Results 31 to 40 of about 199,601 (256)

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

Performance budgeting as the highest stage of the budget system development [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2016
For some time, quite a few countries have been facing a serious crisis of public finances. This crisis fundamentally determines their everyday lives; therefore, it comes as no surprise that the changes within the field of public budgeting are labelled as
Dimitrijević Marina
doaj   +1 more source

Faktor-faktor yang Berpengaruh terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) Berbasis Kinerja pada Pemerintah Kota Bitung Provinsi Sulawesi Utara [PDF]

open access: yes, 2016
Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between ...
Ilat, V. (Ventje)   +2 more
core  

Pengaruh Partisipasi Penyusunan Anggaran, Motivasi, Job Relevant Information, Kebijakan Penyusunan Anggaran dan Pelimpahan Wewenang terhadap Kinerja Manajerial Skpd Kabupaten Kepulauan Talaud [PDF]

open access: yes, 2016
This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary ...
Morasa, J. (Jenny)   +2 more
core  

Performance Budgeting in the Netherlands: Beyond Arithmetic [PDF]

open access: yes, 2006
Performance-based budgeting seems to be a promising tool for improving the management and accountability of public finances. However, its application causes many difficulties.
Nispen tot Pannerden, F.K.M. (Frans) van   +1 more
core   +1 more source

STRATEGIC PLANNING AS A NECESSARY PREREQUISITE TO SUCCESSFUL PROGRAM BUDGETING IN GEORGIA

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016
This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances?
D. Oboladze
doaj   +1 more source

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA (STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN GROBOGAN) [PDF]

open access: yes, 2015
Budgeting approach focuses on the efficiency of the performance of an activity. Budget is drawn very closely related to the public (community), so that the local government is required to manage its finances with the principle of measurement of ...
NAWASTRI, Sabtari, ROHMAN , Abdul
core   +1 more source

The Evaluation of Financial Performance of Medical Sciences Universities of the Country Based on the Accrual Accounting [PDF]

open access: yesحسابداری سلامت, 2012
Introduction: The purpose of this study is to evaluate the financial performance of universities of medical sciences in Iran based on the information obtained from accrual accounting.
N. Salman Mohajer, B. Najafi, A. Javani
doaj  

Performance Budgeting, Motivation, and Incentives [PDF]

open access: yes, 2007
As noted in Chapter 1, many contemporary forms of performance budgeting are part of the broader “managing-for-results” (MFR) approach to public sector reform. Like MFR in general, the primary focus of these forms of performance budgeting is upon motivating agencies to perform better, and in this sense they differ from, for example, classic forms of ...
Paul, Elisabeth, Robinson, Marc
openaire   +3 more sources

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA DIREKTORAT JENDERAL PERBENDAHARAAN [PDF]

open access: yes, 2014
The purpose of this research is to investigated the effect of budgeting participation or managerial performance in organization of public sector. This research also testing if organization commitment and innovation perception variables facilitate ...
HARYANTO , Haryanto   +1 more
core  

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