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Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages
Vestnik of Kazan State Agrarian University, 2014This article discusses the features of insurance as a financial category, concept, objectives, functions and stages of budgeting, as an element of management accounting system in the insurance companies with regard to their specific industries.
Yana Nikitina +5 more
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Two-stage Budgeting as an Economic Decision-making Process for Spanish Consumers
Managerial and Decision Economics, 1997Two-stage budgeting as an economic decision-making process for consumers is illustrated by its application to new data. After showing that the Spanish observed behaviour is consistent with utility maximization, we estimate, for each stage, the elasticities of a dynamic AIDS model, which allow us to explain the economic decisions of consumers.
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Participatory Budgeting and the Poor: Tracing Bias in a Multi-Staged Process in Solo, Indonesia
World Development, 2017Summary This paper examines a participatory budgeting process in the city of Surakarta (Solo), Indonesia. Using newly digitized records of the infrastructure spending results from three distinct phases of the process (proposal, prioritization, and implementation), I assess the degree to which the resulting geographical distribution of spending ...
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THE CONCEPT OF THE BUDGET PROCESS, ITS CHARACTERISTICS AND STAGES
JurisprudenceThe article systematically analyzes the concept of the “budget process,” its essence, features, and stages. It is emphasized that the budget process occupies a central place in the system of state financial management and plays an important role in the effective distribution of state resources and the satisfaction of the socio-economic needs of society.
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REALIZATION OF LAW MAKING STAGE OF THE BUDGET PROCESS: COMPARATIVE LAW EXPERIENCE
2020Робота присвячена порівняльно9правовому аналізу допарламентської і парламентської стадій бюджетного процесу в Україні та в країнах Західної Європи, досліджуються неузгодженості та недоліки відповідних стадій бюджетного процесу в Україні та засоби їх усунення.
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