The Relationship Between Budgetary Evaluation, Organizational Decentralization and Firm’s Performance [PDF]
Certainly, the use of the achievement of budgetary objectives as a criterion for evaluating individual performance of managers (budgetary evaluation) is considered a controversial subject.
Azzouz Elhamma
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Conceptual Model of Budgetary Activity on Firms Performance: Malaysian SMEs Case Study
This study examines the relationship of management accounting budgetary activities impacting on firm’s performance. The purpose of this paper is to provide evidence on how budgetary goals influencing a firm’s performance outcomes, whether positively or ...
PDF Published Dec 1, 2014 Main Article Content Edward Wong Sek Khin +2 more
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EVALUATION OF DECENTRALIZATION INFLUENCE ON BUDGETARY REGULATION PROCESS
The purpose of the article is to study the theoretical foundations of decentralization, to analyze the indicators of the efficiency of cash management and to identify problems that have arisen as a result of the reform of intergovernmental fiscal relations.
Maria Ihnatyshyn, Lyudmyla Burdyukh
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Monitoring and Evaluation Budgetary Practices on Project Service Delivery
Successful execution of projects is critical to the development and strategic variations within an institution. However, there have been setbacks due to the deficiencies in monitoring and evaluation (M&E) practices. M&E is an important part of any project’s success story because they oversee project effectiveness, efficiency ...
Njeri. S. Ngacha, Julie McDonald
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Tax Expenditures in the Budgetary and Tax System: Definition and Evaluation
The pandemic crisis and war in the region have led states to identify new revenue mobilization measures to cope with rising public spending. An essential tool at their disposal is the optimization of tax expenditures, which must be achieved with minimal adverse effects on economic and social processes.
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PRECLINICAL AND CLINICAL ASPECTS OF THE DEVELOPMENT OF BIOMEDICAL CELL PRODUCTS
The article reviews literature data on development and clinical use of biomedical cell products (BCPs) — a new class of medicines which could be approved for distribution and use only after their specific activity and safety have been thoroughly examined
A. V. Tikhomirova +8 more
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A Critical Evaluation of the Budgetary Process for Public Expenditure in Pakistan [PDF]
Over the past decade budgetary policies have emphasised a firm restraint on the growth of total expenditure and a restructuring of the profile of both current and development expenditure to deal with a high fiscal deficit in Pakistan.
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Planning or Propaganda? An Evaluation of Germany's Medium-term Budgetary Planning [PDF]
In Germany, medium-term financial planning (Mifrifi) was introduced at the end of the sixties. This study scrutinizes the German federal governments experience of more than thirty years of financial planning. The paper begins by exploring the potential normative and political-economic driving forces behind fiscal projections.
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EVALUATION OF THE IMPACT OF INDIVIDUAL MACROECONOMIC FACTORS ON BUDGETARY INDICATORS [PDF]
В статті доведено, що визначення найбільш суттєвих макроекономічних факторів, які впливають на бюджетні показники є беззаперечною, оскільки протягом останнього часу саме забезпечення результативного формування та використання бюджетних коштів стало стратегічним напрямом в сфері державного управління фінансами.
N. Yu. Melnychuk +2 more
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Evaluation of the Budgetary Practice as a Financial Tool
In financial accounting, there are assorted tools and approaches to keep track of the business activities. These tools are required so that the overall planning and predictions can be done. Budgetary practice or simply the budget based planning makes use of the techniques so that the financial liabilities and the growth factors can be evaluated ...
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