Results 21 to 30 of about 3,528 (49)

A Linear Programming Model With Robust Approach For Performance Base Budgeting (PBB) [PDF]

open access: yesمدیریت دولتی, 2011
Performance budgeting has been an important theme of public expenditure management for decades. In the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments.
Adel Azar   +3 more
doaj  

Budgeting as the basis of strategic planning in enterprises of small and medium-sized businesses in Ukraine

open access: yesВісник Житомирського державного технологічного університету: Серія: економіка, управління та адміністрування, 2019
The present-day competitive environment of functioning national enterprises of small and medium-sized businesses requires the implementation of effective methods of management of finances, one of which is budgeting. However, the introduction of budgeting
N.E. Dovbush , O.D. Hordei
doaj   +1 more source

E-Participatory Budgeting as an Innovative Approach

open access: yesMaliye Çalışmaları Dergisi
This study examines the development of participatory budgeting and its enhanced version, e-participatory budgeting, which incorporates digital tools. Participatory budgeting was first implemented in 1989 in the city of Porto Alegre, Brazil.
Yücel Demirkılıç   +1 more
doaj   +1 more source

An Investigation into the Level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities [PDF]

open access: yesحسابداری سلامت, 2012
Introduction:  The aim of this study was to investigate the degree of familiarity of chief financial officers with new budgeting methods in executing agencies of Fars province.
Gh. Mahdavi, M. Golmohammadi
doaj  

Revenue sources of educational hospitals affiliated to Iranian Medical Universities (2007)

open access: yesمجله دانشگاه علوم پزشکی گرگان, 2011
Background and Objective: In term of health and economic, Hospitals is the most important sector in the healthcare providers. Therefore it is necessary to use economic analysis to achieve optimum performance.
Aboulhallaje M (PhD)   +2 more
doaj  

The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study

open access: yesJABE (Journal of Accounting and Business Education), 2017
This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget.
Muhammad Avicinna Dipayana   +2 more
doaj   +1 more source

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

open access: yesВестник университета, 2016
Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting.
V. Hasanova, Z. Korzovatykh
doaj  

TRADITIONAL BUDGETING VERSUS BEYOND BUDGETING: A LITERATURE REVIEW [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2014
Budgets are an important part of the business environment since 1920 and are considered to be the key drivers and evaluators of managerial performance; and the key elements for planning and control.
CARDOS ILDIKO REKA   +3 more
doaj  

The CONCEPT and ESSENCE of BUDGETING IN MODERN CONDITIONS

open access: yesВестник университета, 2019
Presents arguments justifying the need of budgeting and the role of budgeting in management accounting. Dana is a contemporary approach to budgeting. The objects and subjects of budgeting.
V. Hasanova, Z. Korzovatykh
doaj  

Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggaran Dan Pengawasan Keuangan Daerah

open access: yesJournal of Accounting and Investment, 2016
This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu.
Isma Coryanata
doaj  

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