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Published: 4 June 2021
Last updated: 29 July 2024

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1

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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2

Klymenko, O. V. "Capital budgeting." Thesis, Вид-во СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/19912.

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3

Wadström, Samuel, and Erik Engstrand. "Ekonomistyrning utan budget : Controllern och budgetering i kontrast till Beyond budgeting." Thesis, Linköpings universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-166716.

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Bakgrund: Konventionell budgetering har fått utstå betydande kritik under de senaste decennierna, där många menar att den inte är lämplig i dagenssnabbrörliga och globala marknad. Ett flertal organisationer har övergett konventionell budgetering, och rörelsen eller filosofin berördetta kallas för Beyond Budgeting (BB). Grundprinciperna i denna filosofi är en organisationsstruktur där mer ansvar och tillit placeras hos den operativa delen av organisationer. Detta är menat att ge mer frihet till enskilda medarbetare men väcker frågor om agentteori och organisatorisk kontroll. Controllers traditionella roll har setts som ett verktyg för ledningen att utöva kontroll och motverka agentteorins moraliskarisk. Frågan är hur denna roll påverkas av en allt mindre strikt form av kontroll, vilka faktorer som kan tänkas påverka denna roll och hur rollen redan har förändrats. Syfte: Studiens syfte är att undersöka hur controllerrollen och budgetarbete ser ut i dagens organisationer samt om kritiken mot budgetarbete, så som filosofin BB beskriver den, faktiskt stämmer i dagens organisationer. Ytterligare undersöker studien till vilken grad BB som metod har implementerats i dessa organisationer. Metod: Semi-strukturerade intervjuer med sex stycken respondenter inom flertalet olika organisationer har agerat som empirisk data. Denna data harsedantranskriberats och analyserats i enlighet med den deduktiva ansatsen, där de teorier vi funnit har applicerats. Analysen skedde genom en tematisk analys där teman och kategorier funnits för att påvisa samband inför slutsatsen. Slutsats: Studien tyder på att controllers idag har en hög grad av kontroll över deras arbete samt att arbetet huvudsakligen är analytiskt och framåtblickande. Delar av respondenterna anser sig ha en beslutsfattande roll och arbetar huvudsakligen enskilt men har ett brett kontaktnät. Rollen kan till viss del beskrivas som en affärspartner men vi fann stora skillnader mellan respondenterna. Bland respondenterna var det vanligast att använda en toppstyrd budget, där enskilda affärsenheter har mindre inflytande. Denna budget kompletterades sedan med prognoser. Vi fann att delar av kritiken mot konventionell budgetering stämde in bland respondenternas organisationer, samt att aspekter av BB har implementerats.
Background: Conventional budgeting has endured a lot of criticism in the last decades as many argue it is not suitable for today's agile and globalized market. Several organizations have taken the step to abandon conventional budgeting and the movement, or philosophy, regarding this matter is known as Beyond Budgeting (BB). The core principle of this philosophy are an organizational structure where a higher degree of responsibility and trust is placed on the operative sections of the organization. By doing this a much higher degree of liberty is granted to partners in the organization, but it raises questions regarding agent theory and organizational control. The traditional role of the controller has been to function as a tool for upper management to exercise control and counteract the moral hazard of agency theory. The question then is how this role is affected by a much less strict form of control, and which factors can be seen to affect the role as well as which factors that have already affected it.   Purpose: The purpose of the study is to examine the role of the controller and how budgeting of modern organizations are handled as well as how the accurate the critique aimed at budgeting is, as it is described by the philosophy of BB. Furthermore, the study aims to examine to which degree the subject organizations has implemented or embraced the principles of BB.  Method: The study is built on semi-structured interviews with a total of six participants, based in several organizations, which have acted as the empirical data. This data has been transcribed and analyzed in accordance with the studies’ deductive approach upon which our studied theories have been applied. The analysis has been based on a thematic analysis where the goal has been to find common themes and categories.    Conclusion: The study has found that controllers today have a high degree of control regarding how they choose to perform their work, which has been found to be primarily analytical and forward-looking in nature. Some of the controllers consider themselves to have a decision-making role, and while their work is primarily done alone, they have a wide array of contacts. The role can to a degree be described as a business partner, but the study has found large differences among participants in this regard. Among the participants it was most common to use a conventional budget, set by upper management where local business units have limited influence. This budget was complemented with forecasts. The study also found that among the participant’s organizations, some of the critique towards conventional budgeting was accurate to a certain degree. In addition, we found that aspects of BB had been implemented.
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4

Johansson, Therese, and Sofi Gustafsson. "BUDGETLÖS STYRNING : - INOM HANDELSBANKEN OCH AHLSELL." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6300.

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SAMMANFATTNING

Datum:             2009-05-29

Nivå:                 Magisteruppsats i ekonomistyrning, 15 högskolepoäng

Författare:       Sofi Gustafsson                                   Therese Johansson 

Handledare:     Ulla Pettersson

Titel:                 Budgetlös styrning - inom Handelsbanken och Ahlsell

Problem:          Styrning med budget har kritiserats, exempel på kritiken är att den uppdateras alldeles för sällan, det är en tidskrävande arbetsprocess och den baseras på antaganden och gissningar. Ett resultat av kritiken är att ett fåtal företag har valt att överge budgeten för den budgetlösa styrningen. Litteraturen beskriver enbart de budgetlösa styrmodellerna teoretiskt och det kan vara svårt att förstå hur de tillämpas i verkligheten.

Syfte:                Vår undersökning syftar till att bidra till en djupare förståelse för hur den budgetlösa styrningen tillämpas i praktiken genom att undersöka hur Handelsbanken och Ahlsells budgetlösa styrning tillämpas, för att se kopplingen mellan teori och deras egna system, samt att undersöka budgetlös styrning i förhållande till styrning med budget.

Metod:              I denna Magisteruppsats har vi använt oss av litteratur om budget och budgetlös styrning, för att skapa referensramen. Vi har även använt intervjuer som metod för att samla in material till empirin. Dessa avsnitt är sedan sammankopplade vilket resulterade i vår analys och våra slutsatser.

Slutsats:            I vår undersökning har vi kommit fram till att Handelsbanken använder sig av den modell Wallander grundade, Handelsbanksmodellen och de använder sig också av benchmarking. Ahlsells budgetlösa styrning är främst nyckeltal.

Det finns ett fåtal likheter mellan budgetlös styrning och budget, men det finns fler skillnader. Dessa skillnader grundar sig på att många beslut fattas på lokal nivå och att den budgetlösa styrningen kan justeras och därför blir planen aldrig föråldrad.

Det är viktigt att ha en målsättning att styra emot oavsett vilken styrform företaget använder. Det beror även på vilken verksamhet företaget har, om det bästa alternativet är budgetlös styrning eller styrning med budget. Det är anmärkningsvärt att det är få företag som tillämpar budgetlös styrning med tanke på dess fördelar. Den budgetlösa styrningen lämpar sig inte till alla typer av verksamheter, men för många företag är det ett bra alternativ till budgeten.

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5

Dunscomb, Kenneth D. "Budgeting for counterproliferation." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA294226.

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6

Arnold, Martin. "Zero-Base Budgeting /." Lohmar ; Köln : Eul, 2005. http://deposit.ddb.de/cgi-bin/dokserv?id=2773210&prov=M&dokv̲ar=1&doke̲xt=htm.

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7

Schaumann, Oliver. "Beyond Budgeting und Better Budgeting : Grenzen und Möglichkeiten aus wissenschaftlicher Sicht /." Saarbrücken : Müller, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=2923883&prov=M&dok_var=1&dok_ext=htm.

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8

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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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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10

Makrygiannakis, Georgios. "Reproducing budgeting and budgeting reproduction : cases on the adaptation of Greek hotels to the financial crisis." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/reproducing-budgeting-and-budgeting-reproduction(e1b4336a-66c3-4231-a86a-2473b78d0be3).html.

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In the thesis I study the way Greek hospitality organisations reconfigured their control arrangements in order to respond to the financial crisis. My focus is mainly on budgets and budgeting, but their relation with other control arrangements is also respected. I challenge static perceptions of budgeting practice, and I develop a framework that is able to address not only change and stability, but also motion in budgeting. The framework is a synthesis based on alternative approaches on structuration, namely on adaptive, reconstructive, and strong structuration theories. Distinctive aspects of the framework are: (a) the effort to give volume to social space, (b) the approach of the relation between agents and structures from a duality and/or dualism perspective, and (c) the implementation of Aristotle’s motion theory in order to address the motion in budgeting actualisations that the budgeting potentials offer. I conducted a post-event realist field study. Three hotel chain case studies are included in the thesis. Following the framework, I provide data on quite holistic organisational adaptations to the crisis. These include both the adaptation of budgeting practice after the triggering event of the crisis – the reproducing of budgeting – and the temporal outcome of structuration – the budgeting reproduction. The budgeting structures in the three cases were different before the crisis, as they were developed according to the local organisational histories. Budgeting, a practice, changed in the organisations after the crisis triggering. Likewise their differing precrisis practices took different paths after the triggering event. The findings indeed suggest that the potential actualisations that budgets offer to the agents are plural. Budgets and budgeting were actualised differently in the organisations after the crisis. As a result, interesting reconfigurations took place, like the proactive deviation management in one of the cases. Nevertheless, stability, motion, and change were co-present to the budgeting and organisational control structures.
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Kalatschan, Michael. "Performance budgeting : Grundlagen, Ansätze, Effekte /." Linz : Trauner, 2008. http://deposit.d-nb.de/cgi-bin/dokserv?id=3122718&prov=M&dok_var=1&dok_ext=htm.

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12

Tunstad, Kristian, and Anders Dahlin. "Beyond Budgeting : Recept eller Koncept?" Thesis, Karlstads universitet, Handelshögskolan, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43535.

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Den traditionella budgeteringen har länge varit en självklar del i att driva en verksamhet som ett kontroll- och styrverktyg. Den har dock fått utstå kritik för att vara bland annat tidskonsumerande, kostsam och odynamisk. Till följd av detta har nya styrverktyg utvecklats vilket sedermera lett till en diskussion om att lämna budgeteringen, vilken kommit att kallas ”Beyond Budgeting”. Denna diskussion ifrågasätter budgeteringen och dess inverkan på kontroll och styrning. Eftersom budgeteringen är väldigt central inom organisationer är det intressant att studera området vidare för att få en större förståelse för Beyond Budgeting. De flesta studier inom Beyond Budgeting har främst fokuserat på efterfrågesidan, det vill säga de företag som valt att arbeta annorlunda kring budgetering. Däremot har har forskningen lagt mindre fokus på utbudssidan, det vill säga de aktörer som kommunicerar Beyond Budgeting till företag. Genom att undersöka hur aktörer kommunicerar Beyond Budgeting till företag som vill arbeta annorlunda kring sin budget, kan en större förståelse för Beyond Budgeting uppnås. Mot denna bakgrund är syftet med uppsatsen att få mer förståelse för Beyond Budgeting genom att undersöka utbudssidan av detsamma och hur detta ställer sig mot tidigare teorier. För att besvara syftet presenteras i vår teoretiska referensram hur tidigare forskning diskuterar Beyond Budgeting och hur det definierats från första början. men även hur organisationskoncept sprids utifrån spridningsteorier. Metoden vi valt att utgå från är en kvalitativ forskningsstrategi där data insamlats genom semistrukturerade intervjuer. Vi har även valt kompletterande observationer för att få en djupare bild av hur Beyond Budgeting kommuniceras. I empirin presenteras den information som insamlats från intervjuerna och observationerna. I analysen diskuteras de empiriska resultaten i ljuset av den teoretiska referensramen. Utifrån analysen kan följande slutsatser dras: genom vår studie har en ökad förståelse uppnåtts i kunskapen om att kommuniceringen av Beyond Budgeting kräver konkretisering, för att företag enklare skall ta det till sig. Utbudssidans kommunikation skiljer sig därför mot de ursprungliga teorierna för Beyond Budgeting, till att handla om de tre processerna målstyrning, prognostisering och beslutsfattande och resursallokering. Hur arbetet med dessa tre processer ser ut beror på kundens situation, och således är Beyond Budgeting ett koncept snarare än ett recept.
The traditional budgeting has long been a fundamental part of running a business as a management control system. However, it has been subject of criticism for being time-consuming, costly and not dynamic, amongst other. As a result of this, new management tools have been developed, which later on has led to a discussion of leaving traditional budgeting, which has been known as “Beyond Budgeting”. This discussion questions the budget, and its impact on management and control. Since the budget is a cornerstone in organisations, further studies in this area are of interest, to achieve a greater understanding of Beyond Budgeting. Earlier studies on Beyond Budgeting have almost exclusively been focused on the demand-side, that is companies who have chosen to go Beyond Budgeting. However, there has been less focus towards the supply-side, that is operators who communicate Beyond Budgeting to potential customers. By studying the supply-side of Beyond Budgeting a greater understanding of this concept can be achieved. Therefore, the purpose of this essay is to achieve a greater understanding of Beyond Budgeting, from the supply-side point of view, and to compare this with the original ideas of Beyond Budgeting. To answer this purpose, we have based our theoretical framework by illustrating Beyond Budgeting theories and how they first were brought up, but also how concepts are spread according to theory. As for methodology, we have a qualitative science approach. Information was collected through semi-structured interviews, but also observations as a supplement, to achieve a deeper picture of how Beyond Budgeting is communicated. The empirical result presents the information that was gathered from the interviews and the observations. In the analysis we discuss the empirical results in the light of the theoretical framework. Based on this, following conclusions can be made: through our study a greater understanding has been achieved in the knowledge that the communication of Beyond Budgeting needs concretisation, to ease customers adopting process. The supply-side’s communication therefore differs from the original Beyond Budgeting theories, which lies in the three processes target setting, forecasting and decision making and resource allocation. Working with these must be seen from the unique situation of any customer, and therefore Beyond Budgeting is a concept, rather than a recipe.
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13

Yasotharalingam, Lingesiya. "Capital budgeting theory and practices." Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of capital budgeting practices and influences of firms' characteristics on their choice based on Sri Lankan emerging market, identifying uncertainty factors and its influence on use of capital budgeting practices and explore the interacting effect of uncertainty factors between capital budgeting practices and performance, and finally, develop a capital budgeting model that would meld with the core components of uncertainty, firms' characteristics and firms' performance based on Sri Lankan market. The data for this study were garnered from primary data and secondary data collections. The primary data were collected from 186 CFOs working in companies listed on the Colombo Stock Exchange using self-administered questionnaires. The questionnaire was piloted with a sample of five CFOs. The secondary data were mainly collected from CSE via the Bloomberg website/annual reports. After the data were collected, they were analysed using multivariate analysis such as factor analysis, confirmatory factor analysis and structural equation modelling. This study revealed that the most popular capital budgeting technique used in Sri Lanka was NPV, followed by IRR, PB, ARR and DPB. As for capital budgeting tools incorporating risk, the most preferred method among Sri Lankan firms was uncertainty absorption in cash flows, followed by sensitivity analysis, probability analysis, scenario analysis, and adjusting the required return. Moreover, this study found that the most popular method for calculating cost of equity was the CAPM model followed by average historical returns on common stock. Emerging real options are at an embryonic stage in Sri Lanka. The use of naive capital budgeting practices was mostly preferred by small firms and mainly managed by CFOs with non-MBA educational qualifications and a short tenure. Sophisticated and advanced capital budgeting practices were used mostly by large firms; these were mainly managed by MBA qualified CFOs with a long tenure. As for industry differences, ARR was primarily applied by non-MBA CFOs and was also preferred by non-manufacturing firms. None of the other methods made any significant differences in terms of type of industry. This study found four new levels uncertainty: operational uncertainties (input, labour and production), financial uncertainties (interest rate, inflation and exchange rate), social uncertainty (policy, political and social) and market uncertainty (competitive, output market and input market). Apropos of the model, sophisticated capital budgeting practices were determined by the size of the capital budget, market uncertainty and financial uncertainty. Advanced capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, operational uncertainty and "~'U"''''lal uncertainty. In a similar vein, naive capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, industry and financial uncertainty. Moreover, this study found that social uncertainty moderates the relationship: between advanced capital budgeting practices and effectiveness, between sophisticated capital budgeting practices and Tobin_q and between advanced capital budgeting practices and Tobin_q. Overall, this study has made theoretical contribution as melding with uncertainty factors with capital budgeting practices, geographical contribution as investigated the prevalent capital budgeting practices in Sri Lankan emerging market and parametric contributions as identified firm characteristics and uncertainty factors on the choice of capital budgeting practices and consequence influence on firm performances. The directions for future research are clearly discussed. In a nutshell, beyond its valuable contribution, this study serves as a springboard for future research.
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14

Hutten, Marinda. "Budgeting as a strategic enabler." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/30606.

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Budget and budgeting have become more than just control mechanisms over the past few years. They are seen as functions for strategic planning and a method to implement or assist the strategy implementation. The research report investigated whether the budget is a strategic enabler though different contributors of the budgeting process.In previous research the dissatisfactions of the budgetary process were identified, but this excluded the impact that the budget process had on the strategic plans of an organisation. Other research was done on how strategy was done in organisations, but not which methods or instruments were used to implement strategy in organisations. This study investigated the experiences and the views of financial and non-financial senior managers and executives on the budgetary process factors that would influence the implementation of the strategic plan of the organisation. In order to understand the views of the participants, a qualitative research approach was taken in the form of semi-structured expert interviews.The findings reflect that some of these factors that were identified do contribute to the budgeting process and to the budget for being a strategic enabler in an organisation. The surprising findings were that the non-financial respondents did not believe that the use of balanced scorecards would attribute to the implementation of a strategy and that the respondents did not agree to the cycle time of the budgets proposed.
Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
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15

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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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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Meintjies, Adele. "The incorporation of alternative budgeting methods relative to the use of the traditional budgeting method." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/24100.

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The purpose of this study is to determine alternative ways of controlling costs that are more reliable, updated and useful than traditional budgeting. To identify the advantages and disadvantages of the budgeting process. To determine whether a South African company combines different planning methods to suit its specific planning needs. To determine how key performance drivers for planning purposes are chosen in the event that the company makes use of key performance drivers. Finally, to determine the relevance of traditional budgeting when combined with alternative planning methods for a South African company. This study should contribute greatly to how unique the budgeting process has become in the modern economy. Unlike previous studies that only focussed on abandoning budgets completely or on alternative methods, this study will investigate the use of the traditional budget in conjunction with alternative planning and the extent of alternative planning methods being used. As far as it could be determined, this will be the first study of the implementation of alternative budgeting in conjunction with the traditional budget in a South African context. The study will also make a unique contribution by investigating new combinations of planning techniques used by a South African company. For this mixed-method study, one single case was selected for an in-depth analysis of the budgeting process. Data was collected by means of questionnaires that were given to all participants of the budgeting process and a once off face-to-face in-depth interview with the CFO of the company. It was concluded that the budgeting process is unique for this South African company. It includes various alternative planning methods used in conjunction with the annual budgeting process. Disadvantages and advantages of the budgeting process were discussed as found form previous research and from the current study. Alternative methods of planning used by the company in conjunction to the traditional budget were identified and discussed. Further research in a South African context would prove very interesting on the unique budgeting processes implemented by South African companies today.
Dissertation (MCom)--University of Pretoria, 2012.
Financial Management
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Van, Roestel Michael. "A Collaborative Approach to Budgeting and the Impact on the Budgeting Process: A Case Study." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2337.

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Corporations budget and strategize to set targets for planning purposes. Review of the literature indicated that methods of budget creation, including input from operational employees, are not fully understood by corporate budget officers. The problem addressed in this study was whether a collaborative approach to budgeting would improve implementation of the Generally Accepted Accounting Principles of relevance and reliability within the budgeting process. The purpose of this qualitative study was to explore the benefits of a collaborative approach to budgeting since non-inclusive budget preparation could alienate members of the operations team. Participative leadership was the conceptual framework guiding this study and formulated the research questions, which focused on inclusion of operation. An intrinsic case study was conducted by interviewing 20 operational and finance professionals, from the metro Houston area with significant budget experience, in order to assess their paradigms on the benefits of a collaborative approach. The structured interviews included questions regarding the budget experience, how budget development can be improved, and how to incorporate greater participation in the budget. Pattern-matching was used to analyze the data. Operational employees' business insight was identified as a strength, whereas the budget process needed improvement. These findings suggest that other, similar organizations that promote collaboration could have a more attainable and meaningful budget document. Financial analysts can use these data to influence social change by enhancing investor confidence, refining the use of business resources, and improving economic stability of organizations through enhanced financial variance analysis.
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Nilsson, Emil, Moa Ovenberger, and Ida Svensson. "Budgetens roll i en mer flexibel organisation : En fallstudie med inspiration från styrfilosofin Beyond Budgeting." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-101119.

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Syfte Studien syftar till att identifiera hur informationsdelning, prestationsutvärdering och belöningar har förändrats till följd av utvecklingen i en organisations utvecklade styrprocess. Metod Denna fallstudie tillämpar en kvalitativ forskningsmetod med en kombinerad forskningsansats, där primärdatan har samlats in genom semistrukturerade intervjuer. Därefter har en analys av det empiriska materialet genomförts med utgångspunkt i den teoretiska referensramen, vars resulterat avslutningsvis utgör studiens slutsatser.  Slutsats Det är möjligt att konstatera en tydlig förändring i organisationens hantering av information till följd av den ökade delaktigheten bland medarbetarna. Verksamhetens har övergått från förutbestämda prestationskontrakt baserade på budgeterade resultat, till en prestationsutvärdering baserat på ett holistiskt synsätt. Någon förändring beträffande belöning är inte möjlig att urskilja.
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Sabela, Sibusiso Wellington. "An evaluation of the most prevalent budgeting practice in the South African business community." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/31857.

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This study is based on a combination of existing theoretical knowledge and recently conducted empirical research. The analysis of knowledge that has come from the academic world has resulted in an extensive review of budgeting. The review starts at the inception of budgets in the nineteenth century, where it was just a tool to manage cost and cash flows. The study follows the trajectory of the evolution of budgeting from Traditional Budgeting practices that lasted for decades to, what is known today as, Better Budgeting. The evolution of budgeting has been driven by the desire of organisations to mitigate business challenges which result from the economic volatilities of the day as well as to remain competitive. This desire to mitigate business challenges remains relevant today and demands that organisations be equipped with best practice management tools, systems and business processes. In order to manage organisations effectively and efficiently, Management Accounting as a discipline is in a state of constant development. Over the years, a number of new innovations have been introduced in the field of Management Accounting. These include (but are not limited to) concepts such as Activity Based Costing (ABC), Activity Based Management (ABM), Activity Based Budgeting (ABB), Target Costing, Strategic Cost Management and Economic Value Added (Budgeting)(EVA™), Zero Based Budgeting (ZBB), Rolling Budgets and Forecasting (RBF), Balanced-Score Card (BSC) and Beyond Budgeting. These innovations aim to provide business managers with practical value adding solutions for a better understanding of the organisation’s product or service costing and planning strategies. The focus of this study is on innovations relating to the planning strategies of the organisation. Innovations that relate to planning include: Activity Based Budgeting, Zero Based Budgeting and Rolling Budgeting and Forecasting. The budget evolution is not short of academic value; researchers have conducted empirical surveys and have provided a theoretical perspective on the subject matter with fruitful findings. There appears to be a consensus regarding a total overhaul of Traditional Budgeting with the clear intention to move towards Better Budgeting. In the midst of this continued research work, there has been an emergence of a radical view about budgeting. This radical view concerns pursuing an agenda that suggests that organisations must stop preparing budgets. The gist of this radical development can be summed up as the limitations presented by budgeting in organisations. This recent concept has been coined as Beyond Budgeting. To remain globally competitive, South African organisations must keep abreast with the latest developments in management practices. This study therefore provides a good platform for South African organisations to obtain knowledge in what other countries are already doing around the subject of budgeting. The study has a two-pronged problem statement. Firstly, do organisations still budget? Secondly, what do organisations feel is the future for budgeting? Are they keeping with Traditional Budgeting, moving towards Better Budgeting or rather going further and looking Beyond Budgeting? The South African business community is no exception to this global budget debate about Traditional Budgeting, Better Budgeting and Beyond Budgeting. To gather evidence, the study made use of an online survey questionnaire that is attached as Appendix 2. An email invite containing an Internet hyperlink was sent to respondents. Respondents were expected to click on the hyperlink to gain access the pre-designed online survey questionnaire. Upon the analysis of the results, it was concluded that the South African business community still relies on budgeting, with 90% of the respondents saying that budgeting is indispensable, as their organisations will not manage without budgeting. Furthermore, there was a clear-cut move from Traditional Budgeting towards Better Budgeting. The study also concluded that the move towards Better Budgeting is supported by the inability of Traditional Budgeting to keep up with the rapid changes in macro and micro-economic factors. Also interesting to note is the revelation that 0% of the respondents indicated that they had adopted and implemented Beyond Budgeting. This resistance by the South African business community to the adoption of Beyond Budgeting and the resulting slower pace of this new practice's implementation is actually similar to the pace at which global organisations have received this radical budgeting practice.
Dissertation (MCom) University of Pretoria, 2012
am2013
Financial Management
unrestricted
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Chong, Keung Jeffrey, and 張強. "Capital budgeting practice in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31267919.

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Isaak, Richard, and Richard Wheeler. "National Defense Budgeting and Congressional Controls." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/7362.

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MBA Professional Report
Approved for public release, distribution unlimited
In 1992 Jones and Bixler (Mission Financing to Realign National Defense, JAI Press) examined different factors (internalities, externalities) within the federal budget process and identified certain tendencies, trends, and relationships in congressional control over defense through the budget process. This study occurred at the end of the Cold War. The national security situation of the United States has been quite different over the past 20 years. Further, the federal budget context has been different as mandatory spending has taken a larger share and budget surpluses were achieved and lost. Debates over the right level of spending are increasing now as both fiscal and security issues are driving Congress, Department of Defense (DoD), and the White House to reexamine defense spending. This project examines the assertions in Jones and Bixler to determine if they remain valid through comparisons of their Cold War data with data collected during a relative period of peace (post-Cold War to 9/11) and a period of war (post 9/11 to 2011).
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Jones, Lawrence R. "Fleet level budgeting : 1981 to 1997." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28221.

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Widodo, Teguh. "Performance-based budgeting : evidence from Indonesia." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7501/.

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This thesis investigates the implementation of performance-based budgeting through a case-study of Indonesia. It examines the use by government officials/practitioners of performance information in the planning and budget-making process at the national level within Indonesia. In particular, the thesis assesses the impact that performance results have on budget allocations vis-a-vis other factors affecting budget allocation decisions. It also identifies the key challenges for government officials in seeking to implement a performance-based budgeting regime, especially, the challenge of moving the actual practice of budgetmaking model further away from a traditional incremental approach. The research for the thesis has involved a combination of qualitative and quantitative analysis, with three different data collection methods deployed. Interviews were conducted with fifty three government officials from the Ministry of Planning, the Ministry of Finance, seven other ministries/agencies and Parliament. A questionnaire was also designed and administered with seventy nine line ministry/agency officials. Finally, statistical analysis of performance scores and budget data was undertaken for 435 spending programmes covering 86 line ministries/agencies over the period 2011- 2014. A key conclusion from the study is that Indonesia has made significant efforts in the direction of using performance information in its budgetary planning processes. The Ministry of Planning, the Ministry of Finance, and line ministries/agencies have been particularly active in leading change in this respect. That said, the evidence gathered from the interviews, questionnaire responses and statistical analysis clearly show that, as elsewhere around the world, the impact of performance information on resource allocation decisions has, so far, been quite limited, and that incrementalism continues to dominate budgetary decision-making. While performance information is becoming increasingly important for managerial purposes within line ministries/agencies, the more challenging goal of breaking well-established budget-setting practices and instituting a more performance-driven allocation model is largely still to be achieved.
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Almodovar, Israel 1976. "Capital budgeting for Tren Urbano extensions." Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/9712.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 1999.
Includes bibliographical references (leaves 91-92).
A new capital programming tool, CHOICES©MIT 1998, is being developed to support public agencies in this process. CHOICES©MIT 1998 is a decision support tool that is used to assess and compare alternative configurations of a collection of projects ("a portfolio") of interest to procurement officials. While the CHOICES©MIT 1998 tool focuses upon financial features of each project in the portfolio, and multiple delivery strategies for each project, the purpose of doing so is to free the analyst to focus upon other factors during the development of preferred configurations of the entire portfolio. This new software is tested using the Puerto Rico Highway and Transportation Authority as an example. The Authority is responsible of the construction of highways and mass transit systems in Puerto Rico, including construction of a new rail system, Tren Urbano. CHOICES©MIT 1998 was applied to model the historic financial data of the Agency, including revenues and expenses. The software was also used to create a portfolio of projects that includes the Construction Improvement Program, Tren Urbano, and future extensions of the project to Carolina, Old San Juan, and the Airport that are in the planning stage. The model was used to make a sensitivity analysis of the capital programming variables. This research was funded by the Puerto Rico Highway Authority by means of the UPR/MIT Tren Urbano Program.
by Israel Almodovar.
S.M.
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26

Grygorash, O. "Establishment of budgeting at the enterprises." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11652.

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Chong, Keung Jeffrey. "Capital budgeting practice in Hong Kong /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18836252.

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28

Yuna, Farhan. "The Politics of Budgeting in Indonesia." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18716.

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This thesis explores the nature of public budget-making through a study of the interplay between formal political institutions and informal practices within Indonesia’s budgetary arena after the 2014 elections. It draws on a body of theory that deals with the role of political institutions in budget-making and engages with key theoretical debates in area studies about the role of politicians and parties within Indonesia’s political system since the advent of democracy. Based on data collected through participant observation, in-depth interviews and a study of primary source documents, the thesis examines the legislature’s behaviour in the budget-making process. Drawing on three case studies, it argues that the legislature’s relationship to political parties and the executive arm of government behaviour is influenced not only by the President’s constitutional budgetary powers, but also by electoral rules that encourage legislators to prioritise access to patronage resources over party affiliation. In other words, the budget-making process is driven by a combination of the executive’s need to advance its budgetary agenda in a multiparty presidential setting, the absence of party direction and discipline and legislators’ need to secure patronage resources. These findings offer new insights not only into the budgetary process but also into the workings of Indonesia’s legislature. First, the case studies show that the presence or absence of a governing coalition is not a key determining factor in providing stability in the budget decision-making process. Second, they demonstrate that—in the absence of effective coalitions—the use of constitutional budget-making powers to maintain the support of the legislature comes at a particularly high political cost. Third, they reveal a form of cartel-like behaviour among individuals, rather than parties, which challenges the applicability of cartel party theory in the Indonesian context.
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Sobanjo, Babatunde Adesegun. "Strengthening Participatory Democracy through Participatory Budgeting." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2763.

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Although participatory budgeting (PB) was introduced in Sub-Saharan Africa in 2005, it has yet to be widely adopted. While PB has great potential to enhance citizen participation in the democratic process, little academic research has focused on the utility of PB as a mechanism for citizen empowerment in the region. The purpose of this case study was to gain further understanding of the role of civil society in educating and empowering the citizens of Ijede LCDA in Lagos State, Nigeria to participate effectively in budgetary decision-making processes. The data were gathered from 15 semi-structured, one-on-one interviews of purposefully selected participants that included adult citizens of Ijede, government officials, politicians, and representatives of non-governmental organizations (NGOs) connected to the budget process, two follow-up focus groups with participants, and analysis of government budgetary documents. Using Avritzer's theory of participatory institutions as the foundation, the study explored stakeholder perceptions of how citizens can be effectively educated and empowered to participate in the PB process. The data revealed the fragility of PB when local government officials suspended the process because other financial demands were considered more expedient than PB, a situation made possible in the absence of a legal framework institutionalizing the process. Another major theme uncovered is that PB must engage community-based organizations to be effective. Positive social change in the form of enhanced citizen participation in the political process can come about in Nigeria if PB is implemented under an institutionalized legal framework that guarantees sustainability.
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önder, Lucy, and Nathalie Garcia. "Budgetlös styrning : -Är det dags att lämna den traditionella budgetn bakom sig?" Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-6299.

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Problem:      Majoriteten av alla företag budgeterar. Frågan är om budgeten är ett nödvändigt ont eller bara en gammal vana.

Syfte:            Syftet med denna studie är att undersöka småföretagares uppfattning om budget- och budgetlös styrning. Detta för att ta reda på om det är dags att lämna den traditionella budgeten bakom sig?

Metod:          Insamlingen av empirisk data har skett genom direkt intervjuer med fyra företag i Eskilstuna. Dessa företag har mellan 20-49 anställda. En litteratursökning har även gjorts för att få fram en referensram på området. Genom sökningen har relevant information hittats inom ämnet.

Slutsats:        Vi har kommit fram till att det inte är dags att lämna den traditionella budgeten bakom sig. Budgeten är en gammal vana och en trygghet i de flesta företag. Efter denna studie har vi också kommit fram till att små företag är i behov av kunskap om budgetlös styrning, detta för att företagen ska kunna reflektera över sin styrning och inte bara ha en budget för att andra företag har det eller för att det anses vara rätt att ha en.


 

Problem:      The majority of companies are budgeting. The question is, if the budget is something necessary or an outdated fashion.

Purpose:       The purpose of this study is to investigate how small companies understands budget and beyond budgeting in order to answer the question if it is time to leave the traditional budget behind us?   

Method:       Empirical data was collected through interviews in four companies in the City of Eskilstuna. All four companies have 20-49 employees. A literature review has been used to create a theoretic base for the interviews.      

Conclusion:  Our conclusion is that it is not time to leave the traditional budget behind us. We think that the budget is an old habit and that it creates stability for the most of the companies we have studied. We can also conclude that small companies also are in need of more knowledge about beyond budgeting. We believe that more companies should reflect over their choice of budgeting and consider go beyond budgeting as an alternative option. 

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31

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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Syukri, Hendri. "Performance based budgeting : a model for the Indonesian DoD /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Jun%5FSyukri.pdf.

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Thesis (M.B.A. in Financial Management)--Naval Postgraduate School, June 2005.
Thesis Advisor(s): Jerry L. McCaffery, Lawrence R. Jones. Includes bibliographical references (p. 125-130). Also available online.
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33

Donohue, Sean, and Lina M. Downing. "Capital budgeting: do private sector methods of budgeting for capital assets have applicability to the Department of Defense." Monterey, California. Naval Postgraduate School, 2005. http://hdl.handle.net/10945/9975.

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MBA Professional Report
The purpose of this MBA Project is to identify the capital budgeting methods of both the private sector and the Department of Defense. Additionally, the purpose is to evaluate the strengths and weaknesses of each capital budgeting method and conduct a comparison. The intent is to identify those capital budgeting practices that are used in the private sector, some of which have been implemented in other public sector organizations, which may have merit for implementation in the Federal sector and possibly the Department of Defense. Finally, a set of conclusions and recommendations on how to implement best practices of capital budgeting for the Federal Sector will be presented.
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34

Wang, Xin. "Implementing capital budgeting for the multinational corporation." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1304.

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There are many reasons to believe that budgeting lies at the heart of business management. Gray et al (2001:324) states that ―budgetary planning and control is the most visible use of accounting information in the management control process. By setting standards of performance and providing feedback by means of variance reports, the accountant supplies much of the fundamental information required for overall planning and control. However, Gray et al (2001:324) point out that capital budgeting decision is limited by the intricacies of the international business environment, which is characterized by economic, social, political, and cultural diversity. Therefore, decisions of capital investments and budgetary controls are more problematic (Gray et al., 2001:14). One of the defining characteristics of the globalization of the world economy in the past two decades has been the spread of multinational corporations' activities across countries, and, as a result, significant increases in global foreign direct investment (FDI) outflow in the 1990s (from R233 billion in 1990 to R1, 379 billion in 2000). For example, the total stock of Chinese direct investment abroad nearly tripled over the 1990s (from $2.2 trillion in 1990 to $6.3 trillion in 2000) as Chinese multinational corporations generated an increasingly large share of world GDP (6.8 percent in 1994 and 8.6 percent in 2000). Multinational corporations have become an important conduit in the global allocation of investment funds. However, the business environment in international markets has been considered volatile; there is no reliable and accurate method to aid 2 multinational corporations about decisions about the international environment. Thus, multinational corporations have encountered risk and challenge. Given the development and challenge of the international environment, this study have been considered to plan over a longer time horizon, develop formal mechanisms to set aside funds for preserving existing facilities, increase automation of the process, and link capital planning decisions to statewide performance goals and strategic plans. This research draws upon existing theoretical determinants of capital budgeting and empirically tests the hypotheses across a sample of multinational corporations in China. Although the sample is from China, the results have important implications for multinational corporations based in other countries. This paper is composed of four parts. The first part briefly gives both a theoretical and practical overview of multinational capital budgeting analysis. The second part discusses the data collection techniques and the questionnaire design used in this study. The third part provides some important findings of this research. The last section offers some conclusions from this study.
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Meier, Helga. "Project evaluation and capital budgeting under uncertainty." Thesis, Imperial College London, 1995. http://hdl.handle.net/10044/1/7785.

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36

Pissarides, Savvas. "Interactive multiple criteria optimization for capital budgeting." Thesis, University of Ottawa (Canada), 1992. http://hdl.handle.net/10393/7723.

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This thesis presents a capital budgeting problem faced by a major telecommunications company. The purpose of this thesis is to address the capital budgeting problem in order to establish a framework for the measurement and evaluation of alternative capital allocation decisions which are compatible with the mission of the company. The solution method follows three major avenues of optimization: multiple criteria, multiple constraints and interactivity. The problem is solved using the Analytic Hierarchy Process to obtain an initial solution which is then improved by an interactive method allowing users to direct the search for an acceptable allocation. The method is implemented by a decision support system hinging on a graphic user interface. The support system has been used by practitioners to evaluate alternatives of a real problem. Results and enhancements are discussed.
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37

Zafeiropoulou, Styliani. "Implementing Electronic Participatory Budgeting in Swedish Municipalities." Thesis, Örebro universitet, Handelshögskolan vid Örebro universitet, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-12588.

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38

Wheaton, Joseph M. "Uncertainty in morphological sediment budgeting of rivers." Thesis, University of Southampton, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.486436.

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Repeat topographic surveys are often used to monitor geomorphological change in rivers. Such surveys can yield Digital elevation models (OEMs), which are differenced against each other to produce spatially distributed maps of elevation changes called OEMs of difference (000). Both areal and volumetric budgets of erosion and deposition can be calculated from DoOs. However, questions arise about the reliability of the analyses and what they mean. This thesis presents two new methodological advances to address these two uncertainties. The question of reliabilities (reliability uncertainty) was addressed through the development of a flexible technique for estimating the spatially variable surface representation uncertainties in individual OEMs. A fuzzy inference system is used to quantify uncertainty in OEMs and .' the individual error estimates are propagated into the 000 on a cell-by-cell basis. This is converted into a probabilistic estimate of 000 uncertainty. This estimate can be improved using Bayes theorem and an analysis of the spatial coherence of erosion and deposition units within the 000. The resulting probabilistic estimate of 000 uncertainty reflects the spatial variability of uncertainty, and can be used to threshold the 000 at user-specified confidence intervals. This addresses reliability by allowing the distinction between real and undetectable changes. The question of what the thresholded DoDs mean, geomorphically, is a fundamental one and what originally motivated the development of morphological sediment budgeting techniques. Herein, a range of masking tools were developed, which allow the quantitative interrogation of these rich spatial datasets and their patterns based on various classification systems and/or the expert-judgment of a trained geomorphologist. The tools extend the traditional 000 interpretation of whether a reach is jet aggradational or net degradational to a detailed quantitative segregation of the 000 budget into the mechanisms responsible for the changes at the bar-scale. The utility of both these methodological developments were tested on three different data sets representing event-based monitoring (Sulphur Creek, California), restoration monitoring (Mokelumne River, California), and annual-monitoring of a natural dynamic system (River Feshie, Scotland). One of the themes that emerges across the application of these tools in the three different settings is the sharp contrast between which geomorphological mechanisms . of change are dominant in areal versus volumetric terms. The tools extend what can reliably be inferred about geomorphological change from repeat topographic surveys.
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Piercy, N. F. "Marketing budgeting : A political and organisational model." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379413.

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40

Opgenoord, Max Maria Jacques. "Uncertainty budgeting methods for conceptual aircraft design." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/103423.

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Thesis: S.M., Massachusetts Institute of Technology, Department of Aeronautics and Astronautics, 2016.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 107-112).
Quantification and management of uncertainty are critical in the design of engineering systems, especially in the early stages of conceptual design. This thesis presents an approach to defining budgets on the acceptable levels of uncertainty in design quantities of interest, such as the allowable risk in not meeting a critical design constraint and the allowable deviation in a system performance metric. A sensitivity-based method analyzes the effects of design decisions on satisfying those budgets, and a multiobjective optimization formulation permits the designer to explore the tradespace of uncertainty reduction activities while also accounting for a cost budget. For models that are computationally costly to evaluate, a surrogate modeling approach based on high dimensional model representation achieves efficient computation of the sensitivities. Example problems in aircraft conceptual design illustrate the approach. The first example investigates the influence of uncertainty in the propulsion technology on the overall aircraft design, whereas the second problem looks at the influence of six different uncertain design parameters from three different disciplines within the aircraft design. Secondly, the distributional sensitivity analysis (DSA) method is extended for better computational efficiency and wider applicability. Instead of assuming that all uncertainty in an input parameter can be reduced, DSA apportions output uncertainty as a function of the uncertainty reduction of a particular input parameter. This leads to more information on influences of uncertainty reduction, and to a more informative ranking of input parameters. In this thesis the ANOVA-HDMR framework is used for DSA to increase computational efficiency. Additionally, this approach allows for using DSA for more general distributions.
by Max Maria Jacques Opgenoord.
S.M.
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41

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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Shishkina, Violetta. "Optimization of internal efficiency through budgeting strategies." Master's thesis, Universidade de Aveiro, 2009. http://hdl.handle.net/10773/3424.

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Mestrado em Higher Education (Erasmus Mundus)
O propósito deste estudo foi investigar a aplicação de estratégias ou políticas orçamentais em Universidades de países com economias em desenvolvimento no contexto de um Projecto de Prioridade Nacional (uma tentativa governamental que visa estimular o Ensino Superior na Rússia), no sentido de tentar perceber de que maneira as referidas estratégias contribuem para um aumento da eficiência interna das Universidades. A filosofia de adaptação à economia de Mercado deverá resultar na modernização do Ensino superior russo e na integração completa da Rússia na comunidade Europeia do Ensino superior. Todavia, a confluência de uma série de factores políticos, sociais, económicos e académicos influencia a implementação dos princípios de desenvolvimento estratégico. Neste estudo, foi seleccionada uma única Universidade de província como um estudo de caso, a qual foi examinada pelo prisma das suas estratégias de orçamento que, posteriormente, se estenderam ao contexto mais alargado da administração, da contabilidade, da economia e da formação e implementação da estratégia governamental. O estudo de caso ilustra que as Instituições de Ensino superior podem integrar e implementar com sucesso os princípios de orçamento estratégico e que as estratégias principais usadas na preparação e na implementação do orçamento não são introduzidas nem apenas a partir de cima nem só a partir de baixo, constituindo antes uma mistura de ambos os modelos. Para além disso, verificou-se que as reformas envolvem questões de consciência, de apoio do governo e de financiamento e que a implicação principal das estratégias de orçamento universitário se verifica ao nível do aumento da competitividade entre as Instituições de Ensino superior na Rússia e a Comunidade Europeia, através do incentivo da sua eficiência interna. Por último, oferece-se ainda uma estratégia possível de desenvolvimento do Ensino superior na Rússia. ABSTRACT: The purpose of the present study was to investigate the application of budgeting strategies of a University in emerging economy within the framework of a National Priority Project (a governmental attempt to boost Higher Education in Russia) in order to see how they add up to a possible increase in internal efficiency. The philosophy of adaptation to the market economy is supposed to result in the modernization of Russian Higher Education and Russia’s complete integration into the European Higher Education community. A confluence of political, social, economic, and academic factors, however, influences the implementation of the principles of strategic development. In the present study, a single aspiring provincial University was chosen as a case study, examined through the prism of its budgeting strategies, and then extrapolated into a wider context of management, accounting, economics and governance-related strategy formation and implementation. The case study suggests that Higher Education Institutions are able to integrate and implement the principles of strategic budgeting successfully; that the main strategies used in preparation and implementation of the budget are neither top-down nor bottom-up in nature, but a mixture of both models; that challenges facing reform involve issues of awareness, government support, and funding; and that the major implication of the University budgeting is that it will increase the competitiveness of Russian Higher Education Institutions with the European community by boosting their internal efficiency. One suggests possible strategy of Higher Education development in Russia.
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44

Mushi, Richard. "Budgeting and public sector efficiency in Tanzania." Thesis, University of Bath, 1987. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365114.

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45

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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46

DiRamio, Victor S. "Biennial budgeting in the Department of Defense : a midterm assessment with a comparison to biennial budgeting at the state level /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA290020.

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Thesis (M.S. in Financial Management) Naval Postgraduate School, December 1994.
Thesis advisor(s): Jerry L. McCaffery, Walter E. Owen. "December 1994." Bibliography: p. 61-62. Also available online.
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47

Theorgood, Pamela S. "Model process validation : an analysis of performance-based pricing programs." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Jun%5FTheorgood.pdf.

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48

Cuellar, Enrique Roberto. "A comparative analysis of legislative budget oversight : performance-based budgeting in the American states /." Digital version accessible at:, 1998. http://wwwlib.umi.com/cr/utexas/main.

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49

Goette, Herbert. "Budgeting for environmental clean-up of Army bases." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1996. http://handle.dtic.mil/100.2/ADA319793.

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Thesis (M.S. in Operations Research) Naval Postgraduate School, September 1996.
Thesis advisor(s): Robert F. Dell. "September 1996." Includes bibliographical references (p. 57-58). Also available online.
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50

Smithers, Samuel J. "Budgeting and investing in the Military Retirement Fund." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1993. http://handle.dtic.mil/100.2/ADA276375.

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Thesis (M.S. in Management) Naval Postgraduate School, December 1993.
Thesis advisor(s): Richard B. Doyle ; Katsuaki L. Terasawa. "December 1993." Includes bibliographical references. Also available online.
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