Dissertations / Theses: 'Budgeting as a management technology'

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Silvola, H. (Hanna). "Management accounting and control systems used by R&D intensive firms in different organizational life-cycle stages." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514283765.

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Abstract This dissertation investigates the use of management accounting and control systems in R&D intensive firms in different organizational life-cycle stages. The thesis consists of four essays focusing on two categories of management accounting and control systems: capital budgeting decisions and management control systems. First, we investigate the evaluation and financing of investment projects in R&D intensive firms. Second, we moreover investigate how R&D intensive firms themselves use management control systems and how investors control their investments in R&D intensive target firms. The survey method within a contingency framework is used in the first three essays while the last essay represents the case study method. However, the dissertation as a whole is based on two main contexts, i.e. the organizational life-cycle and the field of high technology. The results indicate that more sophisticated capital budgeting methods are used in large-sized R&D intensive firms while small-sized firms are not so likely to use these methods. The results indicate that firms understand the nature of R&D investment on the level of strategic management, because they have adopted strategic management tools in order to achieve better financial performance. We conclude that high R&D intensity plays an important role in management accounting, suggesting that large-sized high R&D intensity firms take note of special characteristics of R&D investments when taking strategic capital budgeting decisions. The comparison of the growth and revival stages extends the earlier life-cycle literature indicating that the information produced by management accounting and control systems is at least as important in the revival firm as it is during the first growth stage.

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Лазаренко, А. В. "Проектне адміністрування на ТОВ Неткрекер." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71893.

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У дипломній роботі проведено детальне дослідження такого поняття як «проектне адміністрування». Розглянуто темпи розвитку проектної діяльності в Україні та закордоном. Проаналізовані слабкі сторони відносно нового виду управління в країні та запропоновані варіанти їх вирішення на основі використання досвіду закордонних компаній. Досліджено методики ведення проектів, пов'язаних з інформаційними технологіями (ІТ). Наведені дані про два найпоширеніших методи – традиційний (каскадний) та еджайльний. Досліджено поняття проектного бюджетування, встановлено послідовний ряд дій при формуванні бюджету технічного проекту на майбутній рік. Запропоновано ряд рекомендацій щодо ефективного формування бюджету з урахуванням будь-яких непередбачених ризиків.
В дипломной работе проведено детальное исследование такого понятия как «проектное администрирование». Рассмотрены темпы развития проектной деятельности в Украине и за рубежом. Проанализированы слабые стороны относительно нового вида управления в стране и предложены варианты их решения на основе использования опыта зарубежных компаний. Исследованы методики ведения проектов, связанных с информационными технологиями (ІТ). Приведены данные о двух самых распространенных методах – традиционном (каскадном) и эджайльном. Исследовано понятие проектного бюджетирования, установлен последовательный ряд действий при формировании бюджета технического проекта на будущий год. Предложен ряд рекомендаций по эффективному формированию бюджета с учетом любых непредвиденных рисков.
A detailed study of such concepts as "project administration" was conducted in this diploma work. The rates of project activities development in Ukraine and abroad are considered. The weaknesses of a relatively new type of management are analyzed and options for their solution based on the experience of foreign companies are proposed. Methods of conducting projects related to information technology (IT) are investigated. The data about two most common methods – the traditional (cascade) and agile – is provided. The concept of project budgeting has been investigated, a sequential series of actions in the formation of a technical project budget for the next year have been established. A number of recommendations have been proposed for effective budget formation, taking into account any unforeseen risks.

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Connolly, Daniel J. "Understanding Information Technology Investment Decision-Making in the Context of Hotel Global Distribution Systems: a Multiple-Case Study." Diss., Virginia Tech, 1999. http://hdl.handle.net/10919/29814.

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This study investigates what three large, multinational hospitality companies do in practice when evaluating and making IT investment decisions. This study was launched in an attempt to 1) learn more about how multinational hospitality companies evaluate, prioritize, and select IT investments in the context of hotel GDS; 2) call attention to an important and costly topic in hopes of improving current practices; and 3) fill a noticeable literary void so that future researchers on IT and hotel GDS would have a foundation and starting point. The perennial question of any business is "How does an organization add value?" Value can be defined from many different perspectives and may result from tangible and intangible factors. Principal stakeholders include shareholders (investors), customers, and employees. Shareholders typically measure value in terms of economic return on their investment based upon some level of perceived risk. For customers, value is assessed in terms of a price-value relationship; that is, how much they received in terms of product and services for the price they paid. For employees, value is measured by salary and by the intrinsic rewards of the job. Yet, one of the most elusive questions with respect to information technology is "How can value be measured?" Hospitality executives are being pressured daily to invest more in information technology (IT) - especially in the area of hotel global distribution systems (GDS), which have become the cornerstone of a hotel firm's IT infrastructure and portfolio. There are a number of sweeping changes on the horizon impacting hotel GDSs and requiring the development of a well-crafted strategy for global distribution systems. These broad changes include bypass theories to remove airline GDSs and travel agents, the introduction of new and emerging player, and innovative approaches to pricing and promotion. Many of these developments offer promise to hoteliers, but they also threaten their control over their customer relationships and their inventory and add to the complexity and cost of distribution. Selecting the appropriate distribution channels is paramount to success and important if hotel firms are to grow top-line revenue and control overhead; yet the number of choices facing hotel executives is overwhelming. They are also at a loss for measuring value derived from IT. One of the greatest issues plaguing the advancement of technology in the hospitality industry is the difficulty in calculating return on investment. Until recently, most technology investment decisions have been considered using a support or utility mentality that stems from a manufacturing paradigm. Under such thinking, business cases could be built around an application or technology's ability to reduce costs or create labor savings. However, management's attitudes towards technology have been shifting in recent years. The more technologically savvy hospitality companies are looking to IT to build strategic and competitive advantages. These types of investments yield results over time, and seldom in the short-run. This is problematic among owners and investors who demand more immediate results. Moreover, it is difficult to quantify and calculate the tangible benefits of technology when it is used for strategic purposes. Today's financial models are inadequate for estimating the financial benefits for most of the technology projects under consideration today. While the hospitality industry has disciplined models and sufficient history to determine the financial gains or success of opening a new property in a given city, it lacks the same rigorous models and historical data for technology, especially since each technology project is unique. Although this problem is not specific to the hospitality industry, it is particularly problematic since the industry tends to be technologically conservative and unwilling to adopt new technology applications based on the promises of its long-term merits if it cannot quantify the results and calculate a defined payback period. When uncertainty surrounds the investment, when the timing of the cash flows is unpredictable, and when the investment is perceived as risky, owners and investors will most likely channel their investment capital to projects with more certain returns and minimal risk. Thus, under this thinking, technology will always take a back seat to other organizational priorities and initiatives. Efforts must be made to change this thinking and to develop financial models that can accurately predict and capture the financial benefits derived from technology. Given the present predicament and difficulties surrounding the current tools, techniques, and measures, executives are faced with an important choice. They can 1) continue to use the present methods despite their shortcomings, 2) dispense with ROI, cost-benefit, and discounted cash flow analyses altogether for IT projects, or 3) develop new methods, tools, and measures that can accommodate the complexities of IT and quantify the intangibles. This study is a call to action in favor of the latter because the measures determine not only which projects will be accepted but also how their success will be evaluated. Having a rigid evaluation process forces executives to identify a project's potential contribution and align the project's objectives with the firm's strategic goals and objectives. Using the co-alignment principle as its theoretical underpinning, this study employs a multiple-case design to investigate the resource allocation processes used with respect to information technology and global distribution systems. It looks at how three leading, multinational hospitality firms address IT project/investment evaluation and decision-making, the measures they use, and the frustrations they encounter. These frustrations include problems that arise from a hotel firm's fragmented ownership as well as from hotel executives' inability to measure the results of IT through definitive cause-and-effect relationships. The results of the study provide affirmation of the co-alignment principle and document linkages and co-alignment between strategy and IT. Clearly, decisions involving IT and hotel GDSs require multivariate measures, multidimensional perspectives, and multidisciplinary involvement. However, research from the marketing discipline is noticeably absent in this area. This study concludes that because IT plays an important enabling role for marketing initiatives and is redefining the supply chain of a hotel firm, marketing researchers can no longer stand on the sidelines. This study also identifies three important constructs, or classes of variables (context, process, and project), the variables comprising each, and their influences on the evaluation and decision-making processes. These findings add to the understanding of IT evaluation, measurement, and decision-making in the context of hotel GDS. This study clarifies the intangible aspects in hopes that useful measures can be developed in subsequent research to quantify and evaluate these costs and benefits. Finally, this study provides a series of prescriptions or recommendations gleaned from the three companies that were the focus of this study in hopes that they will lead to the development of best practices in the hospitality industry.
Ph. D.

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Queirós, Marinha da Conceição Cruz. "Beyond Budgeting versus Orçamentos." Dissertação, Faculdade de Economia da Universidade do Porto, 2009. http://hdl.handle.net/10216/45623.

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Queirós, Marinha da Conceição Cruz. "Beyond Budgeting versus Orçamentos." Master's thesis, Faculdade de Economia da Universidade do Porto, 2009. http://hdl.handle.net/10216/45623.

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Fomina, Olena Volodymirivna, and Natalia Nikolaevna Yanchuk. "Budgeting in the management of trading companies." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53945.

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1. Tluchkevych, N. V., Nuzhna, O. A. (2019), “Budgeting in management accounting system”, Economic forum, vol. 2, pp. 222–228. 2. Nataliia Rudyk. (2018), “Development of Alternative Areas of Budgeting as a Way of Marketing Management”, Economic journal of Lesya Ukrainka Volyn National University, vol. 1, pp. 69–74. 3. Papizh, Yu. S. (2018), “Role of budgeting in enterprise management system”, Ekonomichnyi visnyk, vol. 2, pp. 95–99.
The essence of budgeting is defined. Budgeting is considered as an element of effective enterprise management. Alternative budgeting methods are identified.
Визначено сутність бюджетування. Розглянуто бюджетування як елемент ефективного управління підприємством. Виділено альтернативні методи бюджетування.

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Koliesnichenko, Anastasiia. "Relation issue between budgeting and management accounting." Thesis, Baltija Publishing, Latvia, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43199.

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Budgeting and management accounting processes are part of one whole mechanism aimed at realization of internal business processes in the enterprise with the purpose of achievement of the set goals of functioning and fulfillment of its mission. Effective management of the market subject in modern development conditions is heavily dependent on the quality and speed of use of these components.

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Peeva, Margarita Naumova. "Business Projects and Capital Budgeting." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75430.

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This thesis describes in depth what the steps for a successful business project are: from an idea to its implementation. Every business project may be regarded as an investment. I followed the institutions involved and then the instruments needed, but the next logical step in order to complete the picture would be the human factor. Because all the knowledge base on how to support the mission (idea and its goal), how to manage the project, and what kind of players to involve in the end is executed by people. Humans are incapable of predicting the future, but are perfect in adapting to new realities. Similarly, no capital budget can be perfectly coinciding with expected performance. No matter how many times the facts are checked the perfect balance is lost with time. My goal with this topic was to show that in order to bring business value and competitive advantage, good knowledge of the processes and methods is paramount. Careful planning and execution can bring in synchrony idea, raising capital, risk management, capital budgeting and execution close enough, so that in the end a business project may be titled successful.

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Shmarovoz. "BUDGETING AS AN INSTRUMENT FOR MANAGEMENT OF ENTERPRISE EXPENDITURE." Thesis, Київ 2018, 2018. http://er.nau.edu.ua/handle/NAU/33903.

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Zmiri, Ofer. "Non profit organizations and strategic management : the National Budgeting Conference." Thesis, McGill University, 1993. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=69528.

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This study investigates the phenomenon of a communal Jewish organization, the National Budgeting Conference (NBC). In essence, the NBC is in charge of allocating money to national organizations through contributions collected from each local community. This unique arrangement doesn't exist in other Jewish communities around the globe; the common procedure is that every local federation allocates money for the local needs.
The objective of this dissertation is to follow the activities of the NBC from a strategic management point of view. So far, almost the entire body of literature on Jewish organizations stem from a political science and an ethnicity point of view. My assumption is that by conducting the study from a management perspective, I have been able to research topics that usually do not receive a lot of attention in literature about Jewish organizations; some of these topics include whether and to what extent environmental elements in the community, as well as power relations, influence the decision-making process. I also focused on the NBC's structure, outcomes, and chances of survival. I concluded that the NBC operates within a very fluid and unstable environment, and as a result, it will have to monitor its interests carefully and adapt in a slow, incremental fashion if it wishes to increase its chances of survival.

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Renfors, Hampus, and Martin Odh. "Examining Traditional, Better & Beyond Budgeting In a Dynamic Era : A Case Study of Länsförsäkringar." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39528.

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Within the research field of management controlling systems, a contrasting debate has evolved about budgeting. The market environment has become more dynamic where traditional budgeting, better budgeting and beyond budgeting have received significant observation to establish what alternative that is mostly suitable for the current market situation. With rapid changes in the market environment, a traditional budget can quickly become obsolete. To help ground research in practice, we examine how the budgeting process is characterized from a short-term operational and long-term strategic perspective in modern organizations. Furthermore, we shed light on what functions the budget and/or its other management controlling system(s) fulfills. As researchers and practitioners claim that traditional budgets are among others static, inflexible and time-consuming, we investigate to what extent these corresponds to the views of the CFOs and Bank Directors interviewed for this study. To fulfill our purpose, we conducted a multiple-case study. The data is obtained through a qualitative strategy with elements of a quantitative. Our empirical data is primarily collected through interviews. We complemented with a questionnaire where the interviewees provide their standpoints on the criticism against traditional budgeting. The analysis is carried out with a qualitative approach. The result from this thesis illuminates that traditional, better and beyond budgeting is present in the studied organizations. Nevertheless, the study concludes that the positive aspects of a traditional budget outweighs its downsides despite criticism and market environmental factors.

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Briggman, Chandra A. (Chandra Alisa). "Corporate budgeting In practice : driving strategic focus and performance." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90215.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2014.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 74-76).
This paper identifies insights and methods used in practice to address two weaknesses in the traditional corporate budgeting process. One point of failure is the weak linkage between organizational strategy and budgeting - resulting in the proliferation of activities that do not support strategic priorities. The second point of failure is a strong linkage between budgeting and performance evaluation and incentives that leads to behavioral dysfunctions among employees. Together, these challenges create significant barriers to successful strategy execution in organizations. This paper defines the intended role of budgeting, details the challenges that resulted from the two points of failure, and offers a sample of thought-provoking approaches to support practitioners' use of corporate budgeting to help execute organizational strategies more effectively.
by Chandra A. Briggman.
M.B.A.

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Correia, Renato Aleixo Henriques. "The design and use of annual budgets to cope with uncertainty." Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9551.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
For centuries, annual budgets have played a central key role in most organizations serving the main purposes of planning and control. Yet, more recently the budgeting practice has been subject to severe criticisms, among which stands its ineffectiveness to deal with uncertainty. In order to avoid some of the major problems associated with the preparation and usage of budgets, two alternative approaches have been proposed: Better Budgeting and Beyond Budgeting. This study aims to understand which factors companies perceive as uncertainty, and how budgets, either in their traditional form or through new approaches, might be able to help companies deal with them. To do so, two companies with different dimensions, operating in different business sectors and thus subject to different economic contexts were analyzed. Evidence collected seems to indicate that companies are indeed taking a new approach to budgeting, either simplifying it or complementing it with other techniques. The Balanced Scorecard, due to its capacity to link the short with the long-term strategy as well as to link different perspectives of the companies, comes up as one of the most useful techniques to complement budgets to face uncertainty.

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Sridhar, Shrihari Mantrala Murali K. "Optimal marketing budgeting and benchmarking of platform firms." Diss., Columbia, Mo. : University of Missouri--Columbia, 2009. http://hdl.handle.net/10355/6187.

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Title from PDF of title page (University of Missouri--Columbia, viewed on Feb 16, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. Murali K. Mantrala. Vita. Includes bibliographical references.

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Wilson, W. Andrew. "Budgeting Behaviors of Traditional-Aged Upper-Division College Students." Thesis, Virginia Tech, 1998. http://hdl.handle.net/10919/36574.

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The purpose of this study was to examine the budgeting behaviors of traditional-aged upper-division college students (juniors and seniors). Budgeting behaviors were operationally defined as students' spending and financial planning behaviors. These behaviors were studied by tracking participant expenditures and income of three weeks and administering electronic survey questions. The study was conducted at a large, public, research university, and was designed to answer the following research questions:

1. How do traditional-aged upper-division students spend their money?

2. What are the budgeting behaviors of traditional-aged upper-division students?

3. Are there differences in budgeting behaviors between traditional-aged upper-division students who live off campus and those who live on campus?

4. Are there gender differences between budgeting behaviors of traditional-aged upper-division students?

A sample of 32 college juniors and seniors who had moved directly from high school to college participated in the study. Participants tracked their expenses and income of a three-week period using computerized spreadsheets. These data were analyzed to determine participants' spending behaviors and to examine differences by gender and place of residence. Participants also responded to five electronic survey questions that investigated their budgeting behaviors. Responses from these questions were analyzed to identify themes about the budgeting behaviors of college juniors and seniors.

The results of this study provided some interesting information about college students' budgeting behaviors. Several conclusions were drawn. First, students failed to budget effectively because they spent more than they earned. Across all groups, students' expenditures totaled more than their income. Second, students' comments regarding their budgeting behaviors were found to reflect either good or poor ratings. This suggests that while some students seem to have well-developed financial management skills, others do not. Third, off-campus students differ from on-campus students because they have more budgeting experience. Off-campus students seemed to have developed these budgeting skills by paying monthly bills associated with off-campus living. Finally, female students spent money on clothes and beauty items, relied on gifts as sources of income, and seemed more anxious about budgeting than male students. These kinds of behaviors may reinforce certain stereotypical beliefs about men and women.
Master of Arts

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De, Castilho Lazaro Mariana. "Opportunities for improving corporate budgeting and the financial forecasting process." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111475.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2017.
Cataloged from PDF version of thesis.
Includes bibliographical references (page 32).
This thesis focuses on how the financial planning and budgeting department of a corporation can improve its annual budget and financial forecasting processes. A series of interview were conducted to better assess the main issues and how they can be improved.
by Mariana De Castilho Lazaro.
M.B.A.

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Morris, David K. "Financial management information systems : the use of electronic spreadsheets in budgeting/." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA302581.

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Bava, Dennis John. "Responsibility center management: A financial paradigm and alternative to centralized budgeting." Scholarly Commons, 2001. https://scholarlycommons.pacific.edu/uop_etds/2559.

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Purpose . The purposes of this study were to (a) examine and describe the purpose and characteristics of responsibility center management (RCM) systems at two institutions of higher education, (b) describe the RCM system used at each institution at the school level of the organization, (c) examine and analyze the implementation of RCM at each institution, (d) identify the advantages and disadvantages of RCM systems at each institution, (e) examine and describe the impact of the RCM system on various constituencies affected by implementation of the process at each institution, and (f) provide data which may assist institutions of higher education in determining whether or not to institute a RCM model to assist administrators in the budgeting process. Procedure . The researcher conducted 12 interviews. Respondents included one provost, one chief financial officer (CFO) and one dean from each institution, and six faculty (three from each institution) who had knowledge of, in varying degrees, and/or responsibility for the school-level implementation of RCM systems. These individuals provided information regarding their perceptions of their respective RCM systems and related activities associated with the implementation process at each institution. Twelve content analyses were developed; two provost content analyses, two CFO content analyses, two dean content analyses, and six faculty content analyses. Two case studies were developed from the content analyses: one case study between the faculty and the administration at each institution. In addition, the researcher developed a cross-case summary from the case studies. Conclusions . The administrators in this study felt that RCM systems were implemented at each institution whereas; the faculty reported that this was not the case. Other significant findings included: (a) all the respondents indicated that each person or office might assume different roles depending on the stage of the RCM process however, good budget planning and performance was facilitated by stable environments; (b) ten out of the twelve respondents reported they could be responsible for their programs and accountable for fiscal integrity if they acted upon accurate and timely information; (c) four out of the six faculty pointed out that RCM implementation was more difficult at smaller institutions primarily, in increasing efficiency and reallocation of resources; (d) two administrators and six faculty raised concerns that information usually flowed downward in the authority hierarchy; (e) two administrators and six faculty indicated that tension resulted from the academic centers wanting more decentralization than the administration; (f) four out of the six faculty reported RCM implementation had occurred on paper only, without sufficient faculty input, and with insufficient information regarding the system's implications; and (g) all the respondents further indicated that they reserved judgment on the implementation of RCM systems until decentralization and autonomy for the academic centers is embedded in the institutional culture.

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Bitwayiki, Constantine. "Exploring Information Technology Return on Investment Reports for Planning, Budgeting, and Implementation." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6821.

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The failure rate of new government information technology (IT) projects in developing countries is high, with 35% classified as total failures and approximately 50% as partial failures. The population for this study was 10 senior managers of a public sector organization in Uganda selected because of high IT project successes achieved through leveraging IT return on investment (ROI) reports. The purpose of this qualitative single-case study was to explore the strategies Ugandan senior public sector officials used to leverage IT ROI reports during planning, budgeting, and implementation of IT projects to reduce failure rates. The conceptual frameworks were the strategic IT alignment model and framework for success. Qualitative data were collected through face-to-face interviews and review of the organization performance reports. Member checking of interview and document review data were used to strengthen credibility of the findings. The following themes emerged: involve senior managers in IT ROI reporting; use previous IT performance reports during planning, budgeting, and implementation; empower project teams to undertake IT ROI performance assessment; ensure completeness of the IT ROI reports; ensure comprehensive monitoring and evaluation indicators for IT projects; ensure availability of periodic IT ROI reports; and implement a change management program. The findings may contribute to social change by providing key strategies senior public sector officials might leverage during planning, budgeting, and implementation of IT projects to reduce failures, lead to increased citizen access to e-government services, and promote transparent government.

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Hudson, Phil. "Understanding why 'Beyond Budgeting' has not been widely adopted." Thesis, Kingston University, 2012. http://eprints.kingston.ac.uk/24029/.

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This research aims to understand why Beyond Budgeting, a management accounting innovation, has not been widely adopted. The traditional budgeting process has been the dominant control mechanism for managing businesses for over 100 years. It has been much criticised over the years and the shortcomings have been extensively documented. There have been attempts to develop and improve the budgeting process or elements of it, with Beyond Budgeting being the most recent heavyweight solution put forward. Beyond Budgeting was announced as a CAM-I project in 1997 and presented at the end of the project as a general management model by Hope & Fraser in 2003. The proponents of Beyond Budgeting report significant benefits from implementing it but despite the criticisms of the traditional budget the adoption level of Beyond Budgeting has been low. During the literature review, theories relevant to the adoption of new management accounting innovations were identified and research questions were derived. The multiphase empirical research took a two phase approach. In the first phase, management accountants worldwide, accessed through the Chartered Institute of Management Accountants (CIMA), were surveyed using a web-based questionnaire which culminated in 185 replies. In the second phase, following the analysis of the questionnaires, semi structured interviews were conducted with 50 respondents who had signalled their willingness to participate. The interviews gave further depth to the research expanding into areas not covered by the survey. From the empirical research it was concluded that although adoption of the concept of Beyond Budgeting as a whole has been low, the constituent parts of Beyond Budgeting are being adopted more widely than previously believed, but often not using the term Beyond Budgeting and also by managers who have not heard of the term. Abandoning the traditional budget, a cornerstone to moving to the concept as a whole, has turned out to be one of the biggest hurdles to its wider dissemination. Regulatory and other stakeholder pressure obliges organisations to compile annual budgets added to which accountants and non-finance managers are comfortable with budgeting and understand it. This has led to certain Beyond Budgeting techniques being introduced while retaining the traditional budget. Practical recommendations to professional bodies for more effective dissemination of innovations in future and a summary of pitfalls hindering the implementation of management accounting innovations make up the contribution to practice. The research contributes to theory by adding to the body of literature on the adoption of Beyond Budgeting, comparing the results with the findings of prior research, underlining the continuing relevance of existing theories by using their explanatory power to underpin the findings, documenting additional insights not found in the literature and by proposing a theoretical framework to document factors preventing the adoption of management accounting innovations.

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Jablonska, Sylvia, and Alaa Mohammed. "Budget- och budgetlös styrning i svenska småföretag." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-28370.

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Nguon, Jenny, and Jenny Barck-holst. "Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-37734.

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På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år. Den här studien fokuserar på att fastställa vilka styrmedel som används i företaget istället för budget till planering, samordning, kommunikation, prestationsmätning, belöningar, samt motivation, vilket är aktiviteter som budgeten anses täcka.
Background and problem: Lately a critical discussion about the use of budget as a controltool has increased. A budget is considered to be time and resource consuming and not providing adequate information. The outcome regarding this is that there are companies that have abandoned the budget as a control tool. Research finds that companies in which are not using budget as a control tool faces problems with planning, coordinating and controlling activities because of the absence of a framework. Ahlsell AB is a company that abandoned the budget as a control tool 17 years ago. This study focuses on establishing which control tools that are used instead of the budget to plan, coordinate, communicate, measure performance, reward and motivate, which are activities that the budgets deems to cover.Purpose: This study aims to establish how Ahlsell works with planning, coordination, communication, performance measurement, rewarding and motivation without budget at different levels within the organization.Method: A deductive case study on Ahlsell has been used for this thesis. The empirical data was conducted as the primarily source through semi structured interviews but also through secondary data such as internal education material and other published company information.Conclusion: To control the business the organization needs to be decentralized and consist of a relatively large number of small profit centers. “Relative performance” is another assumption, which aims to compare the business to performances of previous year, other units and competitors in order to continuously improve the outcome. By using only one IT-system available for everyone within the company, benchmarking and target figures for KPI, Ahlsellenables to control the company without a budget.

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Daing, N. I. "Managerial responses to risk in capital budgeting under asymmetries of information." Thesis, University of Dundee, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.259949.

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Dastgir, Mohsen. "Real options and capital budgeting : an empirical study of UK firms." Thesis, University of Essex, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243398.

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Gimenez, Levi. "Uma análise comparativa das propostas Beyond Budgeting e gestão econômica." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/1758.

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Made available in DSpace on 2016-04-25T18:40:43Z (GMT). No. of bitstreams: 1 Levi Gimenez.pdf: 1476007 bytes, checksum: 91957cc12e7c08f5e86fa8595f4697d8 (MD5) Previous issue date: 2009-11-05
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
Organizations, and the decision process in particular, are affected by the new economy dynamics, making managers, academics and investors search for new management models. From the inconformity of the existing management models appeared the Economic Management and Beyond Budgeting, the first, aiming organizational efficacy throughout the economic result, using the modern budget and the latter, through a flexible management denominated radical decentralization (empowerment), without budgets, having decisions taken by front line managers and elaborating a Rolling Forecast for economic planning. The problematic of this article was to accomplish a comparison between both, having the target to establish their main differences, and to validate the research it was applied Content Analysis technique, categorizing important expressions like management process, aiming the understanding of the proposal of the models facing the challenges of reaching organizational result and efficacy. Managerial tools, to visualize the tools available to managers, enabling them accomplish their mission. Information systems and decentralization complement the categories. The association of the key-words to the categories made clear the preoccupation of the Economic Management in relation to the management process, once 55.4% of the key-words are included in this category, against 26.3% from Beyond Budgeting. The power of Beyond Budgeting resides in managerial tools from where emerges 63.5% against 38.4%. The information systems with 6.3% are more important to the Economic Management, whereas decentralization with 8.6% is superior in Beyond Budgeting. It was denoted that both make use of budget, although under different denominations and under the auspices of this technique Economic Management was presented as a deductive, normative and descriptive model, seeking to support managers in their decision process through a strong concept basis, and Beyond Budgeting, inductive, originated from an empiric basis, from a research in organizations, establish a set of leadership principles and adaptive management and consider them as universal
As empresas, e o processo decisório em particular, são afetados pela nova dinâmica da economia, levando gestores, acadêmicos e investidores a buscarem novos modelos de gestão. Da inconformidade com os modelos de gestão existentes surgiram a Gestão Econômica e o Beyond Budgeting, o primeiro objetivando atingir a eficácia organizacional através do resultado econômico, usando o orçamento moderno e o segundo, através de uma gestão flexível, denominada de descentralização radical (empowerment), sem orçamentos, com as decisões tomadas pelos gerentes de linha de frente e elaborando o Rolling Forecast para planejamento financeiro. A problemática deste trabalho foi realizar uma comparação entre ambos, com o objetivo de estabelecer suas principais diferenças, e para validar a pesquisa aplicou-se a técnica de Análise de Conteúdo, categorizando expressões importantes como processo de gestão, para entender a proposta dos modelos frente aos desafios de atingir o resultado e eficácia empresarial. Instrumentos de gestão, para visualizar as ferramentas disponibilizadas aos gestores para que estes cumpram sua missão. Sistemas de informação e descentralização complementam as categorias. A associação das palavras-chaves às categorias evidenciou a preocupação da Gestão Econômica com o processo de gestão, uma vez que 55,4% das palavras-chaves incluem-se nesta categoria, contra 26,3% do Beyond Budgeting. A força do Beyond Budgeting reside nos instrumentos de gestão de onde emerge 63,5% contra 38,4%. Os sistemas de informação com 6,3% são mais importante para a Gestão Econômica, enquanto descentralização com 8,6% é superior para o Beyond Budgeting. Denotou também que ambos utilizam o orçamento, embora com denominações diferentes e sob o auspício da Análise de Contúedo a Gestão Econômica apresentou-se como um modelo dedutivo, normativo e descritivo, buscando apoiar os gestores em seu processo decisório através de forte embasamento conceitual e o Beyond Budgeting, indutivo partindo de uma base empírica a partir de uma pesquisa em empresas, estabelece um conjunto de princípios de liderança e gestão adaptativa e considera-os universais

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Bait-Elmal, Ahmed. "The role of management control systems in Libyan organisations : a Libyan development policy case study with special reference to the industrial sector." Thesis, Manchester Metropolitan University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.300353.

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Campher, Cedric Abraham. "Exploring real options in the capital budgeting of investments within physical asset management." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71935.

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Thesis (MScEng)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: This study explores the implementation of an integrated capital budgeting visual mapping framework comprised of both Discounted Cash Flow (DCF) and Real Options Analysis (ROA) techniques. Physical asset investment decisions are based largely on rigid discounted cash flow tools which provide untimely and incomplete decisional criteria. While literature outlines the wide spread use of traditional DCF techniques, it very openly reveals large limitations, including its static inflexibility and slow to evolve framework. ROA is a more recent valuation tool based on stock option theory. It brings into account added value found in the flexibility of managerial decision making and uncertain conditions. This study implements a combined DCF and ROA capital budgeting tool within a Physical Asset Management (PAM) environment. The validity of the framework is realised through an industry relevant case study presented by a South African mining company.
AFRIKAANSE OPSOMMING: Hierdie tesis ondersoek die toepassing van ’n geïntegreerde visuele kapitaalbegrotingafbeeldingsraamwerk wat uit verdiskonteerde kontantvloei en reële opsie–analise bestaan. Fisiese batebeleggingsbesluite is dikwels gebaseer op rigiede kapitaalbegrotingstegnieke wat onvolledige besluitnemingsmaatstawwe aanbied. Terwyl literatuur die wydverspreide uiteensetting van verdiskonteerde kontantvloei openbaar, is daar nog steeds baie beperkings, soos die onbuigsaamheid en die stadige ontwikkelingstempo van verdiskonteerde kontantvloei– analise. Reële opsie–analise is ’n meer onlangse waardasiemetode wat op aandelemarkfinansies gebaseer is. Reële opsies word addisionele waarde bygevoeg deur die onsekerheid en buigsaamheid van fisiese batebeleggings. Hierde tesis implimenteer ’n gekombineerde verdiskonteerde kontantvloei en reële–opsie kapitaalbegrotingmetode binne ’n fisiese batebestuur omgewing. Die geldigheid van die gekombineerde metode is getoets met behulp van ’n gevallstudie beskikbaar gestel deur ’n Suid Afrikaanse myn.

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Mdlazi, David Thembalikayise Francis. "An appropriate financial management and budgeting system to support transition in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51590.

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Thesis (MAdmin)--Stellenbosch University, 2000.
ENGLISH ABSTRACT: The study is devoted to the determination of an appropriate financial management and budgeting system to support a transforming South Africa. Given the challenges and opportunities presented by the new political dispensation, both locally and abroad, the evolution of financial management and budgeting systems is analysed. Specifically, elements of each budgetary system that stood the test of time to the present, are studied. International case studies of countries that have undergone (or are undergoing) the transformation process successfully, or otherwise, are fully discussed to serve as invaluable lessons and experience for South Africa on its quest for a smooth and swift transformation, to prevent it from ending up as just another unsuccessful transformation. This then serves as a broad foundation for an appropriate financial management and budgeting system which is proactive in the transformation process. South Africa will not reinvent the wheel. Unlike other countries that waited for transformation problems to fall upon them, the South African financial management and budgeting system manipulates the financial management policies. It achieves this by broadly defining the objectives to be achieved through prioritisation and reprioritisation, formulate clear strategies for shortterm, medium-term and long-term plans, goals, processes, functions and activities. It applies all the positive elements of input-orientated systems, activity/ performance measuring systems, objective/goal-orientated system, medium term expenditure framework and multi-year budgets studied and drawn from lessons and experience of other countries. South Africa's appropriate financial management and budgeting system is a broad crosswalk model vacillating between all systems from a broad definition of objectives, goals, processes and activities ending up with a strong financial management tool.
AFRIKAANSE OPSOMMING: Dié studie word gewy aan die daarstelling van 'n Geskikte Finansiële Bestuur en Begrotingstelsel om 'n veranderende Suid-Afrika te ondersteun. Teen die agtergrond van die uitdagings daargestel deur die nuwe politieke bestel word die revolusie van finansiële bestuur- en begrotingstelsels plaaslik en in die buiteland ontleed en in perspektief geplaas. Meer spesifiek is die elemente van elke begrotingstelsel wat die toets van die tyd deurstaan het, bestudeer. Internasionale studies van lande wat die veranderingsproses suksesvol ondergaan het (of tans daarmee besig is), of andersins, word volledig bespreek om as 'n onskatbare les en ondervinding vir Suid-Afrika in sy soektog na 'n gladde en vinnige transformasie te dien en om te verhoed dat dit op net nog 'n onsuksesvolle transformasie uitloop. Dit dien dan as 'n breë grondslag vir 'n Geskikte Finansiële Bestuur- en Begrotingstelsel wat proaktief in die Suid-Afrikaanse transformasieproses is. Suid-Afrika sal nie die wiel kan heruitvind nie. Anders as in ander lande wat op transformasieprobleme gewag het om hulle te tref, kan die Suid- Afrikaanse Finansiële Bestuur- en Begrotingstelsels finansiële bestuursbeleid pro-aktief ondersteun. Dit word bewerkstellig deur 'n omvattende bepaling van die mikpunte wat bereik moet word deur priorisering en herpriorisering van planne, doelwitte, prosesse, funksies en aktiwiteite op die kort, medium en lang termyn. Dit is moontlik indien al die positiewe elemente van verskillende finansiële bestuur- en begrotingsteiseis, soos bestudeer in en geleer uit ander lande se ondervindings toegepas word. Suid-Afrika se Finansiële Bestuur- en Begrotingstelsel behels 'n breë omvattende model wat put uit al die stelsels wat 'n bepaling van doelstellings, mikpunte, prosesse en aktiwiteite bevat ten einde te eindig met 'n sterk Finansiële Bestuurswerktuig.

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Hartwig, Fredrik. "Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Företagsekonomiska institutionen, Uppsala universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12551.

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Wagner, Nils [Verfasser], Marc [Akademischer Betreuer] Fischer, and Werner [Akademischer Betreuer] Reinartz. "A Descriptive and Normative Analysis of Marketing Budgeting / Nils Wagner. Gutachter: Marc Fischer ; Werner Reinartz." Köln : Universitäts- und Stadtbibliothek Köln, 2011. http://d-nb.info/1038112400/34.

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Wagner, Nils [Verfasser], Marc Akademischer Betreuer] Fischer, and Werner J. [Akademischer Betreuer] [Reinartz. "A Descriptive and Normative Analysis of Marketing Budgeting / Nils Wagner. Gutachter: Marc Fischer ; Werner Reinartz." Köln : Universitäts- und Stadtbibliothek Köln, 2011. http://nbn-resolving.de/urn:nbn:de:hbz:38-44791.

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Hammel, Julie Christine. "A computer program for budgeting intercollegiate athletic scholarships /." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-12172008-063642/.

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Kucera, Stephanie Carsten. "Risk-sensitive decision-making in humans budgeting time, correlated with real-world financial situation." CONNECT TO THIS TITLE ONLINE, 2006. http://etd.lib.umt.edu/theses/available/etd-12052006-140935/.

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Pendlebury, M. W. "An investigation into the role and nature of management accounting in local government in England and Wales." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379421.

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Kramer, Stephan [Verfasser], Jürgen [Gutachter] Weber, and Utz [Gutachter] Schäffer. "Social and economic exchange in budgeting : an empirical analysis / Stephan Kramer. Gutachter: Jürgen Weber ; Utz Schäffer." Vallendar : WHU - Otto Beisheim School of Management, 2016. http://d-nb.info/1113538260/34.

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Kramer, Stephan Verfasser], Jürgen [Gutachter] [Weber, and Utz [Gutachter] Schäffer. "Social and economic exchange in budgeting : an empirical analysis / Stephan Kramer. Gutachter: Jürgen Weber ; Utz Schäffer." Vallendar : WHU - Otto Beisheim School of Management, 2016. http://nbn-resolving.de/urn:nbn:de:hbz:992-opus4-858.

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Akelmu, Naomi, and Mihaela Dafinova Mihaylova. "Exploring budgeting as an underlying guidance tool for the management of externally induced crises." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-54414.

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Date: 02.06.2021 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Naomi Akafare Akelmu Mihaela Dafinova Mihaylova (90/08/18) (98/01/17) Title: Exploring budgeting as an underlying guidance tool for the management of externally induced crises Tutor: Leanne Johnstone Keywords: crisis management, sensemaking, strategy, strategizing, organizational learning, budgeting Research question: How can budgeting assist crisis management during the Covid-19 pandemic, using the aviation industry as an empirical context? Purpose: Drawing upon the contingencies of managing externally induced crises and thus, the inherent lack of a single effective approach, this research attempts to uncover the role of budgeting in assisting crisis management practices, by marrying management and accounting literature. Method: Using the crisis of the Covid-19 pandemic in the aviation industry as an empirical context, a mixed-method research design was employed, with both qualitative and quantitative techniques. Primary data was collected through interviews with managers for a thematic analysis, and secondary data from interim financial reports was used for statistical accounting analysis. Conclusion: The alternative budgeting process provides possibilities for forecasting and reference during crisis management and thus, managers can receive practical guidance on their performance. That, in turn, minimizes the complexities (uncertainty, threats and time pressure) of crises and reduces crisis’ impact on organizations. Key contribution: Employing alternative budgeting methods in managing externally induced crises increases the measurability of reactions through budgeting’s functions, by quantifying the sensemaking process, strategizing process, and organizational learning, which are discovered to occur simultaneously during crisis management.

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Nick, Heather A. "Money Management Behaviors of Traditional-Aged College Freshmen and Sophomores: a Qualitative Study." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/36652.

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The purpose of this study was to explore how students manage their financial resources. Data consisted of student records of their expenditures and income over a one month period of time, reliable financial documents provided by the respondents (i.e., checkbook registers, credit card statements), and individual interviews. This study was designed to gain a better understanding of the financial behaviors of college students at a large, public, research university. Specifically, this study was designed to explore the following research questions: 1. How do traditional-aged, lower-division college students manage their financial resources? 2. What are the financial management behaviors of freshmen versus sophomore on-campus students? 3. What are the financial management behaviors of on- versus off- campus sophomore students? A stratified purposeful sample of 17 traditional-aged freshman and sophomore students was selected for study. Students who transitioned directly from high school to college were considered traditional-aged students. Students who were in their first or second year of college were considered to be freshman or sophomore students, respectively. The data were analyzed for two purposes. The first purpose was to understand where participants spent their money, on what kinds of items, and their sources of income. This information was collected through a qualitative analysis of documents. The second purpose was to understand how and why the participants made the financial decisions they did during the period under study, and to gain an understanding of their larger financial situations. This information was collected through a qualitative analysis of individual interviews. The results of this research contributed to both practice and research. In terms of practice, the results of this study informed three constituencies. Student affairs professionals might use the results to develop programs and services that assist students in managing their financial resources while in college. Students might benefit from the results by identifying management behaviors to employ, and those to avoid. Parents of traditional-aged students might benefit by assisting their students with management skills before they matriculate. Future researchers might elaborate on the present study and examine financial management skills in relation to other issues in higher education, such as retention and academic success. Additionally, future researchers might examine financial management education programs and services at campuses nationwide, or further examine financial management behaviors of college juniors and seniors. Results revealed several important findings. First, spending patterns can be traced to developmental issues associated with lower division students. For example, freshmen spend more money on food and entertainment than their sophomore counterparts, suggesting that social adjustment and making friends are important issues for first year students. Second, students from families which discuss financial issues have better money management skills. Third, students do not discuss financial matters outside their families, even with close friends. Finally, students spend as much as five times more than they earn in a month. Coupled with the study's other findings, these results suggest campuses need to provide programs and services related to financial management skills if students are to develop sound personal budgeting skills while in college.
Master of Arts

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Mtayisi, Nobuntu Rebecca. "The efficiency of budgeting for procurement of movable non-current assets in the absence of sound asset management." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/19651.

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Movable non-current assets are physical and mobile assets that a municipality uses to provide services to the community directly or indirectly. Therefore, effective movable non-current asset management is necessary to ensure that these assets provide value to both the municipality and the community. This study seeks to determine whether poor asset management negatively affects capital budgeting for procurement of movable non-current assets. Mbhashe Local Municipality, a Category B municipality in the Eastern Cape Province was selected for the study. A desktop research method was utilised for this study. The analysis of secondary data includes policy documents (such as National Treasury asset management guidelines and Mbhashe budgeting policy), books, journals, internet data, newspapers and research documents in order to determine asset management guidelines and budgeting theories by noteworthy scholars. Auditor General South Africa (AGSA) and State of Local Government Finance reports were also analysed to establish the current practice and impact of the role of the municipal management in its finances as well as budget spending patterns at Mbhashe Local Municipality. The results of the study revealed that Mbhashe Local Municipality’s non-compliance with asset management and budgeting policies and procedures throughout the period of the study negatively affected their capital budgeting decisions. The consequences of instability in leadership and lack of approved movable non-current asset management policy resulted in partial asset information, incorrect recording and accounting systems for assets and unauthorised disposal of strategic movable non-current assets. Although, an approved budget policy existed at Mbhashe Local Municipality, the budgetary information was unrealistic because of negligence such as: lack of public participation, consultation and alignment of the Integrated Development Plan (IDP) with the municipality’s objectives. This resulted in habitual under-spending of capital assets compared to the capital budget throughout the period of the study.

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Yang, Yuan. "A Study of Hotel Management Financial Competencies with the Focus on Revenue and Cost Management." Kent State University / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=kent1416340922.

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Amalokwu, Obiajulum, and Lawrence Njilefack Ngoasong. "Budgetary and Management control Process in a Manufacturing." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-847.

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Date : June, 2008.

Level : Master Thesis EF0705, 10 points (15credits)

Authors : Amalokwu Obiajulum John (820821)

Lawrence Njilefack Ngoasong (770901)

Title : Budgetary and Management control Process in a Manufacturing

Organization.

Supervisor: Roland Almqvist.

Problem : What is the budgeting practice in the Nigerian Manufacturing companies?

Purpose : The aim of this study is to investigate the management control practice

(budget being the tool for management control) in Guinness Nigeria Plc and

to suggest what seems to us the most appropriate practice based on findings

from literatures and empirics

Method : The study was described based on a qualitative approach. Furthermore, we

described why we chose the company, sources of literature, techniques

employed in data collection (primary data), research purpose,

data analysis as well as critiques to the method use.

Conclusion : The Integration of strategic Management and Budgeting enhances

competitiveness which when attained is translated as high performance.

Keywords : Management Control, Budgeting, strategy, High performance and

Competitive advantage.

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Mosala, Molefi George. "The effective use of budgeting as a functional tool in school financial management / Molefi George Mosala." Thesis, North-West University, 2006. http://hdl.handle.net/10394/2549.

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Nåvik, Jonathan, and Rostedt Lydia. "To BI or Not to BI: Business Intelligence Role in Budgeting." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-414779.

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Budgeting has a long tradition within management control but has faced criticism for being too expensive, time-consuming and irrelevant due to the inflexible nature of traditional fixed budgeting. In an increasingly volatile business environment, organizations need to move beyond the historical view inaugurated by the traditional budget and towards a more dynamically conducted budget that adapts to the environment. The proposed solution to the budget issue has been alternative budgeting methods such as beyond budgeting, rolling forecasts and zero-based budgeting, which are argued to excel with the utilities offered through emerging technology such as business intelligence, which has been on top of organizations agenda in over a decade. The purpose of this thesis is to increase the awareness of how business intelligence can improve the budgetary process to become more adaptive to the environment. This thesis takes a qualitative approach where six respondents were interviewed to form three groups; BI Experts, BI Prospects and BI Users, to elicit different perspectives of BI utility on the budgetary process. These perspectives were analyzed against the proposed purpose of budgeting to provide good targets, efficient resource allocation and reliable forecasts. The result of this thesis show that business intelligence can improve the budgeting process by providing more reliable forecasts through increased data accessibility and more reliant data, as well as ease of reporting. The budget process becomes less costly and time consuming in terms of data errors and reporting activities. An additional finding for this thesis is that there is a visionary discrepancy between the three defined groups.

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Zanibbi, Louis R. "Management control and capital budgeting : an empirical investigation into the capital investment decision-making behaviour of managers." Thesis, University of Bradford, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.259190.

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45

Přecechtěl, Dušan. "Portfolio management institucionálních investorů se zaměřením na penzijní fondy a pojišťovny." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-929.

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Práce porovnává základní přístupy a možnosti v řízení portfolií aktiv institucionálními investory, přičemž se zaměřuje zejména na penzijní fondy a pojišťovny. V jednotlivých kapitolách se nejprve věnuje omezením, na něž portfolio manažeři naráží při umisťování prostředků uvedených finančních institucí. Dále přibližuje třídy aktiv, tradiční i alternativní, do nichž je možné investovat volné prostředky, s nimi spojená rizika a nástroje pro jejich měření. Podrobně rozebrány jsou základní přístupy pro správu portfolia: Benchmarking, ALM a Risk budgeting. V závěru jsou uvedeny nejpoužívanější investiční strategie pro řízení části portfolia s dodatečnými požadavky na riziko nebo výnos.

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Fawn, John Richard. "The management of technology." Thesis, Cranfield University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280925.

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Cowper, Douglas Desmond. "Technology planning and management." Thesis, University College London (University of London), 2005. http://discovery.ucl.ac.uk/1444586/.

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The term 'Technology' is widely used in our society and is also loosely defined. It is often used to gloss over intractable problems by implying 'we have the technology' and therefore reassuring everyone that everything is going to be okay! So, what are technology, and technology planning and management, why do we need technology, and where and how do we plan for technology to avoid it continuing to be a 'grey mist' of missed opportunity This PhD thesis sets out to explore the "What", "Why", "Who", "Where", "When", and "How" of technology planning and management. A review of existing tools and techniques established some of the "how" of technology planning and management and identified some gaps. The most significant of these gaps is a lack of a "lifecycle" framework for technology planning and management that will allow an organisation to know when and where to use the appropriate tools and techniques. The existing tools were also modelled using the Unified Modelling Language (UML) to gain a deeper insight into how they worked. A study was conducted into two instrumentation supply chains and resulted in 101 observations associated with technology planning and management. However, the most important observation was that the majority of organisations were not using a formal process for technology planning and any that were carried out were ad hoc. The most common reason for this was the lack of awareness of any formal tools and techniques and any that were used produced dubious results. The technology planning and management lifecycle model developed addresses the gaps in the existing range of tools, provides a framework indicating when to use particular tools and addresses the issues identified by the study. The aim of this model is to put some science and management back into technology development rather than it just being a good thing to do. The technology planning and management lifecycle model was tested in part by a hypothetical example and by a series of field trials. The untested parts will need to be explored further through implementation of this model within organisations and any follow-on projects. The main outcome from this thesis is an improved generic technology planning and management lifecycle model and a tool kit to help tailor it to an organisation's context.

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Nguyen, Thi Ngoc Lan, and Kanjanapalakun Nanmanas. "Management Accounting and Entrepreneurship in a New Economy Firm : Litium-A single case study." Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-903.

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The importance of entrepreneurship has been widely acknowledged by many scholars, however, there is an argument that entrepreneurship tends to pose a unique dilemma with management accounting – a part of management control in organizations. The purpose of this paper is to find a solution for the apparent conflict between management accounting and entrepreneurship through a single case study of Litium – a new economy firm operating in information technology industry. The study of Litium reveals that a simple and solid management accounting is an effective way in order to keep management accounting in harmony with entrepreneurial spirit. This finding goes in line with the suggestion of loosely coupled management control in new economy firms by Lukka and Granlund (2003).

The paper reviews various relevant literatures so as to build a collected framework about management accounting in new economy firms. The framework then provides a guideline for empirical findings and analysis part. We acknowledged that the studies of Lukka and Granlund (2003), Granlund and Taipaleenmaki (2005), Lovstal (2001) and Morris, Allen, Schindehutte, and Avila (2006) are very useful for studying management accounting in new economy firms where entrepreneurship is highly emphasized. In addition, life-cycle perspective is also valuable to understand thoroughly the practice of management accounting in new economy firms. In accordance with the topic and the purpose of our case study, we recognized that qualitative research method is most suitable. Moreover, the interview – one type of qualitative methods – was chosen as a main tool for colleting data in our study since it can provide the authors with important insights into a situation and use-ful shortcuts to the prior history of the situation

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Ali, Faisal Mohammed. "New public management and administrative reforms in the Kingdom of Bahrain : implementing performance and programme-based budgeting." Thesis, University of Hull, 2010. http://hydra.hull.ac.uk/resources/hull:3305.

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This research explores the opportunity for administrative reform in the government of Bahrain. In particular it offers an awareness and better understanding of how political elites construe and enact the principles of “NPM” in public sector organisations,explores the institutional capability of Bahrain’s public sector to initiate and sustain reform, and develops a conceptual model of reform applicable to Bahrain. In order to do so, it investigates the drivers of administrative change in Bahrain, examines how elements of NPM express themselves in management practice in Bahrain’s public sector organisations, and identifies facilitators and challenges to reform. Taking an interpretive approach, data was collected through a survey of ministries and semi-structured interviews with change leaders. Moreover, a case study was undertaken in the attempt to introduce a Performance and Programme Budgeting System (PPBS) in ministries, as a test case for an NPM-oriented initiative transferred outside its origin context. Drivers of reform were found to include, first and foremost, internal and external socio-economic forces, such as globalisation and demographic change, and, secondly, pressure from citizens for greater transparency and responsiveness. NPM elements expressed themselves to varying degrees in five key dimensions: organisational structure, the decision-making process, a movement to customer-driven, output-based funding,improvement of HRM performance and, finally, quality management in pursuit of efficiency in public services. However, certain constraints, including a lack of commitment from the political-administrative leadership and a lack of the prerequisite preparation, have impeded implementation. The research builds upon and extends existing theorising about NPM and draws practical implications for subsequent reform initiatives, in Bahrain and beyond.

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Bängs, Robin, and Louisa Masoura. "Merger Integration trough Management Control : Intentions and Perceptions." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202777.

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Merger integration includes taking decisions to ensure procedures are shared within a company to achieve common goals. Simultaneously, research shows a need for adaption to specific units’ practices. Consequently, this paper aims to increase the understanding in the interaction between central and local views of management control in terms of the key concepts of budgets and key performance indicators. We pose the question of how intended and perceived control differs, as differences may implicate that control is not followed. It is examined by a theoretical framework built upon four archetypes of change. We used semi-structured interviews to achieve a deep understanding in one merger case. The results show that top management use centralized control by commanding and informing employees in order to gain information from the local units. Yet, local units perceive the intended control as adapted due to that dialogue is used at this level. This amounts to the concept of “false socializing” that is argued to create a deeper understanding of merger integration. It depicts how local units can carry out and perceive control intentions made by a central unit.

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Dissertations / Theses on the topic 'Budgeting as a management technology'

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