Results 71 to 80 of about 199,601 (256)

ON THE ESSENCE AND EFFICIENCY OF PROGRAMME BUDGETING [PDF]

Eastern European Journal of Regional Studies, 2017
The program budgeting applies to cases where expenditure is classified in the budget by objectives (outcomes and outputs) rather than solely by economic categories (i.e., inputs such as salaries) and organizational category.
Andrei PETROIA
doaj  

Measuring achievements: Can cohesion policy programmes effectively monitor their performance?

Investigaciones Regionales - Journal of Regional Research
The paper investigates the ability of Cohesion Policy programmes to define accurate policy outputs and to reliably monitor their own performance through accurate indicators.
Francesco Molica, Anabela Santos , Andrea Conte   +2 more
doaj   +1 more source

Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Dan Akuntabilitas Publik Terhadap Kinerja Manajerial Skpd (Studi Pada Skpd Pemerintah Daerah Kabupaten Lima Puluh Kota) [PDF]

, 2016
This studyaimed to examine the effect of budgeting participation, the effect of budget goal and public accountability to managerial performance SKPD on goverment Lima Puluh Kota. This study uses a purposive sampling method with 96 respondents.
Arum, N. S. (Natya), Hanif, R. A. (Rheny), Setiawan, R. A. (Raja)   +2 more
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Tightening the Results/Funding Link in Performance Budgeting Systems [PDF]

Influential contemporary performance budgeting models have sought to tighten the link between results and budgets. This paper considers three approaches – budget-linked performance targets, budgeting based upon output or outcome costs, and budgetary ...
Marc Robinson
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Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education) [PDF]

حسابداری سلامت, 2014
Introduction: In governmental organizations, budgeting has an important role in optimal use of financial resources. Performance-Based Budgeting is a proper means for evaluating the performance of each organization, and implementing accrual accounting ...
J. Maleki, M. Nazaripour, P. Amini
doaj  

Budget Processes Spotlight: How States Use Performance Data [PDF]

, 2015
Recently, The National Association of State Budget Officers (NASBO) released the 2015 edition of "Budget Processes in the States", which provides a 50-state comparative analysis on a wide range of topics to demonstrate the diversity in state budgeting ...

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THE IMPACT BUDGETARY PARTICIPATION TOWARD MANAGERIALS PERFORMANCE AND JOB SATISFACTION : JOB RELEVANT INFORMATION (JRI) AND BUDGET GOAL COMMITMENT AS INTERVENING VARIABLE

Jurnal Analisis Bisnis Ekonomi, 2009
The current study uses job relevant information and budget goal commitment as intervening variable between relationship participative budgeting toward manager’s performance and job satisfaction.
Dwias Panghegar, Rosyati Rosyati
doaj  

Breaking the budget chains: Empowering Iraqi small- and medium-sized enterprises through Beyond Budgeting

South African Journal of Economic and Management Sciences
Background: Traditional budgeting has faced criticism, leading researchers to explore alternative management control methods such as Beyond Budgeting. Despite its potential benefits, Beyond Budgeting adoption remains limited.
Noora S. Alhalawi, Saida Dammak
doaj   +1 more source

Assisting Whole-Farm Decision-Making through Stochastic Budgeting [PDF]

Stochastic budgeting is used to simulate the business and financial risk and the performance over a six-year planning horizon on a Norwegian dairy farm. A major difficulty with stochastic whole-farm budgeting lies in identifying and measuring dependency ...
Lien, Gudbrand D.
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Pengaruh Budgeting Participation terhadap Managerial Performance pada Sektor Jasa di Surabaya [PDF]

, 2013
Pada era globalisasi seperti sekarang ini, industri jasa mengalami perkembangan dan Perubahan yang sangat dinamis. Hal ini menyebabkan persaingan antar Perusahaan yang bergerak dibidang jasa menjadi semakin kompetitif.
Halim, R. N. (Ria)
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