Results 11 to 20 of about 183,776 (301)

Operational budgeting using fuzzy goal programming [PDF]

open access: yesManagement Science Letters, 2013
Having an efficient budget normally has different advantages such as measuring the performance of various organizations, setting appropriate targets and promoting managers based on their achievements.
Saeed Mohammadi   +2 more
doaj   +4 more sources

PENGEMBANGAN DAN PEMANFAATAN INFORMASI KINERJA UNTUK PENGANGGARAN DI INSTANSI PEMERINTAH D.I. YOGYAKARTA DITINJAU DARI DUKUNGAN INTERNAL DAN EKSTERNAL SERTA KAPABILITAS TEKNIS [PDF]

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2010
This research concerns technical factors and political factors as variables influencing the work performance measurement development as well as the utilization of performance information in budgeting, both directly and indirectly.
Pepie Diptyana, Hardo Basuki
doaj   +2 more sources

PERFORMANCE BUDGETING IN THE SOUTH-EAST EUROPE COUNTRIES: A COMPARATIVE STUDY ON PRESENT STATE AND FUTURE PERSPECTIVES

open access: yesEconomic Review, 2022
Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual ...
Meldina Kokorović Jukan   +1 more
doaj   +2 more sources

Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [PDF]

open access: yesحسابداری دولتی, 2020
The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run ...
Gholamreza Kordestani
doaj   +1 more source

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

Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [PDF]

open access: yesحسابداری دولتی, 2022
Subject and purpose of the article: Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems.
Javad pourghaffar   +3 more
doaj   +1 more source

From research to farm : ex ante evaluation of strategic deworming in pig finishing [PDF]

open access: yes, 2010
This paper upgrades generic and partial information from parasitological research for farm-specific decision support, using two methods from managerial sciences: partial budgeting and frontier analysis.
Goossens, L   +5 more
core   +2 more sources

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  

KAJIAN FENOMOLOGIS ANGGARAN BERBASIS KINERJA PADA RUMAH SAKIT BAPTIS BATU

open access: yesJurnal Ekonomi Modernisasi, 2016
This study aims to understand the performance based budgeting at the Hospital Private Sectors in batu. the subjects of this internship report consist of budgeting process included planning, performance measurement and evaluation, and reporting. besides,
Doni Wirshandono Yogivaria   +1 more
doaj   +1 more source

Recognition of the Impediments on Establishment of Performance Based Budgeting in the Tehran University [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2008
One of the recent reforms in countries budgeting system is movement to performance-based budgeting that focuses on governments' performance appraisal. But available evidences imply, this reform is slightly done.
محمد صادق ضیائی   +2 more
doaj  

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