has experienced several errors including 1) slow data processing; 2) budget monitoring is not running according to procedure; and 3) the system is not integrated with one another. The method used in this research is a case study while the data were collected through interviews and direct observation. The analysis an

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EGOROVA, Ekaterina M., and Aleksandra V. GLUSHCHENKO. "Budgeting at the university: Organizational solutions and methodological approaches." International Accounting 22, no. 11 (2021): 1225–42. http://dx.doi.org/10.24891/ia.24.11.1225.

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Subject. This article deals with the issues related to the creation and development of a new organizational and economic mechanism for the functioning of universities and the system of their budgeting. Objectives. The article aims to develop methodological foundations of the organization and mechanism for the budgeting implementation at modern universities that apply strategic planning and process-oriented organizational structure. Methods. For the study, we used analysis and synthesis, induction and deduction, systematization, and the systems and process approaches. Results. The article prese

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Zahra, Febriana, and Muhamad Farhan Ali. "Participative Budgeting and Responsibility Accounting Practices: The Contribution to Managerial Performance." Public Management and Accounting Review 2, no. 1 (2021): 36–48. https://doi.org/10.61656/pmar.v2i1.270.

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The scope of budgeting and accounting is highly relevant for further study due to its significant impact on the performance of state-owned companies in fulfilling their duties and obligations to the public. As a service-oriented company, PT. POS Indonesia in Bandung city aims to enhance its operational activities by ensuring accuracy in budget preparation. A key factor influencing this process is effective responsibility accounting across all management levels. This study seeks to empirically examine the relationship between participative budgeting and responsibility accounting on managerial p

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ADEL, AZAR, KHADIVAR AMENEH, REZA AMIN NASERI MODAMMAD, and ASGHAR ANVARY ROSTAMY ALI. "AN ARCHITECTURE FOR PERFORMANCE BASED ‎BUDGETING WITH INTELLIGENT DECISION SUPPORT ‎SYSTEM APPROACH." MANAGEMENT RESEARCH IN IRAN (MODARES HUMAN SCIENCES) 15, no. 3(72) (2011): 1–22. https://doi.org/10.5281/zenodo.3352637.

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This paper, first presents a literature review about the performance based &lrm;budgeting and intelligent systems. Then the important factors in failure of &lrm;budgeting systems relevant to the lack of intelligent system approach and the &lrm;factors that make the process semi-structured are identified. The feasibility &lrm;of using intelligent DSS approach for performance-based budgeting based on &lrm;the expert’s viewpoints is examined. The elements of the intelligent &lrm;DSS_PBBS and their properties are identified: a fuzzy knowledge base, a &lrm;l

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Tytarchuk, Iryna M. "Gender-sensitive budget in the agricultural sector of Ukraine." Economies' Horizons, no. 4(15) (December 1, 2020): 26–33. http://dx.doi.org/10.31499/2616-5236.4(15).2020.226147.

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The purpose of the scientific article is to create a holistic vision of the need to use a gender-sensitive approach and the formation of a gender-oriented budget in financing the agricultural sector of Ukraine's economy. Methods. The research methods used in writing the article involve the use of general scientific techniques of economics and methods of theoretical generalization based on a systematic approach. In addition, general research methods such as comparisons and observations were used. Results. The model of medium-term budget planning envisages the introduction of a gender-oriented a

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Fatimah, Hasdiana, Arfianty, and Mulia Mustika. "SISTEM ANGGARAN BERBASIS KINERJA PADA UNIVERSITAS MUHAMMADIYAH PAREPARE." Economos : Jurnal Ekonomi dan Bisnis 5, no. 1 (2022): 89–98. http://dx.doi.org/10.31850/economos.v5i1.1711.

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Performance-based budgeting emphasizes more on the utilization of available funds to achieve optimal results. Performance-based budgeting is oriented toward organizational output and is closely related to the vision, mission, and strategic plans of the organization, for example, the University Muhammadiyah of Parepare, so this study aims to determine the implementation of a performance-based budgeting system at the University of Muhammadiyah Parepare. The data collection techniques used in this research are interviews, documentation, and observation. Informants in this study were the Head of t

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Tluchkevych, Nataliia, Oksana Nuzhna, and Tatyana Pisarenko. "Management aspect of risks in the budgeting process." Galician economic journal 90, no. 5 (2024): 77–82. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.05.077.

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The article describes the risks of management accounting and the management aspect of risks in budgeting and making management decisions. The purpose of the article is to generalize approaches to the development of management accounting in conditions of uncertainty and risk and to identify risks in the budgeting process and their assessment. To achieve the goal, the following tasks are defined: to determine the economic essence of risks and risks in budgeting; characterize the meaning of risks in various aspects: managerial, strategic, accounting; justify the role of risks in the process of ma

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Hamed, Fadel Murad, and Salah Mahdi Jawad Al-Kawaz Dr. "Integration between Green Target Cost and Budgeting Techniques Based On Four-Stage Time-Oriented Activity and Its Reflection in Achieving Competitive Advantage." International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) 11, no. 1 (2024): 75–95. https://doi.org/10.5281/zenodo.10663615.

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<strong>Abstract:</strong> The aim of this research is to apply the techniques of Green Target Costing and Activity-Based Budgeting as modern cost management techniques in the Men's Clothing Factory in Najaf Al-Ashraf, which is affiliated with the General Company for Textile Industries in Babil Province. This is done through an integrated approach that aims to achieve competitive advantage. To achieve the research objective, the researcher relied on data obtained through field observation, personal interviews with officials and employees in the factory, as well as data extracted from the facto

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Fathia, Syaharani Noer. "Hubungan Antara Transparansi Anggaran dan Partisipasi Publik Dalam Green Budgeting Pemerintah Pusat." GEMILANG: Jurnal Manajemen dan Akuntansi 5, no. 2 (2025): 366–85. https://doi.org/10.56910/gemilang.v5i2.2089.

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This study examines the relationship between budget transparency and public participation in the implementation of Green Budgeting by the central government. The background of the research is based on the importance of fiscal transparency and public involvement in supporting budget policies oriented toward environmental sustainability. The objective of this study is to analyze the extent to which these two factors influence the effectiveness of Green Budgeting implementation. A quantitative approach was employed using a survey method involving 55 respondents from the general public, applying a

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Wahyuni, Efa Sri, Luhur Wicaksono, and Maria Ulfah. "Educational Financing Management in Improving the Quality of Education at MTS Walisongo Pontianak." Jurnal Ilmiah Mandala Education 10, no. 1 (2024): 314. http://dx.doi.org/10.58258/jime.v10i1.6654.

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Education financing is one of the central systems in education. This study aims to find out about financing to support the implementation of education. This research is a descriptive research with a qualitative approach. The results of the study show that the use of education financing is oriented towards the head of educational operational financing that supports improving the quality of education that is right on target by fulfilling the school financial management governance system that must be understood in the implementation of education financing, namely the concept of education budgetin

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20

Souza, Paula de, and Rogério João Lunkes. "Budgeting practices: a study on Brazilian hotel companies." Revista Brasileira de Pesquisa em Turismo 9, no. 3 (2015): 380–99. http://dx.doi.org/10.7784/rbtur.v9i3.851.

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This study aims to explore the budgeting practices in the hotel companies of Brazil’s main tourist centers. The justification is oriented by the number of foreign tourists received by the top ten Brazilian tourist destinations, which reaches 95% of the country. Another motivation is the lack of research on hotel companies in developing countries, and it should also be considered that Brazil will host the World Cup in 2014 and the Olympic Games in 2016, which requires a suitable hotel structure to receive a large number of athletes and tourists. Thus, in order to achieve the purpose of this stu

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21

Haq, Abdul. "PENGARUH PENGANGGARAN BERBASIS KINERJA TERHADAP KINERJA KARYAWAN DI BLUD RSUD PALABUHANRATU KABUPATEN SUKABUMI." Mimbar Administrasi Mandiri 18, no. 2 (2022): 87–112. http://dx.doi.org/10.37949/mimbar18221.

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Government financial management is one of the responsibilities of local governments or agencies in running the wheels of government. Nowadays, the process of preparing regional finances has shifted from the traditional budget concept to the new public management concept, which emphasizes performance rather than policies. Implementation of performance-based budgeting refers to the implementation of a budgeting system that is oriented towards organizational output in order to achieve performance goals and objectives. The performance budget approach focuses on organizational inputs, outputs, and

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Kara, Natalia, and Iryna Protsyk. "Development of budgeting mechanism of banks' financial activities in the conditions of international economic relations." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2022, no. 2 (2022): 231–43. http://dx.doi.org/10.23939/smeu2022.02.231.

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The article examines the budgeting mechanism of banks’ financial activities in the context of international economic relations. The essence of financial planning of banking activity, as well as its role in the bank management system, is substantiated. The method of bank budgeting was considered. Recommendations for the implementation of modern automated information and analytical budgeting systems in the bank, used in foreign practice, are proposed. The proposed procedure for the formation of the bank’s financial plan, which will make it possible to improve the budgeting of the bank’s financia

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MIEDVIEDKOVA, Nataliia, and Anna KARPYCH. "Practices for increasing the level of publicity and transparency of Ukrainian local budgets." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 5 (December 21, 2021): 65–72. http://dx.doi.org/10.33251/2707-8620-2021-5-65-72.

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Abstract. Publicity and transparency of local budgets promotes dialogue between local governments and citizens, which, in turn, increases citizens' trust in government. By ensuring these two principles of the budget system, it is possible to improve the quality of public services and increase the efficiency of budget process management. Ukraine is currently undergoing a number of reforms (including in the public finance system), which are demonstrating some positive results. Changes may be noted in increasing the level of publicity and transparency of local budgets in Ukraine. The purpose of t

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Hendrati, Ignatia Martha, and Putra Perdana. "Education Budget Through Central or Local Government Spending: Which Is More Effective in Improving the Quality of Human Life?" Journal of Accounting and Strategic Finance 4, no. 2 (2021): 242–55. http://dx.doi.org/10.33005/jasf.v4i2.227.

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Regional autonomy demands a division of authority between the Center and the regions, which in turn has an impact on budgeting policies. On the one hand, central government spending is oriented towards equity, but on the other hand, the regions understand very well their respective characteristics. The government's budget is always results-oriented, so this research can later be used as a benchmark in planning budgeting. In terms of spending on Education in Indonesia, the budget is channeled through central government spending and local government spending. This research is structured to see b

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ZHYBER, T. V., and L. O. LIGONENKO. "GREEN LOGISTICS AS AN OBJECT OF GREEN BUDGETING: THE EXAMPLE OF ELECTRIC VANS EXPLOIT INCENTIVISATION." REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, no. 7(23) (February 11, 2023): 90–98. http://dx.doi.org/10.15802/rtem2022/268530.

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Abstract. The article is devoted to the application of financial-managerial tools of green budgeting in public policy implementation to stimulate such climate oriented business activity as green logistics at the example of need to enlarge electric vans exploiting in Ukraine. The aim of this article is to propose the financial and managerial tool of green budgeting organization to stimulate startups of electric vehicles producing for the more environment friendly exploitation of the transport within green logistics implementation. Equations for the financial calculations of future compensation

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Addabbo, Tindara, Giovanna Badalassi, and Corinna Pusch. "The Connection Between Gender Budgeting and Academic Housekeeping in RPOs." International Conference on Gender Research 5, no. 1 (2022): pp1–10. http://dx.doi.org/10.34190/icgr.5.1.297.

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Gender Budgeting is a tool to apply the gender mainstreaming perspective to the accountability process in order to give evidence of the unequal distribution of public resources between women and men. Academic Housekeeping is any task “low-status, time-consuming, largely invisible, and that nevertheless needs to be done” (Kalm, 2019) in the academic daily business. It is a source of gender inequality since it is largely ascribed to women. Money and time are two sides of the same coin of Gender Inequality in Academia and therefore need to be identified and managed with an holistic approach that

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Perchuk, Oksana. "CITIZENS' BUDGET AS AN INSTRUMENT FOR INCREASING THE OPENNESS OF THE BUDGET SYSTEM." University Economic Bulletin 36/1 (April 17, 2018): 244–54. https://doi.org/10.5281/zenodo.1219798.

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The subject of the research. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. The subject of the research is the role and place of the «Citizens’ Budget» in the context of reforming the system of public finances. The purpose of the article is to justify the concept of «Citizens’ Budget» and study the possibilities and conditions for its introduction into the domestic sphere of public finances. The methodology of the work. It was used a set of scientific methods and approac

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Патлах, В. Ф. "METHODOLOGICAL PRINCIPLES OF PUBLIC MANAGEMENT IN THE FINANCIAL SPHERE OF UKRAINE." Таврійський науковий вісник. Серія: Економіка, no. 23 (April 30, 2025): 315–25. https://doi.org/10.32782/2708-0366/2025.23.38.

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The study analyzes the methodological foundations of public financial management in Ukraine, considering contemporary challenges such as economic instability, geopolitical risks, inflationary processes, and increasing defense expenditures. It explores the interrelation between crises, corruption risks, and political instability, which complicate effective planning and resource allocation, deepening budgetary imbalances. Theoretical approaches to budget planning are expanded, substantiating the importance of innovative models, particularly program-targeted and crisis-oriented ones, for shaping

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Faramarzi Nia, Zargham, Hamid Farhadi Rad, Yadollah Mehralizadeh, and Rahmatullah Gholipour Soteh. "Beyond performance-based budgeting policy in Iran’s public universities: Causes, outcomes, and strategies." Tuning Journal for Higher Education 10, no. 1 (2022): 155–87. http://dx.doi.org/10.18543/tjhe.2381.

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The main aim of the present study was to analyze the causes, outcomes, and strategies of performance-based budgeting in the Iranian higher education system. To this end, a qualitative approach based on the grounded theory was used. In order to collect reliable data, in-depth semi-structured interviews were conducted with two groups of experts who were selected by purposive sampling method based on the selection of desirable cases. After qualitative content analysis of the collected information via encoding, the detailed report preparation method and comparison with expert opinions were taken i

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Perchuk, Oksana. "Implementing the concept of "Budget for citizens" in the domestic practice of the budget process." University Economic Bulletin, no. 40 (March 1, 2019): 155–65. http://dx.doi.org/10.31470/2306-546x-2019-40-155-165.

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The subject of the research. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. The subject of the research is the role and place of the "Citizens’ Budget" in the context of reforming the system of public finances. The purpose of the article is to justify the concept of "Citizens’ Budget" and study the conditions and practices for its introduction into the domestic sphere of public finances. The methodology of the work. It was used a set of scientific methods and approaches in the work, including systematic, s

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Aulia, Rosa Putri, Muhamad Suhardi, Nonik Sulistiawati, Ji’sui Angrani, Indah Dwi Aprilian, and Muhammad Solihin. "STRATEGI PERENCANAAN DAN PENGANGGARAN PENDIDIKAN BERBASIS KINERJA: KAJIAN LITERATUR TENTANG EFEKTIVITAS DAN EFISIENSI PENGGUNAAN DANA PENDIDIKAN." MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan 5, no. 2 (2025): 497–507. https://doi.org/10.51878/manajerial.v5i2.6394.

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ABSTRACT This study aims to explore performance-based planning and budgeting strategies in education, as well as to review the effectiveness and efficiency of education funding. The main issue addressed is the need for a budgeting system that can promote accountability, transparency, and the achievement of optimal educational outcomes. The method used in this research is a literature study, by collecting data from various academic sources such as books, scientific journals, and articles discussing performance-based budgeting approaches in the education sector. The findings indicate that this a

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Torres, Lourdes, Vicente Pina, and Caridad Martí. "Factors explaining the Impact of Performance Measures in European Local Governments." Lex localis - Journal of Local Self-Government 13, no. 2 (2015): 229–48. http://dx.doi.org/10.4335/13.2.229-248(2015).

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This paper seeks to identify the drivers of the variations in the impact perceived by managers of the implementation of performance measures (PM) across European local governments. We argue that insights from the use of PM for managerial processes and human resources (HR) management features condition the perceived impact of PM systems. The data was collected through a questionnaire answered by local governments of 16 European countries. The results show that the higher the use of PM in performance-oriented budgeting processes, the higher the impact of PM on improvements in the quality of deci

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Charles, Vincent, Juan Diaz, and Juan Aparicio. "The performance of regional governments under the results-based budgeting framework: A two-stage sectoral analysis." RAIRO - Operations Research 56, no. 2 (2022): 501–28. http://dx.doi.org/10.1051/ro/2022012.

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The results-based budgeting (RBB) framework is a public management strategy in which economic resources are allocated to certain budget programs, oriented towards delivering specific products and results to the population. The present paper analyzes the regional governments’ efficiency in using their economic resources, under the RBB framework, with an application to the Peruvian context. To this end, we employ a data envelopment analysis (DEA) model with bootstrapping. In the first stage, different sectors of the regional governments are considered individually: education, security, health, s

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Srinivasan, Vaishnavi, Manimegalai Rajkumar, Srivatsan Santhanam, and Arjit Garg. "PlatFab: A Platform Engineering Approach to Improve Developer Productivity." Journal of Information Systems Engineering and Business Intelligence 11, no. 1 (2025): 79–90. https://doi.org/10.20473/jisebi.11.1.79-90.

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Background: Software developers are key players in IT/ITES business in order to drive software development by writing high-quality code quickly. Based on user needs, they must adapt evolving technologies and tools to produce efficient and successful software using Software Development Life Cycle (SDLC) principles. Platform Engineering comprises a set of activities to design, develop and maintain software code, making it a foundation for building software applications. Objective: This work focuses on reducing the time and effort needed to execute the above tasks that boosts software developer p

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Gladkova, L. A., and I. V. Gordeev. "The role of time management in the self-organisation of the individual within an effective self-marketing model." Vestnik Universiteta, no. 9 (October 29, 2022): 5–13. http://dx.doi.org/10.26425/1816-4277-2022-9-5-13.

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The study determines the role of time management in the self-organisation of a person oriented towards successful career development, identifies opportunities and ways of self-organisation within the effective self-marketing model. Two tests have been conducted among two hundred respondents of the following categories: non-working students, working students, freelancers, specialists, middle managers and top managers. The first testing allowed us to identify differences in the structure of timing during the day by categories of respondents. Based on the second test survey, six base effective ti

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Čjková, Andrea, and Ivana Butoracová Šindleryová. "Usability of Municipal Performance-based Budgets within Strategic Planning in Slovakia: Perception of Elected Local Representatives." NISPAcee Journal of Public Administration and Policy 15, no. 1 (2022): 17–37. http://dx.doi.org/10.2478/nispa-2022-0002.

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Abstract The article aims to present the concept of performance-based budgeting at the local government level with a focus on its importance for strategic management at the local government level. The original intention of introducing programme budgeting, which is clearly linked to performance management and results, was to improve strategic-oriented public management, in particular by focusing on objectives and using performance information as well as performance measures. Much more attention has recently been paid to the importance and use of performance information and performance measures.

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Osypenko, S., О. Zhelnovach, and S. Pysarevskyi. "APPLICATION OF THE RESULT-ORIENTED BUDGETING METHOD IN THE MANAGEMENT OF THE ACTIVITIES OF THE MILITARY UNIT." Scientific journal of the National Academy of National Guard "Honor and Law" 2, no. 85 (2023): 91–96. http://dx.doi.org/10.33405/2078-7480/2023/2/85/282622.

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In order to increase the effective use of budget funds allocated to the military unit, the possibility of using a modern result-oriented budgeting method in the management of its activities is being considered. Based on the study of the basic provisions of the method and the specifics of the activity of the military unit, the initial conditions of its application are formed and an activity management scheme corresponding to the content of the method is proposed. In accordance with the scheme, methodological recommendations are offered for its implementation in the following stages: quantitativ

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Bobrova, Anna Vladimirovna, and Abderraouf Abassi. "Instruments for adjusting Algeria's fiscal policy to market economy." Финансы и управление, no. 2 (February 2020): 31–44. http://dx.doi.org/10.25136/2409-7802.2020.2.30164.

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The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country&rsquo;s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regul

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Fachrurrozi, Nurwan Reza, Syifa Nurgaida Yutia, Yus Natali, Jose Januario dos Reis Costa, and Taufik Hidayat. "Strategic Evaluation and Economic Impact of Fibre Optic Infrastructure." Virtual Economics 7, no. 1 (2024): 47–65. http://dx.doi.org/10.34021/ve.2024.7.01(3).

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Metrolink, LDA as the largest telecommunications company in Timor-Leste, is continuously investing to grow its company and serve the growing needs of its customers with a profit-oriented vision. This research aims to find out the viability of the investment plan that will be implemented at Metrolink, LDA. The investment plan is the construction of a project in Silawan-Batu Gade-Liquica-Dili that is to expand the network. With a total investment of USD 3,000,000 coming from equity at an interest rate of 9% in 2023. Capital budgeting is a process in which a company analyses a project and decides

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Ticona-Carrizales, Lucio, Sara Copari Condori, Betty Campos Segales, Cristóbal Rufino Yapuchura Saico, Varanny Nelyda Ticona Campos, and Cynthia Milagros Apaza-Panca. "Analysis of the results-based budget and its effect on the quality of public expenditure of the national penitentiary institute, Peru." Journal of Infrastructure, Policy and Development 8, no. 12 (2024): 6923. http://dx.doi.org/10.24294/jipd.v8i12.6923.

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Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the proced

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Astanakulov, Olim. "National projects and government programmes: functional algorithm for evaluating and modelling using the Data Science methodology." Economic Annals-ХХI 183, no. 5-6 (2020): 51–59. http://dx.doi.org/10.21003/ea.v183-05.

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Programme and target planning procedures in Russia have a lot of shortcomings, related to the selection of priority goals, establishment of criteria for evaluating the effectiveness of target programmes, as well as achievement of goals, development of a system of performance indicators, and so on. In addition, the problem of the lack of a high-quality theoretical and legislative framework for the transition to budget expenditures planning in accordance with the principles of result-oriented budgeting remains urgent. The purpose of this paper is to develop a functional fuzzy computing algorithm

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Putri Apriliani, Sonny Fransisco Siboro, Nabila Putri Untawijaya, and Radiatul Adawiyah. "Analisis Sistem Penganggaran Berorientasi Kinerja di Pemerintahan Provinsi Jawa Barat dan DKI Jakarta." Jurnal Relasi Publik 2, no. 3 (2024): 55–73. https://doi.org/10.59581/jrp-widyakarya.v2i3.3362.

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This study set out to ascertain whether the provincial governments of West Java and DKI Jakarta will adopt a performance-oriented budgeting approach. A case study using a qualitative methodology is the research technique employed. This study makes use of secondary data that is comparative-analyzed from a variety of literary sources, including government publications, news articles, and journals. The results of this exploratory inquiry demonstrate that a full paradigm shift in the issue between legislative and executive policies that result in system change is still lacking in consistency and c

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Khakberdiev, Kakhramon. "БЮДЖЕТ ХАРАЖАТЛАРИ САМАРАДОРЛИГИНИ ТАЪМИНЛАШ БЎЙИЧА ХОРИЖИЙ ТАЖРИБА". "XXI asr: fan va taʼlim masalalari" ilmiy elektron jurnali, № 1 (5 травня 2025): 322–31. https://doi.org/10.5281/zenodo.15342526.

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Хорижий мамлакатларда давлат бюджети самарадорлигини таъминлашдаги тўпланган тажриба ўрганилган ва унинг асосида Ўзбекистонда давлат бюджети самарадорлигини таъминлашга қаратилган таклиф ва тавсиялар олинган.

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Tytykalo, V. S. "Conceptual Bases of the Formation of Organizational-Economic Mechanism of the Process-Oriented Management." Business Inform 10, no. 513 (2020): 361–69. http://dx.doi.org/10.32983/2222-4459-2020-10-361-369.

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The article examines the theoretical and instrumental bases of formation of the organizational-economic mechanism. The conceptual model of the process-oriented management of economic potential of enterprise is elaborated, which consists of aim, goals, methods, defining the relationships of subjects, functions and objects of management. The characteristics of these relationships are conditional upon the influence of the external and internal environment, taking into account the relevant hierarchy and management objectives. According to the results of the research, approaches to the formation of

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Hidayati, Tri. "PATEN DAN KOSMOPOLITANISME ISLAM: PROBLEMATIKA DI PERGURUAN TINGGI ISLAM." Nurani: Jurnal Kajian Syari'ah dan Masyarakat 19, no. 1 (2019): 127–46. http://dx.doi.org/10.19109/nurani.v19i1.3162.

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Patent law serves as an innovative research stimulant, provides exclusive legal protection for inventors and encourages the use of science and technology in order to support the transformation of the national growth into International competitive one. It is relevant to the cosmopolitan Islamic concept. However, data shows there is only one patent right (until 2018) of Islamic universities in Indonesia. This social legal studies used the statute and historical approach explores the obstacles in the development of patent-based research results at Islamic Universities in Central Kalimantan. Inter

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Borisov, Borislav. "PROGRAM ORIENTATION OF MUNICIPAL BUDGETS." SCIENCE International Journal 2, no. 2 (2023): 9–13. http://dx.doi.org/10.35120/sciencej020209b.

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The purpose of the article is to show the necessity of developing program-oriented municipal budgets. The view of different authors on the subject is presented, as well as good practices of other countries. The existing practice of developing strategic documents and budgets in Bulgarian municipalities is described. A sociological survey was made of the opinion of business organizations as partners of local authorities, regarding their participation in the budget process and in the development of strategic documents for the development of municipalities. The results show a rather skeptical atti

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Okechukwu Enyeribe Njoku, Okechukwu Enyeribe Njoku, Younghwan Lee, and Seonhye Jeong. "Traditional Banking Sector Involvement in the Face of Fin-Tech Innovation : Management Perspectives from Nigeria." Academic Society of Global Business Administration 22, no. 3 (2025): 1–22. https://doi.org/10.38115/asgba.2025.22.3.1.

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This study examines how traditional banks in Nigeria strategically respond to Fintech-induced disruption, with a focus on the role of managerial cognition and perceived threat severity. Grounded in entrepreneurial orientation theory and a modified framework of adaptive managerial behavior, the research investigates seven strategic response dimensions: Championing Disruptive Ventures (CDS), Continuity in Banking Processes (CBP), Unacceptable Marketing Practices (UMP), Human-Oriented Processes (HOP), Strategic Budget Systems (SBS), Approval and Benchmarking Practices (ABP), and Innovation-Based

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SAVITSKYI, Аndrii. "STRATEGIC PLANNING OF MACHINE-BUILDING ENTERPRISE MANAGEMENT SYSTEM ON THE BASIS OF activation OF FOREIGN ECONOMIC ACTIVITY." Herald of Khmelnytskyi National University. Economic sciences 318, no. 3 (2023): 156–62. http://dx.doi.org/10.31891/2307-5740-2023-318-3-24.

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The paper deals with the issue of strategic planning of management system of machine-building enterprise based on activation of its foreign economic activity (FEA) and export positions. Certain aspects of development of machine-building industry at the current stage of cyclical transformations of Ukraine’s economy under conditions of military state and enhanced integration into European Union have been presented. There were analyzed current tendencies of machine-building enterprises’ performance as one of the core fields of Ukraine’s economy. Using the example of separate business entity, the

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Cai, De Fa, Shuo Zhang, and Xiao Yu Guo. "Data Envelopment Analysis (DEA) in the Education Expenditure Performance Evaluation." Advanced Materials Research 860-863 (December 2013): 3021–24. http://dx.doi.org/10.4028/www.scientific.net/amr.860-863.3021.

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The investment of financial education funds in China is generally orientated for the scale and the growth speed, which ignores the efficiency and benefit of investment. It has caused some schools to expand blindly, ignoring the education quality and efficiency, and result in resource allocation is not reasonable, serious loss of waste. With the compulsory education is extensively spreaded, the higher education scale expands unceasingly and go into the popularization stage of development which results in the contradiction between supply and demand of funds more obvious. It is inevitable to refo

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KARPENKO, Y.A., I.I. MATIIENKO-ZUBENKO, and L.L. TUROVA. "Accounting and financial aspects of controlling in the system of effective management of innovation-oriented enterprises in the conditions of digitalization." Market Relations Development in Ukraine №3(250)2022 145 (June 21, 2022): 130–36. https://doi.org/10.5281/zenodo.6678284.

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Relevance of the research topic. The study of accounting and financial aspects of controlling in the system of effective management of innovation-oriented enterprises in the context of digitalization is due to the lack of a unified approach to testing this process. Formulation of the problem. Maintaining a systematic approach to the management of innovationoriented enterprise in the context of digitalization, helps to overcome problems that arise in the process of activity, and to identify the main cause-and-effect relationships of management decisions. This makes it possible to assess the imp

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