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Sallack, David, and David N. Allen. "From Impact to Output: Pennsylvania's Planning‐Programming Budgeting System in Transition." Public Budgeting & Finance 7, no. 1 (March 1987): 38–50. http://dx.doi.org/10.1111/1540-5850.00734.
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Woinalang, Anestasye Agnes, Jullie J. Sondakh, and Ventje Ilat. "FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 110. http://dx.doi.org/10.32400/ja.14429.5.2.2016.110-118.
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Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between expenditure allocation and performance with efficiency and effectiveness. This research aims to analyze the affecting of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially. This study uses samples for 70 people to test the hypothesis of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially used F test and T test with multiple linear analysis method. The result prove that budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating simultaneous affect significantly to performance based budgeting of APBD. Budgetting integration with planning and organizing and monitoring and evaluating partially affect significantly to performance based budgeting of APBD Keywords : APBD, Reinventing Government, Agency, Kebijakan
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Ibrahim, Mukdad. "Designing zero-based budgeting for public organizations." Problems and Perspectives in Management 17, no. 2 (June 10, 2019): 323–33. http://dx.doi.org/10.21511/ppm.17(2).2019.25.
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Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by describing the foundations of zero-based budgeting, as well as providing a brief comparative exploration of ZBB alongside other contemporary budgeting systems. To gain a deeper understanding of zero-base budgeting and the potential, as well as the drawbacks that this type of budgeting system holds, this paper examines the actual experience of several organizations that have implemented the zero-based budgeting method. This is accomplished by conducting a critical review of all the research and case studies that have been conducted on this topic. It is the hope of the author that both public sector and non-profit organizations will benefit from the findings of this paper when considering the implementation of their own zero-based budgeting, resulting in better planning and performance evaluation.
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Nurlaeli, Acep. "PERENCANAAN PEMBIAYAAN BERBASIS PLANNING PROGRAMMING BUDGETTING SYSTEM (PPBS) DI SEKOLAH DASAR ISLAM TERPADU ANNI’MAH BANDUNG." Jurnal Isema : Islamic Educational Management 5, no. 1 (June 30, 2020): 29–40. http://dx.doi.org/10.15575/isema.v5i1.8912.
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Perencanaan pembiayan pendidikan yang baik berkontribusi terhadap mutu pengelolaan pendidikan. Perencanaan pembiayaan pendidikan merupakan total biaya yang dikeluarkan baik oleh individu peserta didik, keluarga yang menyekolahkan anak, warga masyarakat perorangan, kelompok masyarakat, maupun yang dikeluarkan oleh pemerintah untuk kelancaran pendidikan. Satuan pendidikan dituntut mampu menyusun perencanaan pembiayaan secara tepat. Permasalahan utama penelitian ini yaitu bahwa satuan pendidikan memerlukan adanya model perencanaan pembiayaan yang dipandang efektif. Penelitian ini bertujuan untuk menggambarkan perencanaan pembiayaan pendidikan Berbasis PPBS (Planning, Programming, Budgeting System). Penelitian menggunakan metode deskriptif kualitatif. Hasil penelitian menemukan bahwa Model PPBS (planning, programming, budgeting system) merupakan model perencanaan, penyusunan program dan penganggaran yang dipandang sebagai suatu sistem yang tak terpisahkan satu sama lainnya. Penelitian ini menyimpulkan bahwa perencanaan pembiayaan berbasis PPBS merupakan proses komprehensif dalam pengambilan keputusan karena model PPBS merupakan suatu pendekatan sistematik yang berusaha untuk menetapkan tujuan, mengembangkan program, menentukan besaran biaya, dan proses penganggaran yang merefleksikan kegiatan program jangka panjang. Perencanaan berbasis PPBS berkontribusi positif pada peningkatan mutu Sekolah Dasar (SD) Islam terpadu (IT) Anni’mah yang teridentifikasi ditandai adanya peningkatan mutu guru, meningkatnya mutu siswa, lingkungan belajar semakin kondusif, disiplin sekolah semakin baik, ketersediaan sumber belajar memadai, partisipasi orang tua meningkat, serta satuan biaya semakin terukur dengan jelas.Kata kunci: Perencanaan, Program, Budgeting Sistem
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Lisal, Alvin, Asti Widayanti, and Magdalena Karismariyanti. "SISTEM INFORMASI PERENCANAAN DAN EVALUASI ANGGARAN BIAYA PRODUKSI MENGGUNAKAN PENDEKATAN METODE ACTIVITY BASED BUDGETING." Operations Excellence: Journal of Applied Industrial Engineering 10, no. 3 (November 2, 2018): 219. http://dx.doi.org/10.22441/oe.v10.3.2018.002.
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As a manufacturing company before production, they should make production planning and calculate the production costs. One of the production cost planning tools are production budget. The company usually budgeting their production cost by prediction total cost, not consider the product, material, labour and mechine, its make company harder to evaluate the absorption of production budgets. Activity based budgeting method (ABB method) was a budgeting tools considering activity. The goal make this information system help company make production planning considering activity and evaluate company performance by evaluate the absosrption of budgeting (comparision between budget and realization). This information system built with the object-oriented method and development model with SDLC, use the programming language PHP and CodeIgniter framework. This system has the functionality to make production budget such as budgetary costs of raw materials, the cost of direct labor, and factory overhead costs based on the activity and also make transactions in accounting journals and ledgers and make realization budget reports and make comparison report between budget and realization and evaluating. The functionality of application has run 100% after tested with black box testing and user acceptance tests have been performed.
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Miller, Davina. "Planning programming budgeting system and the case of rational decision‐making in Britain's ministry of defence." Defense Analysis 6, no. 2 (June 1990): 131–45. http://dx.doi.org/10.1080/07430179008405442.
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Hadihardaja, Iwan K., and Neil S. Grigg. "Decision support system for irrigation maintenance in Indonesia: a multi-objective optimization study." Water Policy 13, no. 1 (January 14, 2011): 18–27. http://dx.doi.org/10.2166/wp.2010.051.
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Maintenance of irrigation infrastructure is essential to sustain food production and farmers' earnings. Given the shortage of funds for maintenance in developing countries, it is critical to understand the degradation of the function of irrigation systems so that optimal budget allocations can be made. A case study of Indonesia proposes an Infrastructure Density Index that can be used to justify budgets for regions with distinct characteristics. Current policy and practice in Indonesia is to allocate the budget uniformly, based on unit cost per hectare. Thus, the existing system provides unvarying budgets without considering the irrigation assets in each network system of a region. Regional differences should be taken into consideration during budget allocations since each region has different infrastructure characteristics related to the density of hydraulic structures, length of irrigation canals, and area of the irrigation system. A budgeting model has been developed by using non-linear programming and an analytic hierarchy process to promote more reasonable budgeting allocation policy. The case study focuses on seven irrigation regions in West Java Province, Indonesia. Fair budgeting strategy is illustrated by the relationship between structure density and the Budgeting Index.
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Sidek, Zailani Mohamed. "ISK Academic Budgeting and Planning Support System (ISKABS)." Journal of Decision Systems 1, no. 2-3 (January 1992): 287–304. http://dx.doi.org/10.1080/12460125.1992.10511530.
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Altundemir, Mehmet Emin, and Gonca Gungor Goksu. "Performance-Based Budgeting on Strategic Planning: The Case Study in Turkish Higher Education System." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 3 (March 22, 2017): 263–70. http://dx.doi.org/10.18844/gjhss.v3i3.1568.
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Karimi Jahromi, Shohrehosadat, Mohammad Sharif Malekzadeh, and Abbas Abbas Saleh Ardestani. "Designing a Budgeting Model in Crisis Management: Case Study of Power Generation Plants." REICE: Revista Electrónica de Investigación en Ciencias Económicas 8, no. 16 (December 30, 2020): 450–73. http://dx.doi.org/10.5377/reice.v8i16.10709.
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Important decision makings are always the imperatives of the crisis in the first moments, which, whatever the speed of decision-making by crisis management is greater, the speed of crisis control is greater. Since each organization is subject to various crises and power plants are no exception to this rule, to this end, the purpose of this study is to design a budgeting model for crisis management in a case study of power generation plants. In this research, we examine the relationship between crisis management steps and Planning, Programming and Budgeting System. A statistical population of this study is 60 managers of the power generation plants. The relationships between variables were tested using Smart-PLS software. The results of the model test showed that there is a significant relationship between budgeting dimensions and crisis management.The model fitness value is also numerically equal to 0.638, which is a strong index and indicates the overall high quality of the model.
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Prayitno, Didik, Einde Evana, and Usep Syaipudin. "PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR." Jurnal Akuntansi dan Keuangan 24, no. 1 (January 29, 2019): 63–75. http://dx.doi.org/10.23960/jak.v24i1.236.
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The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government.
The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting.
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Dipayana, Muhammad Avicinna, Iwan Triyuwono, and Wuryan Andayani. "The Process of Performance Based Budgeting in Probolinggo City by Utilizing SIMRAL: A Phenomenology Study." Journal of Accounting and Business Education 1, no. 1 (September 19, 2017): 113. http://dx.doi.org/10.26675/jabe.v1i1.9753.
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<p>This study aims to interpret the performance-based budgeting process by utilizing Planning, Budgeting and Reporting Information System (SIMRAL) in Probolinggo City’s budget. This research is regarded as qualitative, particularly referring to phenomenological study projected to dig deep into the informants’ perspectives and their meaning. The results of this study revealed that the performance-based budgeting process in Probolinggo City with SIMRAL’s utilization is interpreted the disobedience of budgeting to planning; moreover, SIMRAL is regarded as a solution for such disobedience. Referring to such a notion, a conclusion can be drawn which reads "SIMRAL is the solution for the disobedience of budgeting to planning". The understanding of the meaning of performance-based budgeting with SIMRAL’s utilization did not necessarrily make the Probolinggo municipal government implement the performance-based budgeting in accordance with the rules. The factors leading to such a situasion are outlined as follows: 1) discrepancies between planning and budgeting documents, 2) reporting of performance which has not run well, 3) human resources which need strengthening, 4) the lack of leadership qualities of SKPD (working units), and 5) the lack of an integrated application system</p><p><strong>Keywords: </strong>meaning, performance-based budgeting, SIMRAL, system</p>
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Bondarenko, Tatiana, Galina Panaedova, Lira Gurieva, Tatiana Belyanchikova, and Irina Mityushina. "Special features of corporate budget planning: contemporary approach." E3S Web of Conferences 159 (2020): 04006. http://dx.doi.org/10.1051/e3sconf/202015904006.
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The purpose of this article was to study budgeting process from the point of its structure, analyze the Russian and European models of budget planning. Russian experts seem to favor a combination of rolling budgeting and top-down approach. Zero based method is preferred for larger projects with strict budgeting culture. For smaller and medium business, there remains lack of attention to budgeting. It is caused by lack of finance, experience and prioritization of other financial management tools. The classical approach used in the beginning stage would definitely be the top-down approach, which despite some its flaws can work well in the beginning stage of business development, when the strategy is rather aggressive and growth-oriented. Larger better-established organizations tend to realize importance of budgeting process and devote greater attention to developing its structure. The combination of methods is rather appropriate and additional investment should be made specifically into the Information System used in the budgeting process, as it is associated with reducing labor costs and accelerating processes. Unfortunately, Russian companies still find it difficult to keep up with development of new techniques on budgeting process overseas. This was shown in detailed comparison of Russian budgeting model with the European one.
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Soleimani, Hamid, Hojjat Soleimani, Seyed Hesam Vaghfi, and Davood Salehfar. "The Necessity of Applying Accrual Accounting In Establishing performance Budgeting System (An Analytical Study)." International Journal of Accounting and Financial Reporting 2, no. 2 (October 14, 2012): 89. http://dx.doi.org/10.5296/ijafr.v2i2.2496.
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Nowadays, governments have considered the novel management approaches, namely modifying their budgeting systems into performance-based ones due to the increasing pressure to enhance responsiveness and performance transparency. Hence, operational budgeting, as the most optimum accepted method of budgeting, has been put under the spotlight of governments. The differentiating character of this system from the traditional systems is its focus on the objectives, consequences and calculating the actual cost of activities, reducing the costs and improving the quality of services provided for people. Planning and successful execution of operational budgeting system has a strong correlation with the characteristics of the governmental accounting system and financial reporting. An important prerequisite for reconciliation of the budgeting system is to modify the accounting system, so that it could calculate the actual price. Development and implementation of the operational budgeting in the governmental agencies requires application of accrual accounting in order to determine the actual costs of programs and activities. In this research, operational budgeting and accrual accounting were addressed with an analytical approach and the necessity of establishing accrual accounting, as a prerequisite for implementation of the budgeting on an operational basis was emphasized
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Брузати, Luka Bruzati, Грядунова, and Alina Gryadunova. "Programming and budgeting system: foreign practice and the basis for practical application for Russia." Journal of Public and Municipal Administration 5, no. 2 (June 28, 2016): 20–25. http://dx.doi.org/10.12737/20536.
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The main idea of the article is reforming of the public administration system and correct using of the fi-nance. The way of reforming is Programming and Budgeting System, it has a lot of advantages and provides the result. A lot of foreign countries use this system very successfully and this practice can be use in Russia with some correction. The USA is the first country which started to use this system. There are some prob-lems in sphere of using Programming and Budgeting System and it has to solve them because it is very per-spective and useful direction. It is necessary to use different programs of the development and plan costs for them, then it is important to set clear goals and encourage employees for achievement of them.
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McGrann, James M., Kent D. Olson, Timothy A. Powell, and Ted R. Nelson. "Microcomputer Budget Management System." Journal of Agricultural and Applied Economics 18, no. 1 (July 1986): 151–56. http://dx.doi.org/10.1017/s0081305200005458.
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AbstractThe enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.MBMS was developed for use by extension staff, researchers, lenders, consultants, and operators of diversified farms and ranches with many enterprises that use enterprise and whole farm budgeting for analysis and planning activities. The flexibility and detailed nature of the program requires the user to have knowledge of enterprise budgeting and operation of complex computer programs. This paper presents a discussion of the features and capabilities of the software and the computational procedures used in the cost calculations.
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Warsoko, Soetanto. "PENGARUH PARTISIPASI ANGGARAN, TINGKAT KESULITAN SASARAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP TINGKAT REALISASI ANGGARAN PENERIMAAN PAJAK BUMI DAN BANGUNAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 1 (February 6, 2017): 40. http://dx.doi.org/10.24034/j25485024.y2007.v11.i1.2222.
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Budgeting is an element of management controll system that works as planning device. Budgeting is accepted as key element in the system of planning and controlling. The purpose of the study is know the influence of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation to the realization degree of budgeting revenue from tax of land and construction/Pajak Bumi dan Bangunan.Samples of the study are KP PBB Kanwil XI DJP East Java with 8 (eight) number of KP PBB that consist of KP PBB Surabaya I, Surabaya, II, Surabaya III, Gresik, Bojonegoro, Pamekasan, Madiun, Ngawi. Data analysis for this study using miltiple regression.The results of this study shows that variation pattern the changes variables of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation explains contribution the influence variable of realization degree of budgeting revenue from land and construction/Pajak Bumi dan Bangunan in the amount of 38,9% (R-square).
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McCarl, Bruce A., M. Edward Rister, Ruby Ward, Charles R. Long, Dean McCorkle, Houshmand Ziari, J. Richard Conner, Allen W. Sturdivant, and Troy N. Thompson. "Strategie Agribusiness Operation Realignment in the Texas Prison System." Journal of Agricultural and Applied Economics 32, no. 1 (April 2000): 145–58. http://dx.doi.org/10.1017/s1074070800027899.
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AbstractMathematical programming-based systems analysis is used to examine the consequences of alternative operation configuration for the agricultural operations within the Texas Department of Criminal Justice. Continuation versus elimination of the total operation as well as individual operating departments are considered. Methodology includes a firm systems operation model combined with capital budgeting and an integer programming based investment model. Results indicate the resources realize a positive return as a whole, but some enterprises are not using resources profitably. The integer investment model is found to be superior for investigating whether to continue multiple interrelated enterprises.
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Yuzvovich, Larisa, Ekaterina Korogodina, and Lucia Azisova. "Improving the System of Budgeting at Industrial Enterprises." SHS Web of Conferences 50 (2018): 01015. http://dx.doi.org/10.1051/shsconf/20185001015.
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The scientific article is devoted to the issues of budgeting system at industrial enterprises. The problem of improving the budgeting system in the enterprises of the corporate sector has always been a key issue for both government and business. In a time of economic turmoil and post-crisis periods, this problem becomes even more relevant. Methodological tools are analytical and economic methods of information processing. The relevance, theoretical and practical significance of the scientific research is determined by the focus on solving an important scientific and practical problem of empirical importance for budgeting within the financial planning system with limited financial resources and optimization of project financing sources.
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Moutinho, L., and P. A. Phillips. "The impact of strategic planning on the competitiveness, performance and effectiveness of bank branches: a neural network analysis." International Journal of Bank Marketing 20, no. 3 (June 1, 2002): 102–10. http://dx.doi.org/10.1108/02652320210424188.
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The banking distribution system is going through a rapid process of change. This research study focuses on the analysis of the perceptions, of 58 bank branch managers selected from 14 branches belonging to two major Scottish banks, of the impact of a variety of planning practices on competitiveness, overall performance, strategic planning effectiveness and marketing effectiveness. The gathered data were then subjected to a number of learning iterations as part of a specifically designed neural network topology. Major findings derived from the study revealed that: bank branch effectiveness is affected by effective management practices; the overall performance of the branch depends highly on both long term thinking and innovation; long‐term thinking seems to have also a high degree of impact on strategic planning effectiveness; and finally, the degree of precision attached to planning, programming, budgeting and control seems to trigger high levels of marketing effectiveness.
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Simakov, K., and S. Chernyshova. "Improving the Management Accounting System through Strategic Budgeting in an Industrial Enterprise." Economic Herald of the Donbas, no. 4 (62) (2020): 78–84. http://dx.doi.org/10.12958/1817-3772-2020-4(62)-78-84.
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The article defines the principles of formation, development, implementation and use of management accounting at an industrial enterprise. The scheme of making managerial decisions within the concept of budgeting is given. The necessity of determining the role of budgeting in the system of management accounting of an industrial enterprise is substantiated. The relationship between the budgeting process and the strategic goals of the industrial enterprise with the help of a balanced system of indicators, which provides a comprehensive assessment of the strategic indicators of the enterprise by integrating its strategic goals and tactical capabilities. The mechanism of transformation of strategic goals of an industrial enterprise to the operational level with the help of components of a balanced system of indicators is presented. It is proved that the use of strategic budgets in the system of management accounting makes it possible to improve the quality of current and strategic planning in the enterprise, to make it an effective element of the management system.
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Jones, L. R., and Jerry L. McCaffery. "Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory." Public Budgeting Finance 25, no. 3 (September 2005): 1–19. http://dx.doi.org/10.1111/j.1540-5850.2005.00364.x.
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Enthoven, Alain. "How Systems Analysis, Cost-Effectiveness Analysis, or Benefit-Cost Analysis First Became Influential in Federal Government Program Decision-Making." Journal of Benefit-Cost Analysis 10, no. 2 (2019): 146–55. http://dx.doi.org/10.1017/bca.2019.23.
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AbstractIn 1948, the RAND Corporation, formed to connect military planning with research and development decisions, became an independent nonprofit organization. Before then, cost-effectiveness analysis, benefit-cost analysis, and systems analysis had no established home in the federal government. In the 1950s, under the leadership of Charles Hitch, Chief, RAND Economics, undertook a program of activities they called “systems analysis,” including evaluation of the costs and effectiveness of weapon systems. In 1961, Robert McNamara appointed Hitch to be the Comptroller of the Department of Defense and invited Hitch to carry out his vision he described as “Programming and Systems Analysis.” Programming became the Planning, Programming, Budgeting System (PPBS) and the Five-Year Defense Program that linked strategies to forces to budgets. Systems Analysis assisted the Secretary to make choices of weapon systems and strategies. In 1965, Hitch returned to California and ultimately became President of the university. McNamara wanted Systems Analysis to report directly to him, and on his recommendation, President Lyndon Johnson appointed me Assistant Secretary for Systems Analysis. In 1966, the President directed that all departments in the executive branch establish offices based on the Systems Analysis model. In 1967, Henry S. Rowen became President of the RAND Corporation. He broadened RAND’s scope beyond the military to include Health Services, education, urban problems including homelessness, ethics in scientific research, and climate research. In 1970, Rowen led the establishment of the Pardee RAND Graduate School, offering a doctoral degree in Public Policy Analysis to extend widely the application of the RAND Systems Analysis approach to many fields.
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Arief, Muhammad Sukri. "THE EVALUATION OF THE PERFORMANCE BASED BUDGETING IN HEALTH, EDUCATION, AND PUBLIC WORKS AGENCIES OF POLEWALI MANDAR REGENCY, WEST SULAWESI PROVINCE." Mega Aktiva: Jurnal Ekonomi dan Manajemen 9, no. 1 (May 27, 2020): 39. http://dx.doi.org/10.32833/majem.v9i1.110.
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New paradigm of modern society pushes financial reform of regencies. One form of the reform is the application of performance-based budgeting. The budget compilation process and target demonstrate regencies’ opportunities to develop vision and mission as well as to materialize society expectation and desire in accordance with the regencies potentials. However, the implementation of the budget faces uneasy challenges. The subjects of this paper consist of budgeting process included planning, implementation, performance measurement and evaluation, and reporting. This paper also describes problems in budgeting process. The technique of collecting data were collected by observation, in depth interview and analyzed by using qualitative method that was developed based on descriptive paradigm to describe comprehensive meaning of Polewali Mandar Regency, budgeting process. This research shows that in general, the idealism of performance based budgeting is not yet achieved. There are many mistakes in budgeting process sequences included planning, implementation, performance measurement and evaluation, and reporting. The less comprehensive communication, integration computerized application system, rewards and punishment system, and work ethic became the causes of the problems.
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Капогузов, Е., and E. Kapoguzov. "INTERRELATION OF STRATEGIC PLANNING AND INITIATIVE AND PRODUCT BUDGETING IN RUSSIA AND ABROAD." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2018, no. 1 (February 25, 2018): 92–96. http://dx.doi.org/10.21603/2500-3372-2018-1-92-96.
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<p>The article features the development of initiative budgeting practices in Russia and some elements of foreign experience. It highlights the lack of theoretical elaboration and methodological support of the initiative budgeting process, which does not contribute to the objective institutionalization of initiative budgeting and prevents the dissemination of best practices and social learning among stakeholders. The research reveals the importance of solving the fundamental scientific problem and developing evaluation methods to measure the effectiveness of budget expenditures in various discrete institutional alternatives as well as forming the mechanisms of product budgeting at the level of Russian municipalities is shown. Elements of scientific discourse in this sphere are shown in the context of the development of issues of public management modernization and the budget process in particular. With regard to development practices in the regions, it is noted that processes in the sphere of open budgeting and initiative budgeting are more likely to occur at the stage of «informing», whereas for the success of the system it is necessary to move to the stage of citizens engagement and coproduction. The article lists some opportunities of open budgets and initiative budgeting use as elements of direct democracy for the development of single-industry cities along with other instruments of strategic management.</p>
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Митрофанова, Elena Mitrofanova, Эсаулова, and Irena Esaulova. "Planning and Budgeting Personnel Costs of the Organization (Lecture 5)." Management of the Personnel and Intellectual Resources in Russia 4, no. 1 (February 17, 2015): 47–53. http://dx.doi.org/10.12737/8129.
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This article continues the abstract of lectures on discipline “Economics of personnel management” under the bachelor program.
The article reveals the concept of planning and budgeting personnel costs based on the assessment of the contribution of human resources and staff management
system in achieving the objectives of the organization. Presents the stages of the budgeting process in personnel costs. Consistently contents of the main
tasks of budgeting personnel costs: evaluation plans for personnel management, evaluation complexity of work to plan implementation in the fi eld of personnel
management, the calculation of staff costs and costing of the activities for each planned direction, budget development, staff costs, protection and approval
of the budget, the monitoring of budget execution.
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Thaker, Keyur. "General Motors India (2009)." Emerald Emerging Markets Case Studies 1, no. 1 (January 1, 2011): 1–15. http://dx.doi.org/10.1108/20450621111129672.
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Subject area Management control system, corporate performance management, budgeting, planning, multinational organization. Study level/applicability Graduate and executive education level management programs. Case overview General Motors India (GMI) operations established in 1994 and grew steadily, unlike her startling global performance. In 2007, GMI unveiled its new vision and mission for aggressive growth, expansion and establishing presence across all segments. With increased globalization of General Motors Corporation (GMC), the strategic importance of GMI for sourcing was envisaged. The case describes the organization structure and management control systems at GMI and the changes onto new strategy and vision. The case narrates the unique futures of its control systems such as dual reporting and matrix organization, business plan deployment (BPD), budgeting, performance measurement and compensation system. Expected learning outcomes The financial planning and control system in a large decentralized multinational subsidiary. Typical organizational responsibility structure and administrative and functional, dual-control mechanism. Appreciate strategic planning and budgeting process and how the strategy is cascaded through multiple key result areas and the BPD board. The business environment and strategy dynamics and its relationship with the prevalent control system. Opportunity for students to speculate the changes in control system in wake of radical changes in the business and company environment. Opportunity to introduce Simmons (1995) levers of controls and management control system package. Supplementary materials Teaching notes.
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Masterov, A. I. "Problems and Ways to Improve Results-Based Budgeting in Russia." Finance: Theory and Practice 23, no. 2 (May 4, 2019): 44–57. http://dx.doi.org/10.26794/2587-5671-2019-23-2-44-57.
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Based on the analysis of macroeconomic statistics, the article reveals the significance of programmatic approaches in budgeting concerning Russia’s state reflation. The purpose of the article is to identify problems impeding results-based budgeting in Russia and to find the ways to solve them. The methods of dynamic, system and factor analysis have been used. Foreign experience and best practices of program approaches in budgeting have been analyzed. It has been concluded that the following problems impede the effectiveness of introducing program approaches into Russia’s budgeting process: insufficient methodological elaboration of state programs; underdevelopment of planning institutions; low efficiency level of investment projects; poorly developed corporate sector of the economy. The authors have developed recommendations on increasing the effectiveness of the program approaches in Russia’s budgeting process: to create a specialized body responsible for developing the methodological support for results-based budgeting; to process current methodological support and to develop recommendations on improving the quality of economic planning; to introduce holding competitions for investment projects to get the right to implement them at the expense of the state budget. Further development of the results-based budgeting in Russia depends on the quality of the developed state programs and the effectiveness of individual investment projects. This requires improving the quality of planning and analytical calculations at the planning stage. The state should raise its attention to the quality of state programs as well as to the methodological support for planning investment projects implemented within the framework of the program approach.
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Purnama, Indrawan Jaya, and Vishnu Juwono. "Implementation of Electronic Budgeting in the Provincial Government of the Special Capital Region of Jakarta." Jurnal Administrasi Publik : Public Administration Journal 11, no. 1 (June 16, 2021): 42–53. http://dx.doi.org/10.31289/jap.v11i1.4398.
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This research is a case study which aims to determine the data input process along with problems in the implementation of e-budgeting in the DKI Jakarta Government and how the suitability of these processes and flows was seen from the Brinkerhoff and Crosby Policy Implementation Theory. Data collection was carried out through field observations, interviewing informants, and documentation. The collected data was then presented and analyzed qualitatively with an interactive analysis model. From the results of data analysis, it was found that the flow of budget input through the e-budgeting application system includes several stages involving government from the lowest level RT / RW to the regent / mayor, provincial DPRD, and the Ministry of Home Affairs starting from the aspiration collection stage, discussion, evaluation, and arrived at the stipulation. Problems faced in the implementation of e-budgeting include errors during budget planning and planning for regional property needs, short data input times, prices and components of goods in the e-budgeting system were not up to date, there was no component or other item that were not suitable with SKPD planning, and the existence of political intervention to support certain political activities. When viewed from Brinkerhoff and Crosby's theory of policy implementation, it was found that the e-budgeting implementation carried out in DKI Jakarta still did not fully fulfill the criteria of the policy theory. It can be seen from the various problems that occurred in the implementation of e-budgeting which contradicts this theory.
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Sulistiadi, Wahyu. "Sistem Anggaran Rumah Sakit yang Berorientasi Kinerja untuk Meningkatkan Kualitas Keuangan Publik." Kesmas: National Public Health Journal 2, no. 5 (April 1, 2008): 234. http://dx.doi.org/10.21109/kesmas.v2i5.256.
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Upaya meningkatkan mutu pelayanan terbaik dan untuk memperbaiki standar pelayanan, manajemen di rumah sakit perlu memperhatikan kinerja pencapaian unit-unit pelaksana pelayanan kesehatan tersebut. Salah satu upaya mengalokasikan sumber daya rumah sakit dalam pengendalian kinerja pelayanan rumah sakit adalah sistem anggaran. Kebanyakan rumah sakit yang merupakan keuangan publik masih mengandalkan sistem anggaran tradisional dalam perencanaan anggarannya. Sistem anggaran rumah sakit berorientasi pada kinerja (performance budgeting) merupakan upaya terobosan prinsip anggaran tradisional yang kerap dilakukan. Walaupun ada kesulitan dalam menentukan output measurement, sistem anggaran ini dapat diandalkan dalam reformasi keuangan rumah sakit karena memiliki banyak kelebihan dalam akuntabilitas keuangan rumah sakit.Kata kunci : Anggaran berorientasi kinerja, ukuran output, keuangan rumah sakit.AbstractIn order to increase service quality and to improve service standard, hospital management should give attention to performance achievement of each unit within hospital system. One way of allocating hospital resources in controlling hospital service performance is budgeting system. Most government hospitals still use traditional budgeting system in planning the budget. Performance budgeting system is a breakthrough compared to traditional budgeting system. Although there are still difficulties in determining the output measurement, the performance budgeting system can be counted on hospital financial reform due to its accountability.Key words: Performance budgeting, output measurement, hospital finance.
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أ.د. محمد علي الربيدي and أ. محمد منصور الماس. "The Impact of Characteristics of Enterprise Resource Planning System in Improving the Effectiveness of Budgeting Systems: A Field Study of Telecommunication Companies in Yemen." مجلة الدراسات الاجتماعية 27, no. 2 (August 2, 2021): 29–50. http://dx.doi.org/10.20428/jss.27.2.2.
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This study aimed to measure the impact of characteristics of enterprise resource planning (ERP) systems in improving the effectiveness of budgeting systems on telecommunication companies in Yemen. To achieve the objective of this study, a questionnaire was designed for collecting data from the target population in the six telecommunication companies in Sana’a city in the Republic of Yemen. A sample of 135 employees in four non-governmental telecommunication companies was selected from the departments of finance, budget and financial analysis, internal audit, and information technology. The Statistical Program for Social Sciences (SPSS) was used to analyze the data. The results of the study revealed that there is statistically significant positive impact of ERP characteristics on improving the effectiveness of the budgeting system. The study recommends that telecommunication companies need to adopt the implementation of ERP systems completely to improve the effectiveness of their budgeting systems.
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Mutamimmah, Munfarida Rizky, Alwan Sri Kustono, and Rochman Effendi. "Pengelolaan Keuangan Desa Melalui E-Village Budgeting di Kabupaten Banyuwangi." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 1 (May 24, 2018): 105. http://dx.doi.org/10.19184/ejeba.v5i1.7746.
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This study aims to determine village financial management in Srono Sub District of Banyuwangi District by using e-Village Budgeting system and the effectiveness of using that system. This study uses primary data was collected from respondent’s answers on interview was conducted with the parties concerned on village financial management in Srono Sub District of Banyuwangi District. Methods of data analysis is using descriptive with qualitative approaches and triangulation as a test of data validity. The results showed that village financial management by e-Village Budgeting consists of the process of planning, administration, and accountability of APBDesa. By using e-Village Budgeting village financial management becomes more effective and efficient. Keywords : e-Village Budgeting, Management and Village Financial
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Karila, Alpo, Jarmo Vakkuri, and Juhani Lehto. "Budgetary bias in the Finnish public hospital system." International Journal of Public Sector Management 33, no. 4 (December 20, 2019): 401–18. http://dx.doi.org/10.1108/ijpsm-07-2019-0184.
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Purpose The purpose of this paper is to analyze the dynamics of budgetary biasing in the context of public hospitals. Design/methodology/approach The study applies theories of accounting and budgeting behaviors in the specific institutional context of health care systems. Based on the theoretical framework, data from interviews with hospital budget officers were analyzed using qualitative content analysis. Findings A typology of biases is provided. It proved to be useful and highlighted the central empirical assumptions and preliminary results of biasing dynamics. Practical implications Understanding the logic of budgeting actors and the drivers of bias may help explain why bias so often appears in health care budgeting. It further contributes to understanding whether the bias is functional or dysfunctional. Originality/value The concepts of budgetary bias are rarely used in the context of health care budgeting, so the study fills a gap in research knowledge.
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Håkansson, B. "A COMPUTER BASED SYSTEM FOR PRODUCTION PLANNING AND BUDGETING IN HORTICULTURAL FIRMS." Acta Horticulturae, no. 203 (June 1987): 13–22. http://dx.doi.org/10.17660/actahortic.1987.203.1.
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Hossain, Md Istiaq, and M. Babul Hasan. "A Decomposition Technique For Solving Integer Programming Problems." GANIT: Journal of Bangladesh Mathematical Society 33 (January 13, 2014): 1–11. http://dx.doi.org/10.3329/ganit.v33i0.17649.
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Dantzig-Wolfe decomposition as applied to an integer program is a specific form of problem reformulation that aims at providing a tighter linear programming relaxation bound due to the non-convexity of an integer problem. In this paper, we develop an algorithm for solving large scale integer program relying on column generation method. We implemented our algorithm for solving Capital budgeting and scheduling type problems. Moreover, we used the Computer Aided System (CAS) AMPL to convert our algorithm into programming codes and illustrated the same problem in our program. We demonstrate our method by illustrating some numerical examples. DOI: http://dx.doi.org/10.3329/ganit.v33i0.17649 GANIT J. Bangladesh Math. Soc.Vol. 33 (2013) 1-11
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Miranti, Paul J. "Corporate Learning and Traffic Management at the Bell System, 1900–1929: Probability Theory and the Evolution of Organizational Capabilities." Business History Review 76, no. 4 (2002): 733–65. http://dx.doi.org/10.2307/4127708.
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This study analyzes the evolution of organizational capabilities for assessing market growth and capital budgeting in the traffic management operations of the Bell System from 1900 to 1929. The initial impetus for developing the complex procedures that were integrated into this process was the need to enhance firm competitiveness, particularly in response to the threats to its survival during the financial panic of 1907. The resultant new organizational capabilities, however, also eventually proved vital in successfully guiding the firm's planning for system automation and in demonstrating compliance with regulatory mandates for efficient and economical service. Moreover, this study explains how probability theory became a key element in this managerial transition, thus, providing the Bell System with a powerful analytical tool useful for confronting uncertainty in budgeting and business planning.
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Sarjiyanto, Sarjiyanto, and Mulyadi Mulyadi. "Territorial Indicative Budget Ceilings (PIK) as Instrument of Technocracy of Regional Development Planning." JEJAK 10, no. 1 (March 10, 2017): 138–54. http://dx.doi.org/10.15294/jejak.v10i1.9132.
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This research aims at analyzing the local government policy related to the local budget posture in the each territorial. There are uncertainty methods in dividing and formulating the local budget posture in each territorial in Indonesia. It is not depend on the actual economic variables of each territorial. This study uses the literature studies to collect the data of planning and budgeting. The content analysis of this local government economic policy is based on of the planning and budgeting process itself. The detailed information is found by observations and in-depth interview with the informants about the planning and budgeting process in Rembang. The result shows the variables that can determine the fair instrument in formulating the local budget posture some of which are: the number of population, the number of drop out (DO), the illiteracy (IR), the infant mortality rate (IMR), the malnutrition data, the number of poor (HCI), the economic growth, the damaged road infrastructure, the damaged irrigation system, the damaged schools, the land building tax, and the amount of retribution.
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Popa, Ioan Gabriel, and Leontin Stanciu. "Short Considerations On The Integrated Defense Procurement Management System Of Romania." International conference KNOWLEDGE-BASED ORGANIZATION 21, no. 2 (June 1, 2015): 354–59. http://dx.doi.org/10.1515/kbo-2015-0059.
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Abstract In the current context and along with the emergence and implementation of the Government Emergency Ordinance no. 114/2011 regarding the award of certain public contracts in the fields of defense and security, ordinance imposing the mandatory application of art. 288 of the Treaty on the Functioning of the European Union concerning the transposition of the Union’s directives, both purchases of products, works and services and the purchase of military products are regulated. In order to implement this ordinance, the MoD is “asked” to rethink the whole system of defense procurement. In my opinion, the current Integrated Defense Procurement Management System (IDAMS) consists of Technical-Operational Requirements System, Planning, Programming, Budgeting and Evaluation System, and Integrated Procurement Management System even if it has introduced a series of instructions, policies, principles and procedures based on defense procurements and respond only partially to the current reality specifically referring to the purchase of arms and ammunition from their own production and less to their procurement from external suppliers. For this reason, we believe that IDAMS must be known and understood, which is exactly what the article below intends to de, and ultimately, this system should be changed, the by amending general and specific legislation.
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Butyugina, Anastasiya, and Elena Gorbunova. "Improvement of budgeting subsystem in agriculture of the “AdeptIS: Agrocomplex” configuration." E3S Web of Conferences 254 (2021): 10013. http://dx.doi.org/10.1051/e3sconf/202125410013.
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Agriculture differs from other sectors of the economy by the presence of various forms of ownership, as well as the discrepancy between the calendar year and the production year. Therefore, for organizations specializing in the production and processing of products in agriculture, it is very difficult to choose programs for automating cost, operational and tax accounting. But, at the present stage, automation is necessary to maintain the competitiveness of the enterprise. In a market economy, planning is one of the most important management functions. The volume and quality of information provided by the accounting service is of great importance for proper and prompt financial planning. From this point of view, in our opinion, the system for organizing production, accounting, control and budgeting is relevant. Automation of budgeting in agro-industrial organizations will ensure production efficiency, increase productivity and labor efficiency, as well as competitive products manufacturing. The article describes the features of the introduction and application of information technologies, taking into account the specifics of agricultural industries. The theoretical and methodological possibilities of the automated budgeting system for the enterprises of the agro-industrial complex are also considered and analyzed. In summary, the main conclusions on improving automated cost accounting and budgeting are formulated.
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Junaedi, Dedi, and Faisal Salistia. "PENGARUH UTANG LUAR NEGERI TERHADAP PEREKONOMIAN DAN KEMISKINAN:." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 1, no. 2 (September 30, 2019): 98–118. http://dx.doi.org/10.47467/alkharaj.v1i2.11.
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ABSTRACT
This study aims to: analyze the significance of the effect of foreign debt on economic growth and poverty levels in Indonesia; examine whether different regimes of the Angagran system affect the management of foreign debt in the context of stimulating the economy and alleviating poverty; and explore what budget system is most behind in encouraging the national economy and poverty alleviation. The method used is descriptive-quantitative analysis using a dummy variable multiple regression test, with genus samples and times series data 1949-2018, data taken from Bank Indonesia (BI) , National Development Planning Agency (Bappenas), Central Statistics Agency (BPS), World Bank and other reference sources.
The research results show that foreign debt and inflation have a correlation with the condition of the national economy, specifically the value of Indonesia's Gross Domestic Product (GDP) and the level of poverty. Debt and inflation tend to increase the value of GDP and reduce poverty. This applies to all regimes of the government budget system. The difference in the budget system regime has a real and positive effect in terms of debt governance as an economic driver and poverty alleviation, in achieving GDP, performance-based budgeting regimes, integrated budget regimes and balanced budgets have better impacts than better than program-based budgeting regimes. The best budget system sequences are: performance based budgeting, integrated budgeting, budgeting budgeting and program based budgeting. In poverty alleviation, a balanced budget regime, a performance based budget and an integrated budget are more than a program based budget regime. The order of the best budget system to support poverty alleviation is a balanced budget system, a performance based budget, an integrated budget and a program based budget.
Keywords: Budget, Debt, Economy, GDP, Inflation, Poverty
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Cygańska, Małgorzata, and Henryk Lelusz. "Budgeting as a Method of Financial Management of Polish Hospitals Compared to European Countries." Olsztyn Economic Journal 7, no. 1 (June 30, 2012): 5–14. http://dx.doi.org/10.31648/oej.3361.
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Кузьмина, М. С., and И. И. Тонких. "BUDGETING AS AN EFFECTIVE TOOL FOR INTERNAL PLANNING OF DEFENSE-INDUSTRIAL COMPLEX." Organizer of Production, no. 4 (March 10, 2021): 59–68. http://dx.doi.org/10.36622/vstu.2020.89.35.006.
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Введение. Развитие методического обеспечения системы управления и планирования предприятий оборонно-промышленного комплекса обуславливает применение различных функциональных инструментов с использованием экономических, математических и статистических методов, позволяющих повысить эффективность деятельности предприятий оборонно-промышленного комплекса на основе принципов формализации, системности, регулярности. Данные и методы. Теоретической основой явились научно-исследовательские труды российских и зарубежных ученых, связанные с проблемами планирования, учета и контроля затрат, бюджетирования предприятий производственного сектора, практический опыт предприятий оборонно-промышленного комплекса. Полученные результаты. В статье уточнено понятие внутрифирменного планирования на предприятиях оборонно-промышленного комплекса, рассмотрены принципы внутрифирменного планирования, позволяющие адаптироваться к условиям цифровизации экономики, представлены функции бюджетирования и этапы постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом отраслевой специфики и в рамках реализации подхода к процессу бюджетирования «снизу вверх/сверху вниз». Исследовано распределение полномочий в рамках методологического обеспечения бюджетного процесса между предприятиями оборонно-промышленного и головной организацией холдинга, к которому они относятся, и обозначены существенные критерии исполнения бюджета. Заключение. Рассмотрены особенности реализации процедуры постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом их отраслевой принадлежности. Introduction. The development of methodological support for the management and planning system of enterprises in the military-industrial complex determines the use of various functional tools using economic, mathematical and statistical methods; allowing to increase the efficiency of the enterprises of the military-industrial complex on the basis of the principles of formalization, consistency, and regularity. Data and methods. The theoretical basis was the research works of Russian and foreign scientists related to the problems of planning, accounting and control of costs, budgeting of enterprises in the manufacturing sector, and the practical experience of enterprises of the military-industrial complex. Results. The article clarifies the concept of intra-firm planning at enterprises of the military-industrial complex, considers the principles of intra-firm planning, which make it possible to adapt to the conditions of digitalization of the economy, presents the budgeting functions and stages of setting up a budgeting system at enterprises of the military-industrial complex, taking into account the industry specifics and as part of the implementation of the approach to the process bottom-up / top-down budgeting. The distribution of powers within the framework of the methodological support of the budgetary process between the enterprises of the military-industrial and the parent organization of the holding to which they belong has been investigated, and essential criteria for budget execution have been identified. Conclusion. The features of the implementation of the procedure for setting up the budgeting system at the enterprises of the military-industrial complex, taking into account their industry affiliation, are considered.
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Nugraha, Aan Yudha, and Udik Budi Wibowo. "Manajemen sistem informasi e-budgeting pada Sekolah Menengah Atas Negeri di Kota Yogyakarta." Jurnal Akuntabilitas Manajemen Pendidikan 8, no. 1 (August 1, 2020): 70–80. http://dx.doi.org/10.21831/jamp.v8i1.30596.
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Penelitian ini bertujuan untuk: 1.) Mendeskripsikan mengenai manajemen sistem informasi (SI) e-budgeting di Sekolah Menengah Atas Negeri (SMAN) di Kota Yogyakarta; dan 2.) Menganalisis keunggulan dan hambatan dalam manajemen SI e-budgeting di SMAN di Kota Yogyakarta. Penelitian ini merupakan penelitian kualitatif dengan jenis studi kasus. Penelitian dilaksanakan di SMAN di wilayah Kota Yogyakarta. Subjek penelitian meliputi kepala sekolah, bendahara dan admin e-budgeting. Penelitian juga dilakukan pada Dinas Pendidikan Pemuda dan Olahraga, Balai Pendidikan Menengah Kota Yogyakarta, dan Dinas Pendidikan Kota Yogyakarta. Data dikumpulkan melalui teknik wawancara, observasi dan studi dokumen. Analisis data menggunakan model analisis data Creswell. Teknik keabsahan data penelitian menggunakan teknik triangulasi dan menggunakan bahan referensi. Hasil penelitian menunjukkan sistem e-budgeting baru diterapkan pada jenjang SMAN sederajat. Perencanaan mengikuti pola penyusunan RKAS. Pengorganisasian meliputi pengerahan staf dan adanya pelatihan. Sistem ini berfungsi untuk mengelola dana BOS dan APBD. Pengawasan dilakukan oleh kepala sekolah dan dinas terkait. Terdapat keunggulan dan hambatan dalam implementasi e-budgeting. E-budgeting berperan dalam meningkatkan transparansi dan akuntabilitas pembiayaan pendidikan. AbstractThis study aims to: 1.) Describe the management of information systems (IS) e-budgeting at State High Schools (SMAN) in Yogyakarta City; and 2.) Analyze the advantages and obstacles in the management of SI e-budgeting at SMAN in Yogyakarta City. This research is a qualitative study with a case study type. This research was conducted at SMAN in the Yogyakarta City area. Research subjects include the principal, treasurer, and admin e-budgeting. The research was also conducted at the Youth and Sports Education Office, Yogyakarta City Secondary Education Center, and the Yogyakarta City Education Office. Data collected through interview techniques, observation, and study of documents. Data analysis uses Creswell's data analysis model. The validity of the research data using triangulation techniques and using reference materials. The results showed that the new e-budgeting system was applied at the same level of high school. Planning follows the RKAS preparation pattern. Organizing includes staff deployment and training. This system functions to manage BOS and APBD funds. Supervision is carried out by principals and related agencies. There are advantages and obstacles in implementing e-budgeting. E-budgeting plays a role in increasing transparency and accountability in education funding.
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Макаревич, Е. В., and Л. Н. Игнатова. "Development of a systematic approach to managing budgeting in an organization." Voprosy regionalnoj ekonomiki, no. 1(46) (March 15, 2021): 92–99. http://dx.doi.org/10.21499/2078-4023-2021-46-1-92-99.
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В статье рассматривается необходимость бюджетирования и планирования в организации. Рассмотрены виды и состав бюджетов, а также их роль в формировании сводного бюджета. В соответствии с этим приведен перечень актуальных проблем, с которыми организации сталкиваются в процессе постановки системы бюджетирования и планирования своей деятельности, и обозначены направления их решения. The article discusses the need for budgeting and planning in an organization. The types and composition of budgets, as well as their role in the formation of the consolidated budget are considered. In accordance with this, a list of urgent problems that organizations face in the process of setting up a budgeting and planning system for their activities is given, and directions for their solution are indicated.
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FILIN, Sergei A., and Alena A. KUZINA. "Principles for managing innovative activities of entities in Russia during the transition to the digital economy." Digest Finance 26, no. 1 (March 30, 2021): 107–22. http://dx.doi.org/10.24891/df.26.1.107.
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Subject. Budgeting as a management technology is highly sought after by enterprises and groups of companies all over the globe regardless of their industry affiliation and scale of operations. The budgeting methodology is a dynamically developing field of scientific research; it provides tools enabling to solve urgent problems, namely those related to data bulk processing at the stage of planning and generation of budget versions. Objectives. The study aims to justify principles of data modeling in management accounting and budgeting; to develop data modeling tools aimed at achieving the objectives of an enterprise or a group of companies. Methods. In the study, I employ logical analysis methods and a systems approach. Results. The paper substantiates data modeling principles in management accounting and budgeting systems of enterprises and groups of companies. Based on the formulated principles, I developed data modeling tools for implementation in spreadsheets, special applications, and cloud-based technologies. Conclusions. Developing and elaborating the budgeting system of enterprises and groups of companies should be based on data modeling under the principles and approaches to their systematization and structuring formulated in the paper. The offered data modeling tools may be useful in the organization of management accounting and formation of a budget model on all automation platforms, as well as in Microsoft Excel, using Power Pivot and Power Query add-ins.
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Weigelt, Thibault, and Erica Sharma. "Family planning and budgeting for human rights in India." International Journal of Human Rights in Healthcare 13, no. 4 (July 13, 2020): 333–45. http://dx.doi.org/10.1108/ijhrh-08-2019-0065.
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Purpose The purpose of this paper is to analyse the budget of the Indian family planning programme from a human rights perspective. Family planning services play an important role in the realisation of the reproductive rights of women. In India, the family planning programme is one of the largest in the world with thousands of patients, mostly women, accessing services every year. Although the Indian legal system guarantees the right to health, Indian women from marginalised sections of society still battle inadequate services and the absence of health care that respects their right to reproductive autonomy and choice. Therefore, the question is: in the presence of a strong legal framework, what are the factors that contribute to this phenomenon? Design/methodology/approach The authors have gathered data from the project implementation plans at the state level comparing year-wise expenditure for family planning against overall expenditure for reproductive, maternal and child health expenditure. The data are then compared to the number of women using sterilisation to suggest a relationship between both. Finally, the article relies on desk research to review scholarship on the Indian family planning programme and applicable human rights obligations. Findings The paper finds that social-economic rights such as the right to health are applicable to government spending and budgeting. It also finds current spending in the NHM is insufficient to guarantee women’s reproductive rights as the vast majority of resources are spend on sterilisation, thus limiting women’s ability to choose the number and spacing of children. Research limitations/implications The data used in this research bears one limitation: the propensity of the government to change the guidelines as to how States should present their budgets in the project implementation plans. The authors have adjusted the data so that it remains comparable. However, the adjustment was not possible for all expenditure data, which is why the current study is limited to the family planning programme alone. Practical implications The paper argues that to be human rights compliant, health budgets of the NHM need to be geared towards the specific needs of women in terms of family planning. Finally, the article briefly outlines the role played by human rights and human rights litigation in impacting government budgets. Originality/value India’s family planning programme has been examined from a performance and medical standpoint, focussing on medical indicators such as total fertility rate, unmet needs for family planning, amongst others. Academic scholarship has investigated through statistical analysis patterns of contraceptive use and contraceptive mix. What is absent, however, is an assessment of the programme from a right-based perspective by looking at the human rights obligations of India and their normative implications for the Indian family programme.
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Putra, Danang Insita, and Mihoko Matsuyuki. "Disaster Management Following Decentralization in Indonesia: Regulation, Institutional Establishment, Planning, and Budgeting." Journal of Disaster Research 14, no. 1 (February 1, 2019): 173–87. http://dx.doi.org/10.20965/jdr.2019.p0173.
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A consensus has emerged that decentralization of the disaster management sector improves disaster risk governance effectiveness and responsiveness. While many researchers contend that decentralization creates institutional capacity building and disaster management regulation opportunities, few studies have measured or analyzed both decentralization and disaster management. We examined changes to the disaster management system and the opportunities and challenges arising following decentralization, as well as how vertical and horizontal relationships between government actors have changed in Indonesia. First, we found that decentralization had a positive effect on the implementation of disaster management with respect to regulation, institutional establishment, budgeting, and planning. Second, despite general improvements, challenges remain, including regulatory inconsistencies, a lack of funding and capacity for local institutional establishments, a lack of participation of experts, a strong dependence on the central government, and an increased corruption rate. Third, while a decentralized disaster management system framework has been established, the local government’s capacity and the overall network remain limited, with national institutions playing a leading role. These findings suggest that empowering the Regional Disaster Management Agency (BPBD) and strengthening the vertical and horizontal provincial/municipal networks of the BPBD would both enhance the disaster management system and allow local actors to play a more critical role in disaster management.
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Ліхоносова, Г. С., and О. І. Нецвітаєва. "МЕХАНІЗМИ БЮДЖЕТУВАННЯ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА : МОЖЛИВОСТІ УПРАВЛІННЯ ФІНАНСОВОЮ БЕЗПЕКОЮ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 3 (October 18, 2019): 24–30. http://dx.doi.org/10.32620/cher.2019.3.03.
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Formulation of the problem. The article presents the author's opinion on the possibilities of using the mechanisms of budgeting the activity of the enterprise as tools of financial security management. The liberalization of financial relations and the free cross-border movement of capital led to the intensification of internal and external shocks on the development of economic entities. The purpose of the article is to study the theoretical aspects of the budgeting system as a tool for managing the financial security of an enterprise, in order to form a holistic view of budgeting as an economic category. The object of the study is the process of budgeting the activity of the enterprise, its organizational and economic capabilities and tools for managing the financial security of the enterprise. Methods used of the research: systematic approach, method of generalization, comparison, logical-meaningful method, monographic method, methods of induction and deduction, etc. The main hypothesis is that the financial stability of a functioning enterprise depends on the economic policy option, which is formed by the structure of the budgeting instruments of the enterprise. Presenting main material. The reasons for using this tool at the enterprise are revealed. The efficiency of the use of budgeting in the management of financial security of the enterprise is shown. Budgeting makes it possible to increase the financial soundness of management decisions and the effectiveness of information support of enterprise management; to differentiate between the leaders of different levels of the organizational hierarchy for results and to make a positive impact on their motivation; to agree on the different lines of activity of the units and the work of the enterprise as a whole on the basis of a single coordinated budget; improve current budgets by matching planned and actual indicators with results; to predict volumes of material and financial flows, cost structure. The originality and practical significance of the research. The basis of the mechanism of ensuring the financial security of the enterprise is a systematic combination of certain tools, methods, levers and information and analytical support, created on the basis of the principles of financial security, which objectively exist as economic laws, as well as produced by entities of financial security management of the enterprise to achieve and protecting the latter's financial interests. Conclusions of the research. The introduction of the entity's budgeting system enables the planning of financial and economic activities with the expectation of achieving a specific financial result and financial targets. Thus, budgeting is an effective tool for managing the financial security of an enterprise and acts as one of the main processes in the financial planning system.
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Starr, Joshua P. "On Leadership: Planning for equity." Phi Delta Kappan 101, no. 3 (October 28, 2019): 60–61. http://dx.doi.org/10.1177/0031721719885924.
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Every year, school-based teams all over the country engage in the ritual known as improvement planning. In theory, the process is designed to identify low-performing students and specify plans for raising their achievement. In practice, though, improvement planning tends to be an empty exercise in compliance, in which school teams aim to do little more than fill out the required paperwork. If school system leaders are truly committed to providing all students with equitable learning opportunities, argues Joshua Starr, they need to focus the improvement planning process on things that actually matter to student achievement, such as budgeting decisions, hiring practices, curriculum development, professional learning, discipline reform, and community engagement.
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Kharisma, Bayu. "A Review of Term of Reference And Budget Plan of SMEs and Cooperatives Development Priority Project : A Logical Framework Approach." Creative Research Journal 6, no. 2 (December 30, 2020): 89. http://dx.doi.org/10.34147/crj.v6i2.280.
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Abstract: One of the most crucial stages in the new system of PP 17/2017 on Synchronization of National Development Planning and Budgeting is creating a comprehensive and accurate Terms of References (TOR) and budget plan, which define all aspects of how line ministries or stakeholders will conduct the priority project. Taking one example of priority projects of the Ministry of Cooperatives and SMEs, which is called Pusat Layanan Usaha Terpadu/ PLUT KUMKM, this study aims to identify how line ministry (the Ministry of Cooperatives and SMEs) describes its project and overall perceives the new system of planning and budgeting. Using logical framework approach, this study analyzes a number of documents such as TOR, budget plan, and government plan that related to PLUT KUMKM project. The result shows that the Ministry of Cooperatives and SMEs needs to improve the perception of the new system since the TOR and budget plan cannot fully describe the project comprehensively.