Relevant bibliographies by topics / Methods of budgeting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Methods of budgeting'

Author: Grafiati
Published: 4 June 2021
Last updated: 7 February 2022

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Journal articles on the topic "Methods of budgeting"

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Osadchiy, Vladislav Victorovich. "PERSONAL BUDGETING METHODS AND SPENDING STRATEGIES." Journal of Applied Research 2, no. 1 (2021): 36–39. http://dx.doi.org/10.47576/2712-7516_2021_1_2_36.

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Talmon, Nimrod, and Piotr Faliszewski. "A Framework for Approval-Based Budgeting Methods." Proceedings of the AAAI Conference on Artificial Intelligence 33 (July 17, 2019): 2181–88. http://dx.doi.org/10.1609/aaai.v33i01.33012181.

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We define and study a general framework for approval-based budgeting methods and compare certain methods within this framework by their axiomatic and computational properties. Furthermore, we visualize their behavior on certain Euclidean distributions and analyze them experimentally.
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Prendergast, Gerard, Douglas West, and Yi-Zheng Shi. "Advertising Budgeting Methods and Processes in China." Journal of Advertising 35, no. 3 (October 2006): 165–76. http://dx.doi.org/10.2753/joa0091-3367350310.

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Silva, José Olegário Rodrigues da, Graziela Fortunato, and Sérgio Augusto Pereira Bastos. "Operating cost budgeting methods: quantitative methods to improve the process." Production 26, no. 4 (August 29, 2016): 675–87. http://dx.doi.org/10.1590/0103-6513.201415.

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Hall, John H. "An analysis of capital budgeting methods, the cost of capital and decision-makers in listed South African firms." Corporate Ownership and Control 9, no. 2 (2012): 519–29. http://dx.doi.org/10.22495/cocv9i2c5art7.

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This study’s purpose was to link the length of decision-makers’ employment in a firm and their academic qualifications to their choice of capital budgeting methods and of cost of capital techniques. The results show that the net present value (NPV) is more popular than the internal rate of return (IRR) as a capital budgeting technique. Also, irrespective of how long respondents have been employed by a company, they all use a discount rate. However, there is a significant tendency among respondents with postgraduate qualifications to prefer the NPV as a capital budgeting technique. Thus, in South Africa, academic qualifications do play a role in decision-makers’ capital budgeting practices.
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Hartwig, Fredrik. "The Use Of Capital Budgeting And Cost Of Capital Estimation Methods In Swedish-Listed Companies." Journal of Applied Business Research (JABR) 28, no. 6 (October 26, 2012): 1451. http://dx.doi.org/10.19030/jabr.v28i6.7354.

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In this paper Swedish listed companies use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.
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Chen, Shimin. "DCF Techniques and Nonfinancial Measures in Capital Budgeting: A Contingency Approach Analysis." Behavioral Research in Accounting 20, no. 1 (January 1, 2008): 13–29. http://dx.doi.org/10.2308/bria.2008.20.1.13.

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This study empirically examines capital budgeting methods. Based on 115 responses from a cross-sectional survey and two approaches to contingency fit, this study produces three basic findings. First, both discounted cash flow (DCF) techniques and nonfinancial measures are widely used in capital budgeting. However, DCF techniques are more important than nonfinancial measures, and nonfinancial measures appear to serve as a partial substitute when DCF analysis is less efficient. Second, DCF techniques and nonfinancial measures are not unconditionally appropriate. Although the impact of firm strategy on capital budgeting methods is not supported by the present results, the study shows that product standardization affects both capital budgeting methods, as hypothesized. Firms with high product standardization tend to place more emphasis on DCF analysis, while firms with low standardization are more likely to focus on nonfinancial measures. Third, an appropriate fit under contingency theory between product standardization and the two capital budgeting methods is significantly associated with a firm's satisfaction with the capital budgeting process.
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West, Douglas, and Gerard P. Prendergast. "Advertising and promotions budgeting and the role of risk." European Journal of Marketing 43, no. 11/12 (November 13, 2009): 1457–76. http://dx.doi.org/10.1108/03090560910989984.

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PurposeThis study aims to look at the conventional wisdom with regards to budgeting methods, processes, and sophistication in light of recent macro work relating budgetary approaches to risk‐taking.Design/methodology/approachBased on a survey of UK advertisers and personal interviews, current advertising and promotions budgeting methods and processes are summarized. A series of hypotheses relating risk, process and experience to advertising and promotions budgeting sophistication were tested.FindingsUK advertisers were found to use a variety of budgeting methods (two methods on average per company). Judgmental methods dominate, especially the “what is affordable” method, but at the same time more sophisticated methods like objective and task and measurement techniques (in particular return on investment) were solidly represented. The relationship between budgeting sophistication and risk was investigated, the premise being that risk and budgeting sophistication are inversely related, as well as budgetary processes and marketing experience.Research limitations/implicationsConsiderable insight is provided into the methods and processes being used. It is concluded that the explanation as to why firms use sophisticated or unsophisticated methods for setting their advertising and promotion budgets is largely related to organizational culture.Originality/valueJust over 1.5 percent of the UK's gross domestic product is spent on advertising and promotions (£19 billion). The study suggested that the primary reason for the lack of consensus on budgetary sophistication is that stakeholders involved with budgeting are far less concerned with specific methods than dealing with cultural norms, personalities, access to supporting data and policies and practices.
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Kowalewski, Mirosław, and Monika Zamielska. "Application of Budgeting in Selected Municipal Companies in the Warmińsko-Mazurskie Voivodeship." Olsztyn Economic Journal 15, no. 4 (December 31, 2020): 339–50. http://dx.doi.org/10.31648/oej.6857.

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This study aimed to determine the scope to which budgeting is used as a management method in selected enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship. The research goal was achieved through the following tasks: identification of the reasons for and methods of budgeting used in enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship and determining the methods of controlling budget implementation in the examined entities. The use of budgeting in the practice of Polish municipal enterprises, as well as the knowledge of how to use this management instrument, seems to be relatively common. Nevertheless, there are still entities convinced of the insufficient amount of benefits resulting from budgeting and that these benefits may be lower than the labour input and costs incurred in budgeting. Research has revealed that budgeting is used primarily in medium and large companies with annual revenues of over PLN 50,000,000 and employing over 200 employees. An important feature that connects all entities using budgeting is the desire to reduce costs and improve financial results. The desire to increase internal control and make more effective decisions was the main reason for the implementation of budgeting in these enterprises. The dominant methods of budgeting are the top-down and incremental methods. Budget control is exercised by various people and units. Disclosed deviations most often relate to exceeding the planned level of costs and failure to meet the deadlines for renovation and investment tasks.
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AlKulaib, Yaser A., Sulaiman A. Al-Jassar, and Khalid Al-Saad. "Theory And Practice In Capital Budgeting: Evidence From Kuwait." Journal of Applied Business Research (JABR) 32, no. 4 (June 30, 2016): 1273–86. http://dx.doi.org/10.19030/jabr.v32i4.9736.

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Capital budgeting is an important tool in corporate finance, which is supported with numerous methods. Previous researches in this field shows that simple methods of capital budgeting are preferred over complex methods. With an objective to adopt relevant modification in the academic sector this paper evaluates the preferred capital budgeting practices in Kuwait, one of the strongest economy in the world, through a structured questionnaire distributed among 100 firms. The study also reveals the significance of demographic factors on real life capital budgeting practices as well as it probes in to the significance of the subjects; introductory finance, financial management and risk management. The results of the study are consistent with the previous researches in this field, that majority of the respondents use the NPV. Furthermore, age, educational qualification, managerial levels, years of experience, company size, among others all have significant effects on most capital budgeting methods.
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Dissertations / Theses on the topic "Methods of budgeting"

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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
unrestricted
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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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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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FILHO, ANTONIO CARLOS DE SOUZA SAMPAIO. "MODIFIED CAPITAL BUDGETING METHODS UNDER UNCERTAINTIES: AN APPROACH BASED ON FUZZY NUMBERS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2014. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=37098@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
Essa tese apresenta uma abordagem alternativa para orçamento de capital, denominada Métodos Modificados de Avaliação de Projetos de Investimentos em Ambiente Fuzzy, para avaliação de projetos em condições de incerteza. O desenvolvimento da abordagem proposta está dividido em duas fases: na primeira fase, é estabelecido um modelo determinístico generalizado que prevê explicitamente a utilização dos custos de oportunidade associados com os fluxos de caixa intermediários de um projeto de investimento empresarial. Os pressupostos implícitos dos métodos modificados da taxa interna de retorno e do valor presente líquido são incluídos nos métodos do índice de lucratividade e do tempo de retorno do investimento total. Os indicadores resultantes são o índice de lucratividade modificado e o tempo de retorno do investimento modificado. Essa abordagem unificada tem a propriedade de coincidir as decisões de aceitação / rejeição de projetos de investimentos de mesmos horizontes de vida e escalas com as do valor presente líquido modificado e, portanto, maximizam a riqueza do acionista. Na segunda fase, números fuzzy triangulares são utilizados para representar as incertezas das variáveis de um projeto de investimento: os fluxos de caixa, as taxas de financiamento e de reinvestimento e a taxa de desconto ajustada ao risco. Os indicadores fuzzy resultantes são o valor presente líquido modificado, a taxa interna de retorno modificada, o índice de lucratividade modificado e o tempo de retorno do investimento modificado. A aplicação de custos de oportunidades e de critérios difusos para a atribuição dos valores das variáveis permite obter resultados mais realistas e compatíveis com as condições de mercado. Devido à complexidade dos cálculos envolvidos, novas funções financeiras de uso amigável são desenvolvidas utilizando Visual Basic for Applications do MS-Excel: três, para avaliação de projetos em condições de certeza (MVPL, MIL e MTRI) e quatro para avaliação em condições de incerteza (MVPLfuzzy, MTIRfuzzy, MILfuzzy e MTRIfuzzy). A principal contribuição dessa tese é a elaboração de uma nova abordagem unificada para orçamento de capital em condições de incerteza que enfatiza os pontos fortes dos métodos modificados do valor presente líquido e da taxa interna de retorno, enquanto contorna os conflitos e as desvantagens individuais dos métodos convencionais. Os resultados mostram que os métodos propostos são mais vantajosos e mais simples de se utilizar que outros métodos de avaliação de investimentos em condições de incerteza.
This thesis presents an alternative approach to capital budgeting, named Fuzzy Modified Methods of Capital Budgeting, for evaluating investment projects under uncertainties. The development of the proposed approach is divided into two phases: in the first stage, a general deterministic model that explicitly provides for the use of the opportunity costs associated with the interim cash flows of a project is established. The implicit assumptions of the modified internal rate of return and modified net present value methods are included in the index of profitability and in the total payback period. The resulting indicators are the modified index of profitability and the modified total payback period. This unified approach has the property to match the decisions of acceptance / rejection of investment projects with same horizons of life and same scales with the decisions of the modified net present value method and therefore maximize shareholder wealth. In the second phase, triangular fuzzy numbers are used to represent the uncertainties of the project variables: cash flows and reinvestment, financing and risk-adjusted discount rates. The resulting indicators are the fuzzy modified net present value, the fuzzy modified internal rate of return, the fuzzy modified index of profitability and the fuzzy modified total payback period. The application of opportunity costs and fuzzy criteria for determining the variables allows obtaining more realists and consistent results with the market conditions. Due to the complexity of the calculations involved, new MS-Excel financial functions are developed by using Visual Basic for Applications: three functions for evaluating projects under conditions of certainty (MVPL, MIL and MTRI) and four functions for evaluating projects under uncertainties (MVPLfuzzy, MTIRfuzzy, MILfuzzy and MTRIfuzzy). The main contribution of this thesis is to develop a unifying approach to capital budgeting under uncertainty that emphasizes the strengths of the methods of modified net present value and modified internal rate of return, while bypassing the individual conflicts and drawbacks of the conventional methods. Results show that the proposed methods are more advantageous and simpler to use than other methods of investment appraisal under uncertainties.
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Muli, Hastings Kyale. "Optimization methods in logic programming applied to expert systems for capital budgeting." Thesis, University of Ottawa (Canada), 1992. http://hdl.handle.net/10393/7693.

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This thesis evaluates the benefit of meshing mathematical programming and expert systems for solving capital budgeting problems, using constraint logic programming methods. A review of modelling capabilities of mathematical programs for capital budgeting, and of financial expert systems leads to defining the respective role and potential of each method, and to the proposal of a two-tiered project selection approach: project evaluation and resource allocation. With emphasis placed on a tight coupling of the two tiers, logic programming is shown to be a language of choice to implement mathematical programming within an expert system shell. Prolog has the requisite properties to deal with both logical considerations and optimization problems. Although Prolog was not primarily designed to solve optimization problems, it is shown that the backtracking mechanism of the Prolog language is powerful enough for that purpose; it liberates the programmer from having to implement tree-search programs. A generate and test program is written in Turbo-Prolog, and compared to a more sophisticated test and generate implementation that uses methods of constraint satisfaction programming. Continuous capital budgeting problems are solved in CLP(${\cal R}$), an experimental extension of Prolog that enables the solution of simultaneous algebraic constraints, as required to solve linear programs.
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Liang, Yi. "Capital budgeting decision-making: Database, aggregation and disaggregation methods for a large scale problem." Thesis, University of Ottawa (Canada), 1994. http://hdl.handle.net/10393/6714.

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Andrades-Garay, Carmen T. "Effects of methods of teaching computerized family budgeting to literate and non-literate women in Puerto Rico /." The Ohio State University, 1994. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487856076414649.

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Andersen, Frans, and David Fagersand. "Forecasting commodities : - A study of methods, interests and preception." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-230411.

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This study aims to investigate reasons for variation in accuracy between different forecast methods by studying the choice of methods, learning processes, biases and opinions within the firms using them; enabling us to provide recommendations of how to improve accuracy within each forecast method. Eleven Swedish and international companies that are regularly forecasting commodity price-levels have been interviewed. Since there is a cultural aspect to the development of forecast methods; the authors have chosen to conduct a qualitative study, using a semi-structured interview technique that enables us to illustrate company-specific determinants. The results show that choice of methods, learning processes, biases and opinions all have potentially substantial implications on the accuracy achieved. The phenomena’s individual implication on accuracy varies amongst method-group.
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Conteh, Patrick Saidu. "The Credibility of Government Budget: The Case of Sierra Leone." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2530.

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Fiscal reports have, since 2010, documented weak budget credibility in Sierra Leone public financial management noting that the government budget does not constitute a dependable framework for the planning, allocation and efficient use of the nation's resources. The purpose of this study was to develop a budgetary reform agenda and the research question that guided the study related to the reasons for the high monetary variances between the approved budget and the year-end financial reports. Government budgets and financial reports were reviewed for 2010-2014 and senior government officials were interviewed regarding the main stages of the annual budgetary process. The new public management model constituted the overarching conceptual foundation based on a qualitative case study of 7 government ministries and the House of Parliament. The baseline criteria for efficient government budgeting developed by the Organization for Economic Cooperation and Development served as the analytical framework from which four themes were established to analyze the planning, preparation, approval and the execution of the annual budget. The main finding was that the government's budget exhibited a lack of credibility given the significant variances between the budget and the actual outcomes; and the ineffective role of the legislature. As part of the financial management reforms needed, the government would have to rewrite the budget law and recruit experienced staff to strengthen the legislative budgetary function. These changes could contribute to the enhancement of value in the government's use of taxpayers' monies, causing improved economic and financial reporting and thereby promoting positive social change for the people of Sierra Leone.
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Magnusson, Hanna, and Matilda Magnusson. "Reala optioner i samband med vindkraftsprojekt." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-29262.

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Bakgrund och problem: Vindkraftens tillförlitliga fastställelse av lönsamhet påverkas av olika osäkerheter, främst vindförhållanden men även ekonomiska faktorer. Vanligtvis används de traditionella metoderna så som nuvärdesmetoden, pay-back metoden och IRR för att värdera en investerings lönsamhet. Dessa metoder är dock otillräckliga vid värdering av riskfyllda projekt. Reala optioner tar hänsyn till flexibilitetens värde och är en komplettering till de traditionella metoderna vid värdering av riskfylla investeringar. Reala optioner möjliggör att fatta beslut efter iakttagelser av hur utvecklingen utvecklas. Genom flexibilitet kan osäkerhet minskas. Syfte: Syftet är att beskriva och analysera hur reala optioner tar sig uttryck i vindkraftsprojekt i Sverige. Detta för att skapa förståelse för om reala optioner används för att hantera den osäkerhet som föreligger i vindkraftsprojekt. Metod: Studien kännetecknas av en metod som är av hermeneutik, induktiv och kvalitativ karaktär. Studien blir därmed av tolkande art och vi utgår från empiri i studien. Semistrukturerade intervjuer har genomförts med tre bolag i vindkraftsbranschen. Slutsats: Utifrån vår forskningsfråga: ”Hur tar sig reala optioner uttryck i vindkraftsprojekt?” kunde vi finna tre av fem reala optioner i de studerade bolagen. Dessa är: optionen att skjuta upp investeringar, optionen att göra stegvisa investeringar och optionen att expandera. Trots att begreppet reala optioner inte används i de studerade bolagen kan slutsatser ändå dras att reala optioner existerar i vindkraftsprojekt. Uppsatsens bidrag: Vår förhoppning med uppsatsen är bland annat att den ska bidra med ökad förståelse för användningen av reala optioner i vindkraftsprojekt. Förslag till framtida forskning: Vår studie behandlar fem reala optioner. Trigeorgis (2005) redogör åtta reala optioner i artikeln: Making use of real options simple: an overview and applications in flexible/modular decision making. En studie som inkluderar alla åtta reala optioner i vindkraftsprojekt hade varit intressant. Detta för att undersöka om det finns fler reala optioner än de tre denna studie identifierat i vindkraftsprojekt.
Background and problem: The reliable determination of the wind power profitability is affected by various uncertainties, mainly wind conditions but also economic factors. Generally the traditional methods are used, such as net present value method, the pay-back method and the IRR when it comes to evaluate an investment's profitability. These methods are insufficient to valuing risky projects. Real options considering the value of flexibility and is a complement to the traditional methods when it comes to valuation of risky investments. Real options allow making decisions based on observations of how the evolution develops. Through flexibility, the uncertainty can be reduced. Purpose: The purpose is to describe and analyze how the real options are reflected in windpower projects in Sweden. This is to create an understanding if the real options are used to manage the uncertainty that exists in wind power projects. Method: The study is characterized by a method of hermeneutic, inductive and qualitative character. The study is therefore interpretive and the starting point of the study is empirical data. Semi-structured interviews were conducted with three companies in the wind power industry. Conclusion: Based on our research question: "How do the real options find their expression in wind power projects?" are we able to find three of the five real options in the studied companies. These are: the option to defer investment, the option to stage investment and the option to expand. Although the concept of real options is not used in the studied companies, conclusions can still be drawn that real options exists in wind power projects. The grants in the essay: Our hope, among other things, is that the essay will contribute to increased understanding for the use of real options in wind power projects. Proposals for future research: Our study deals with five real options. Trigeorgis (2005) describes eight real options in the article: Making Use of Real Options Simple: an overviewand applications into flexible/modular decision making. A study that includes all eight real options in wind power projects would be interesting. This is to investigate whether there are more real options than the three this study identifies in wind power projects.
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Books on the topic "Methods of budgeting"

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Levary, Reuven R. Quantitative methods forcapital budgeting. Cincinnati, OH: South-Western Pub. Co, 1990.

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Levary, Reuven R. Quantitative methods for capital budgeting. Cincinnati, OH: South-Western Pub. Co., 1990.

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Mengistu, Berhanu. Budget methods and policy priorities: The essential fit between method and the nature of the policy problem. Bellville, South Africa: School of Government, University of the Western Cape, 1997.

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Mutanov, Galimkair. Mathematical Methods and Models in Economic Planning, Management and Budgeting. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-45142-7.

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Porter-O'Grady, Timothy. Nursing finance: Budgeting strategies for a new age. Rockville, Md: Aspen Publishers, 1987.

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M, Graf Christina, ed. Budgeting concepts for nurse managers. 2nd ed. Philadelphia: Saunders, 1992.

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Asch, David C. Financial planning: Modelling methods and techniques. London: Kogan Page in association with the Chartered Institute of Management Accountants, 1989.

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1944-, Matkin Gary W., ed. Using financial information in continuing education: Accepted methods and new approaches. Phoenix, Ariz: Oryx Press, 1997.

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E, Weingand Darlene, and Zimmerman Al, eds. Budgeting and the political process in libraries: Simulation games. Englewood, Colo: Libraries Unlimited, 1992.

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Götze, Uwe. Investment appraisal: Methods and models. Berlin: Springer, 2008.

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Book chapters on the topic "Methods of budgeting"

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Arnold, Tom, and David North. "Risk Simulation Concepts and Methods." In Capital Budgeting Valuation, 279–98. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118258422.ch15.

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Goel, Sandeep. "Capital budgeting appraisal methods." In Finance for Non-Finance People, 226–41. Second edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-16.

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Arnold, Tom, and Terry Nixon. "Alternative Methods of Evaluating Capital Investments." In Capital Budgeting Valuation, 79–94. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118258422.ch5.

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Pierru, Axel, and Denis Babusiaux. "Financing Mix and Project Valuation: Alternative Methods and Possible Adjustments." In Capital Budgeting Valuation, 381–402. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118258422.ch20.

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Hung, C. L., and Douglas C. West. "Top Advertisers Budgeting Methods in Canada." In Proceedings of the 1990 Academy of Marketing Science (AMS) Annual Conference, 341–45. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-13254-9_67.

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West, Douglas, Gerard Prendergast, and Yi-Zheng Shi. "Advertising Budgeting Methods and Processes in China." In Developments in Marketing Science: Proceedings of the Academy of Marketing Science, 288–94. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-11845-1_99.

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Mutanov, Galimkair. "Mathematical Methods of Budget Modeling." In Mathematical Methods and Models in Economic Planning, Management and Budgeting, 1–38. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-45142-7_1.

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Mutanov, Galimkair. "Currency Trading Methods and Mathematical Models." In Mathematical Methods and Models in Economic Planning, Management and Budgeting, 99–130. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-45142-7_4.

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Mutanov, Galimkair. "Mathematical Methods for Making Investment Decisions." In Mathematical Methods and Models in Economic Planning, Management and Budgeting, 195–263. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-45142-7_6.

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Mutanov, Galimkair. "Methods and Mathematical Models of Budget Management." In Mathematical Methods and Models in Economic Planning, Management and Budgeting, 39–71. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-45142-7_2.

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Conference papers on the topic "Methods of budgeting"

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Opgenoord, Max M., and Karen E. Willcox. "Sensitivity analysis methods for uncertainty budgeting in system design." In 57th AIAA/ASCE/AHS/ASC Structures, Structural Dynamics, and Materials Conference. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2016. http://dx.doi.org/10.2514/6.2016-1423.

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Karabulut, Miyase, Sıtkı Sönmezer, Vedat Zeki Yenen, and Zeynep Emir. "Evaluation of Investment Projects: A Case from Turkish Cement Sector." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01587.

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Capital budgeting is crucial for firms that have projects to evaluate especially when the projects are mutually exclusive or financing is scarce. The aim of the study is to determining the most widely used methodologies in capital budgeting decisions and their effectiveness. A qualitative research will provide cement sector specific examples in assessing industry projects and compares the methods of Net Present Value, İnternal rate of Return, Pay-back period, discounted pay-back period and MIRR. Each method is briefly discussed and its drawbacks and advantages are mentioned in detail. Other sectors are also examined in terms of capital budgeting. Our preliminary results indicate that net present value method dominates capital budgeting decisions in the sectors under study.
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Jain, Pallavi, Krzysztof Sornat, and Nimrod Talmon. "Participatory Budgeting with Project Interactions." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/54.

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Participatory budgeting systems allow city residents to jointly decide on projects they wish to fund using public money, by letting residents vote on such projects. While participatory budgeting is gaining popularity, existing aggregation methods do not take into account the natural possibility of project interactions, such as substitution and complementarity effects. Here we take a step towards fixing this issue: First, we augment the standard model of participatory budgeting by introducing a partition over the projects and model the type and extent of project interactions within each part using certain functions. We study the computational complexity of finding bundles that maximize voter utility, as defined with respect to such functions. Motivated by the desire to incorporate project interactions in real-world participatory budgeting systems, we identify certain cases that admit efficient aggregation in the presence of such project interactions.
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Davies, Jonathan, Miguel Arana-Catania, Rob Procter, Felix-Anselm van Lier, and Yulan He. "A mixed-methods ethnographic approach to participatory budgeting in Scotland." In GoodIT '21: Conference on Information Technology for Social Good. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3462203.3475891.

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Mesároš, P., J. Talian, and M. Kozlovská. "Semi-automated budgeting of structures included in modern methods of construction based on 3D model." In The 2nd International Conference on Engineering Sciences and Technologies. Taylor & Francis Group, 6000 Broken Sound Parkway NW, Suite 300, Boca Raton, FL 33487-2742: CRC Press, 2016. http://dx.doi.org/10.1201/9781315393827-96.

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Naseri, ValiAllah, Babak Kashanizadeh, and Farhad Varposhti. "Online Operational Budgeting of Electricity Distribution Network Based on Integration Strategic and Operational Planning by Swot & AHP Methods." In 2018 23rd Electrical Power Distribution Conference (EPDC). IEEE, 2018. http://dx.doi.org/10.1109/epdc.2018.8536274.

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Byun, Jeongmin, and C. R. Liu. "Methods for Improving Chucking Accuracy." In ASME 2008 International Manufacturing Science and Engineering Conference collocated with the 3rd JSME/ASME International Conference on Materials and Processing. ASMEDC, 2008. http://dx.doi.org/10.1115/msec_icmp2008-72388.

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Since recent studies have demonstrated the benefits of hard turning over other abrasive machining processes as a finishing process in terms of surface integrity, a strong need has existed to improve the performance of chucking. It is because the poor repeatability and accuracy in the positioning of chucked workpieces became the major bottleneck in the implementation of finish hard turning for precision mechanical components. However, the understanding of chucking has not been adequate, nor has any systematic method been reported for improving chucking accuracy. In this paper, all the major factors that affect the positioning accuracy and repeatability of a chucked workpiece have been identified by error budgeting and systematic measurements. In addition, the characteristics of these factors, as well as their effect on chucking accuracy, were investigated. From the results, a chucking error map that summarizes the relations between these factors and the positioning error of a chucked workpiece was developed. Then, a series of experiments were carried out, based on the results of the earlier works to test the effectiveness of the error budget. The results demonstrated that the knowledge on these factors was accurate and it could be effectively used to improve the positioning accuracy and repeatability of a range of cylindrical workpieces chucked for machining. It was also shown that hard turning alone, without any extra machining process, could satisfy the same level of concentricity which is currently achieved by finish grinding in the machining of different types of cylindrical workpieces. Even if this study was originally intended for the implementation of finish hard turning that can replace finish grinding, the methods developed can be used to improve the final form accuracy of cylindrical workpieces in other finishing processes including grinding if any workholding devices similar to chucks are used to hold the workpieces. The methodology and the procedures for improving chucking accuracy are covered in a pending patent by the authors.
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etersone, Mara, and Karlis Ketners. "Performance improvements of tax and customs authorities. Case study: Latvia." In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.01.

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The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activities of SRS and could be practically implemented at SRS.
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Mandolini, Marco, Claudio Favi, Federico Campi, and Michele Germani. "A Decision-Making Approach for Procuring Custom-Made Machineries and Components." In ASME 2020 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/detc2020-22292.

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Abstract The paper wants to improve the procurement processes for custom-made machineries and components. Indeed, the current methods and software platforms adopted by industries for purchasing machineries do not consider value generated through the entire lifecycle. Furthermore, the purchasing process of custom-made components from external suppliers is often and still characterized by several negotiation activities. This paper wants to improve this context by proposing two approaches to fostering the procurement processes. The first objective is to define an approach for standardizing the method for configuring machineries to be supplied from suppliers and to establish an approach for estimating their costs. The most important benefits of such an approach consist of (i) machinery selection based on the Total Value of Ownership (TVO), and (ii) optimized suppliers’ selection by strengthening relationships between customers and suppliers. The second objective is to define a method and a software platform for managing the procurement phase of custom-made components. The most important benefits of this approach consist of (i) the standardization of procurement policies for custom and standard components, and (ii) the faster budgeting process. Future work consists of defining a reference model for gathering primary data required for TVO computation and defining standard agreements between suppliers and customers.
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Tochilkina, A. E. "Zero-base budgeting method: advantages and disadvantages." In SCIENCE OF RUSSIA: TARGETS AND GOALS. LJournal, 2020. http://dx.doi.org/10.18411/sr-10-02-2020-20.

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Reports on the topic "Methods of budgeting"

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Donohue, Sean, and Lina M. Downing. Capital Budgeting: Do Private Sector Methods of Budgeting for Capital Assets Have Applicability to the Department of Defense. Fort Belvoir, VA: Defense Technical Information Center, December 2005. http://dx.doi.org/10.21236/ada443411.

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