Results 261 to 270 of about 152,997 (319)
Strong Target Attack on Hypergraph Neural Networks via Label Poisoning and Structure Modification. [PDF]
Entropy (Basel)Huang J, Sun Q, Zhang N, Zheng M.
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Budgeting and Hierarchical Control
Journal of Accounting Research, 1997This paper develops a model of budgeting in hierarchical organizations. Each agent (manager) in the hierarchy receives a budget for a task. Based on his own information, the agent assigns tasks and budgets to his subordinates, who, in turn, do the same for their subordinates, and so forth.
Mookherjee, Dilip, Reichelstein, Stefan
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Administrative Science Quarterly, 1971
A budgetary control system is defined as a hierarchically linked combination of a goal-setting and a goal-achieving machine. The effects of four inputs to the goal-setting machine are discussed: (1) setting difficult as opposed to easy goals, (2) allowing the budgeted individual to participate in setting the goal, (3) providing financial reward for ...
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A budgetary control system is defined as a hierarchically linked combination of a goal-setting and a goal-achieving machine. The effects of four inputs to the goal-setting machine are discussed: (1) setting difficult as opposed to easy goals, (2) allowing the budgeted individual to participate in setting the goal, (3) providing financial reward for ...
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2013
In Unternehmen gibt es die unterschiedlichsten Arten von Budgets: Kostenbudgets, Ausgabenbudgets, flexible Budgets, starre Budgets etc. Alle müssen vor Ablauf überwacht und danach reflektiert werden. Für die Unternehmenssteuerung kommt demnach dem Budget-Controlling eine zentrale Bedeutung zu.
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In Unternehmen gibt es die unterschiedlichsten Arten von Budgets: Kostenbudgets, Ausgabenbudgets, flexible Budgets, starre Budgets etc. Alle müssen vor Ablauf überwacht und danach reflektiert werden. Für die Unternehmenssteuerung kommt demnach dem Budget-Controlling eine zentrale Bedeutung zu.
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Chemical & Engineering News Archive, 2011
THIS WEEK the first step will be taken toward controlling the federal deficit, something that has garnered widespread attention, including that of the science community. By Wednesday, Nov. 23, the Joint Select Committee on Deficit Reduction—the so-called supercommittee—is to have completed its work on a plan to trim at least $1.2 trillion over the next
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THIS WEEK the first step will be taken toward controlling the federal deficit, something that has garnered widespread attention, including that of the science community. By Wednesday, Nov. 23, the Joint Select Committee on Deficit Reduction—the so-called supercommittee—is to have completed its work on a plan to trim at least $1.2 trillion over the next
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Is The National Budget Controllable?
Public Budgeting & Finance, 1995Previous scholarly analyses of national spending have shown a penchant for incre‐mentalism in interpreting changes. They have also focused almost exclusively on annual national outlays or annual expenditures. This article argues that, in many cases, budget authority figures provide a better basis for analyzing the national budget.
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Budgeting and Budgetary Control
SSRN Electronic Journal, 2003Operational management needs to know the causes of off-standard performance in order to improve operations. The knowledge of variances (real result versus budget) will aid control, at least if and when these variances are understood well enough. The only criterion for the calculation of a variance is its usefulness.
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1984
Companies have always had a constant struggle with competitors. This struggle, however, has increased in the last decade as the competition has grown from that of principally U. S. based firms to include firms worldwide. This worldwide competition has not only increased the importance of price, but also that of product quality.
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Companies have always had a constant struggle with competitors. This struggle, however, has increased in the last decade as the competition has grown from that of principally U. S. based firms to include firms worldwide. This worldwide competition has not only increased the importance of price, but also that of product quality.
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Budgeting as a Control Mechanism
2011Budgets have always been essential for any effective internal control system. Governments, nonprofits, and many for-profit organizations place budgets among most significant policy documents. Historically, as industrialization fueled the expansion of economic structures and the growth of individual entities, executive management, whether bureaucratic ...
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