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Artykuły w czasopismach na temat "Anticipary budgeting"
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Nizarul Alim, Mohammad. "SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI". EKUITAS (Jurnal Ekonomi dan Keuangan) 10, nr 1 (2.02.2017): 21. http://dx.doi.org/10.24034/j25485024.y2006.v10.i1.2147.
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Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach. Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty
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Anessi-Pessina, Eugenio, Carmela Barbera, Cecilia Langella, Francesca Manes-Rossi, Alessandro Sancino, Mariafrancesca Sicilia i Ileana Steccolini. "Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges". Journal of Public Budgeting, Accounting & Financial Management 32, nr 5 (9.10.2020): 957–65. http://dx.doi.org/10.1108/jpbafm-07-2020-0115.
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PurposeThe paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.Design/methodology/approachBuilding on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption.FindingsTo tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations' exposure to shocks and support governmental resilience. The involvement of citizens has proven critical to face the pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public service provision. Greater attention to the risks of increased corruption is also needed.Originality/valueDrawing lessons from one of the countries most hit by COVID-19, the paper offers a viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.
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Carter, Dante, Tasnim Jaisee, Lorelei Nickel i Suresh Kalagnanam. "Principles Based Budgeting: Resources for Revisioning Academic Planning". Engaged Scholar Journal: Community-Engaged Research, Teaching, and Learning 8, nr 2 (27.11.2022): 163–74. http://dx.doi.org/10.15402/esj.v8i2.70786.
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In working toward a budgeting framework that responds to the often harmful impacts of neoliberal accounting practices on people and places, this research has been guided by deep-rooted principles that were gifted to the University of Saskatchewan, through a rigorous Indigenous-led community consultation process which interpreted institutional strategic principles, using Cree and Michif terms: nākatēyihtamowin | nakaatayihtaamoowin (sustainability), nihtāwihcikēwin | nihtaooshchikaywin (creativity), nanātohk pimātisowina | nanaatoohk pimatishoowin (diversity), and āniskōmohcikēwin | Naashkoopitamihk (connectivity). This consultation demonstrated the pressing need to redefine what a successful budgeting framework might mean by looking beyond the role of a financial plan and adopting a more broad-based approach using socially and environmentally responsible lenses that incorporate new directions based on Indigenous knowledges, world views, and values invested in creating a more inclusive and productive campus in targeted, incremental, and structural ways. This exploratory study builds on information gathered internally from the university’s student governance structures, broad conversations within an ad hoc advisory group, and relevant literature. An important role of budgeting is that it can guide performance measurement and management; our exploration included looking for ways to identify potentially “new-old” measurements of success as they pertain to the university’s stated objectives and aspirational goals. Current challenges of resource allocation faced by the university were reviewed to identify bottlenecks based on funding limitations that cause barriers to accessibility to academic and non-academic supports, and undesirable environmental effects. Our study raises more questions than answers, but provides insight into potential future processes, which we anticipate in this field report.
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Bendor, Jonathan, Serge Taylor i Roland Van Gaalen. "Bureaucratic Expertise versus Legislative Authority: A Model of Deception and Monitoring in Budgeting". American Political Science Review 79, nr 4 (grudzień 1985): 1041–60. http://dx.doi.org/10.2307/1956247.
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The empirical literature on the control of bureaus notes that politicians have difficulty observing bureaucratic output, but this insight is rarely represented informal models. To analyze how bureaus use this uncertainty strategically, we develop a model of expertise-based agenda control, building on the Niskanen (1971) and Miller and Moe (1983) tradition. We show that under some plausible conditions, bureaus will underestimate the benefits, and overestimate the costs, of their programs. In the model, politicians are neither passive nor omniscient: they anticipate the bureau's strategic behavior and establish a monitoring system to counteract it. This possibility of detection changes the bureau's behavior: even imperfect monitoring reduces the bureau's deception of the legislature, whether or not the legislature's demand for the bureau's services is concealed. Moreover, uncertainty by itself matters: if the legislature makes it harder for a risk-averse bureau chief to predict demand or penalty, the bureau will restrain its deception.
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Harvey, Mary Ellen. "The Effect Of Employee Ethical Ideology On Organizational Budget Slack: An Empirical Examination And Practical Discussion". Journal of Business & Economics Research (JBER) 13, nr 1 (26.01.2015): 83. http://dx.doi.org/10.19030/jber.v13i1.9084.
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Budget slack costs institutions money because there is a misallocation of assets. Therefore, organizations have a vested interest in hiring managers who do not have a propensity toward creating slack. Budget slack results when managers intentionally include more organizational resources in the budget than they anticipate needing (or when they understate revenue-producing activities). Extensive time and effort is invested into a company's budgeting process. The budget is often the primary point of financial control over the distribution of organizational resources (i.e., time, money, and materials). Prior research in business ethics has attempted to explain and predict when a manager will engage in this behavior, examining antecedents such as budget participation, cultural differences, and reward systems. The current paper expands on previous studies and examines the influence of individual ethical factors. Specifically, the influence of an individuals ethical ideology is examined in relationship to their propensity to create budget slack.
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Sinta, Dewi, Rajindra Rajindra i Guasmin Guasmin. "Analysis of the Operational Cost Budget as a Tool for Planning and Controlling Operational Costs at the Regional Water Company of Donggala Regency". International Journal of Health, Economics, and Social Sciences (IJHESS) 3, nr 4 (8.10.2021): 274–78. http://dx.doi.org/10.56338/ijhess.v3i4.1902.
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The purpose of this research is to find out and analyze the procedure/mechanism of budgeting and the causes of the difference (variance) between the budget and the realization of operational costs that the PDAM of Donggala Regency has determined. The research method used is the descriptive analysis method and analysis of variance. The analysis of variance shows that in 2015 the total operating costs occurred unfavorable deviations with the percentage of -1.96%. In 2016 the total operational costs occurred unfavorable deviations with the percentage of -5.41%. In 2017 the total operational cost deviation occurred favorable with the percentage of 14.38%. In 2018 z total operating costs occurred deviations favorable with the percentage of 14.45%. In 2019 the total operational costs occurred deviation favorable with the percentage of 24.6%. Based on the analysis results that the deviations that occur between the budget and the realization of operational costs are still within the control limits, management can anticipate that the realization does not deviate far from the budget that has been set.
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Bigger, Patrick, i Nate Millington. "Getting soaked? Climate crisis, adaptation finance, and racialized austerity". Environment and Planning E: Nature and Space 3, nr 3 (25.09.2019): 601–23. http://dx.doi.org/10.1177/2514848619876539.
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As the effects of austerity continue to ravage cities and the impacts of climate change become more pronounced, municipal officials around the world are struggling to pay for climate adaptation. Some cities have already begun to anticipate the new infrastructures that climate change will require, while others have been forced to adapt in real time as climate crises have arrived in spectacular ways. Two of the most emblematic events are Superstorm Sandy, which drenched New York City in October 2012, and the drought-induced crisis of water scarcity in Cape Town, South Africa, which was most visible between 2016 and 2018. In both cases, the cities turned to green bonds, a form of municipal finance that foregrounds environmental ambitions. In this paper, we track the forms of adaptation projects that green borrowing are earmarked to fund. Drawing from scholarship on the financialization of nature alongside recent work on racial capitalism and austerity, we find that rather than transformative municipal change each city is largely carrying on with projects that reinscribe existing inequalities in the city. In addition to reflecting inequalities already present in the two cities, however, the use of municipal debt for adaptation intensifies risks, both financial and environmental, borne primary by the poor or working class people of color. Building on qualitative fieldwork in Cape Town, New York, and across the green bond investment chain, we argue that the risks posed by climate change in the city cannot be financialized away. Ultimately, we call for the end of municipal austerity driven by national and supranational budgeting choices in favor of increasing national funding of municipal adaptation by rescaling borrowing to higher political scales that can more progressively distribute risks.
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Dzyubyk, Andrij, Ihor Nazar, Liudmyla Dzyubyk, Ihor Mykhailinchyk i Yurii Kulykovets. "Comprehensive approach to training specialists in the area of engineering education". Ukrainian journal of mechanical engineering and materials science 6, nr 1 (2020): 39–46. http://dx.doi.org/10.23939/ujmems2020.01.039.
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The article outlines advantages of applying a comprehensive approach to training specialists in the area of engineering education. Modern approaches to project management in production are analyzed, using the known experience of the European countries and the world. The basic tools of project management that are applied at all stages of implementation of engineering projects are described. Based on the analysis of known project management techniques, it has been established that effective engineering project management is possible by way of involving future professionals in the stages from developing the project idea, goals and objectives to obtaining the desired results and achieving the set goals. It is important to motivate students to think critically and encourage teamwork on a project. In the present article, the authors suggest to consider the process of training specialists in civil and industrial engineering through the prism of the next four phases of the project. The first phase is to prepare the project with elements of structuring. It addresses the issues of the project goals, tasks and results, risk management, project documentation, budgeting, formation and management of the project team. The second phase is project management, which includes drafting a project structural plan (PSP) and work packages, scheduling task completion, resources and costs planning, cost estimation, and time management tools. The third phase is the implementation of the project with control and monitoring. Here, future specialists are working on issues of the project control, financial monitoring, monitoring of resources, communication and interaction between teams, conflict management, change management and keeping necessary documentation. Completion of the project is the fourth stage, which is an integral element of project management. It provides for financial and analytical reporting, documentation for retention of experience, knowledge management, certification and feedback to the project team. Based on teaching practice and considerable practical experience in industry, the authors found out that the process of pedagogical training of future competitive specialists in various areas of civil and industrial engineering should be accompanied by practical and theoretical materials on modern tools for a holistic and integrated approach to project management. At the same time, taking account of the dynamics of political and economic changes in Ukraine and integration with international standards, it is necessary to take a skilled approach to the issue of production change management in the project activity. The global experience reveals that only truly successful organizations anticipate and initiate changes. Thus, the organizations themselves, their goals, objectives and tools are undergoing changes. And the issue of change management itself is the subject for further research by the authors.
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Alim, M.Si., Ak., Dr Mohammad Nizarul. "SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI". EKUITAS (Jurnal Ekonomi dan Keuangan) 10, nr 1 (18.09.2018). http://dx.doi.org/10.24034/j25485024.y2006.v10.i1.254.
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Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach. Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty
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Sundharavadivel, G. "MANAGEMENT CONTROL: DEFINITION, IMPORTANCE and PROCESS". Scholarly Research Journal for Humanity Science & English Language 6, nr 26 (25.03.2018). http://dx.doi.org/10.21922/srjhsel.v6i26.11435.
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Whether the company is in full development or experiencing temporary difficulties, management control is one of the tools to consolidate achievements and / or anticipate problems. But what is it and what are its objectives? At the heart of the company's activity, management control is a forecasting tool (budgeting). It allows you to compare achievements against forecasts. The analysis of the gaps found leads to readjusting its strategy and setting new goals
Rozprawy doktorskie na temat "Anticipary budgeting"
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Gash, Alexander, i n/a. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20061109.103403.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.
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Gash, Alexander. "Anticipatory Budgeting: A Long-Term Analysis of Old Age Pensions in Australia, Canada and Sweden". Thesis, Griffith University, 2005. http://hdl.handle.net/10072/365858.
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The impact of population ageing on the social budgets of the future is a phenomenon confronting many of the world's wealthiest and most advanced nations. The impending retirement of the 'baby boomers' has raised concerns about the inadequacy of budgetary frameworks (both conceptual and real) to fulfil the financial commitments of demographically sensitive programs, namely old age pensions. Pension schemes represent, by far, the largest social welfare commitment of first world nations. Old age pensions are also demographically sensitive. Furthermore, pension systems play a crucial role in alleviating poverty, in recognising the previous contribution of an individual and in maintaining of the social and economic wellbeing of democratic polities. The financial stability of pension schemes and the ability of governments to meet future commitments will become significant issues of public policy as the pressures from population ageing intensify. Yet, committing resources, or budgeting, for longer-term pressures is an inherently problematic exercise both from an intellectual and a practical perspective. For long-term resourcing to be successful it requires perfect foresight and a level of political commitment that typically eludes most politicians and governments. Longer or medium-term budgetary pressures are often ignored or avoided until they impact on the immediate chances of either fiscal or electoral success. As such, societies face the prospect of looming financial burdens, but only have a box of short-term tools at their disposal and a limited body of scholarship to guide them through this ticking political 'time bomb'. This research tackles a significant omission in the existing literature on budgeting, public policy and social welfare, by proposing a conceptual framework for the anticipation, conceptualisation and analysis of future budget pressures. In doing so, it brings together analytical frameworks of government budgeting and social policy from a number of disciplinary areas and weaves them into a conceptual framework that allows for diagnostic and prescriptive analysis of budgetary pressures within a particular policy/spending area. The framework is also compatible with existing budgetary frameworks and decision-making processes. Through the analysis of the old age pension systems in Australia, Canada and Sweden this thesis makes an important contribution to the understanding of how demographic transition will impact on the future stability of pension schemes. The thesis contends that ageing populations will place significant pressure on each pillar of the pension system to meet its future financial commitments. This pressure will, in turn, have important implications for national budgetary processes and old age pension policy over the coming decades. In particular, governments will be required to implement a range of techniques that sit both within and beyond the traditional bounds of most budget processes. It will be imperative for researchers to explore the complexities and political possibilities of budget reform and to search for ways in which the longer-term needs of society can be adequately satisfied through the budget process.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Części książek na temat "Anticipary budgeting"
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Lebas, M. "Budgeting and Anticipatory Management". W International Encyclopedia of the Social & Behavioral Sciences, 1390–97. Elsevier, 2001. http://dx.doi.org/10.1016/b0-08-043076-7/04257-1.
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Lebas, Michel J. "Budgeting and Anticipatory Management". W International Encyclopedia of the Social & Behavioral Sciences, 894–900. Elsevier, 2015. http://dx.doi.org/10.1016/b978-0-08-097086-8.73127-8.
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Gante, Donna Ville, Dante L. Silva i Meriam P. Leopoldo. "Forecasting Construction Cost Using Artificial Neural Network for Road Projects in the Department of Public Works and Highways Region XI". W Modern Management based on Big Data III. IOS Press, 2022. http://dx.doi.org/10.3233/faia220084.
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The development of roads has been one of the nation’s most essential infrastructural initiatives. It is an essential mode of transportation that plays an important role in our everyday lives. Because of its importance, the government has allotted large budgets in making roads in different parts of the country. The quantity and complexity of road construction projects have substantially expanded in recent years. Numerous novel methods and technology have been developed to facilitate road construction budgeting, planning, and decision-making. Using Artificial Neural Network (ANN), this study constructed a forecasting model to accurately anticipate the future costs of road improvements. Between 2017 and 2020, fifty (50) completed road projects from the Department of Public Works and Highways (DPWH) Regional Office XI were utilized by the researcher. The DPWH RO XI is one of the country’s largest implementing offices for constructing public roads catering the entire Davao Region. This research used the project cost as the dependent variable while the independent variables are the construction activities’ revised duration and variation order in running the model. Multiple linear regression model performance was compared to the performance of the neural network prediction model. The data included the major construction activities for road projects with its corresponding revised duration, actual and planned cost, and the reason for variation order. It demonstrates that the neural network models outperform to the multiple linear regression (MLR) model in terms of prediction accuracy. This research offers a model to the government agencies and contractors implementing road construction in predicting road construction costs more accurately.