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Статті в журналах з теми "Budgeting as a management technology"

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Автор: Grafiati

Опубліковано: 30 травня 2022

Оновлено: 31 травня 2022

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1

Chandra, Akhilesh, Nirup M. Menon, and Birendra K. Mishra. "Budgeting for information technology." International Journal of Accounting Information Systems 8, no. 4 (December 2007): 264–82. http://dx.doi.org/10.1016/j.accinf.2007.10.001.

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2

Resler, M. "MANAGEMENT COMPONENTS OF BUDGETING: TECHNOLOGY, ORGANIZATION, AUTOMATION." International scientific journal «Education and Science», no. 24(1) (2018): 301–5. http://dx.doi.org/10.31339/2617-0833-2018-24(1)-301-305.

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3

Petrenko, Anna, Nina Petrukha, Hanna Ryzhakova, Tetyana Marchuk, Oksana Malykhina, and Dmytro Prykhodko. "CHOICE OF BUDGETING IMPERATIVES FOR INVESTMENT AND CONSTRUCTION PROJECT AS A DIRECTION OF IMPROVING THE FINANCIAL MANAGEMENT SYSTEM OF THE ENTERPRISE." Management of Development of Complex Systems, no. 46 (June 24, 2021): 108–17. http://dx.doi.org/10.32347/2412-9933.2021.46.108-111.

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Анотація:

The article is devoted to the definition of features and directions of increasing the efficiency of enterprise management with the help of budgeting technology. Research of theoretical and methodological, organizational and practical aspects of budgeting process management is implemented through the introduction of software products. On the theoretical basis of the formation of budgets of enterprises, which are considered from the standpoint of the implementation of management activities through the implementation of management functions: planning, organization, coordination, motivation and control. The stages, sources of information security and features of budgeting in modern conditions are defined. The need for budget activities of enterprises at the strategic and tactical levels. Effective budget execution is proposed to increase the competitiveness of enterprises. The article presents further improvement of software implementation based on software budgeting technologies, which are integrated into it SyteLine Budgeting technology (the process of budgeting based on the synthesis of business process management systems). This technique is an effective alternative to traditional structural resource budgeting and is relevant for companies that are on the path of business process reengineering and application of economic and mathematical models of optimal choice, which will allow the company to develop specific tactical (operational) tasks to form a budgeting system. significantly reduce the complexity of budgeting at both the operational level and strategic management. Scientific principles and practical recommendations formulated in the work allow to increase the efficiency of management of organizations of all forms of ownership and activity by creating an automated budget system at the level of divisions and operational processes of the company, which will develop budgeting and methodological approaches to its formation, in particular, with the use of the normative budget of the project.

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4

Pendharkar, Parag C., and James A. Rodger. "Information technology capital budgeting using a knapsack problem." International Transactions in Operational Research 13, no. 4 (July 2006): 333–51. http://dx.doi.org/10.1111/j.1475-3995.2006.00551.x.

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5

Wahyuni, Endang Dwi, Guntur Kumar Mubaroq, and Sri Wahjuni Latifah. "ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District)." Jurnal Reviu Akuntansi dan Keuangan 9, no. 1 (April 26, 2019): 107. http://dx.doi.org/10.22219/jrak.v9i1.6883.

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This study aims to describe the application of E-Village Budgeting System at Genteng Wetan Village based on Banyuwangi Regent Regulation No. 15 of 2015 about Village Finance Management. And analyze the effectiveness of E-Village Budgeting System Based on indicators of technology-based information systems. This research method is Descriptive research using qualitative approach. The results of this study show that Village Finance Management using E-Village Budgeting System in Genteng Wetan Village is in accordance with Banyuwangi Regent Regulation No. 15 year 2015. Security aspect is sufficient but there are still some deficiencies such as the autosave data and external disturbances. Aspects of Speed already good can be seen from the fast E-Village Budgeting system in input, process, and analyze data. Aspects of Accuracy are good enough but still needed separator to reduce errors in input data. Variation Aspects Report (output) and Relevance is sufficient can be seen from the results or outputs are produced in accordance with applicable accounting standards. The quality of financial reports generated with the help of the E-Village Budgeting system is good. So, in general the application of E-Village Budgeting system is quite good and effective. However, there are still some lack of security aspects of the E-Village Budgeting System At Genteng Wetan Village

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6

Mykhalska, O. "CONCEPTUAL PRINCIPLES OF CONSTRUCTION OF MANAGEMENT ACCOUNTING OF CENTERS OF RESPONSIBILITY IN BUDGETING AT OIL AND FAT ENTERPRISES OF UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 84–91. http://dx.doi.org/10.18371/fcaptp.v1i36.227626.

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The article analyzes the management accounting of responsibility centers that form specific objects of cost accounting, namely budget responsibility centers. The presented system of management post-operational cost accounting, meets the requirements of budgeting and becomes a necessary condition for monitoring the level of compliance with standards and provides a reasonable formation of production costs for technological redistribution at oil and fat enterprises. The information basis of the budgeting process is management accounting. Moreover, management accounting provides the necessary information for budget planning, control and analysis of budget execution, and is one of the components of the budgeting process. Assessment of responsibility centers is useful for understanding the cycles of economic activity, economic processes and structural units in the framework of budgeting. The operations-based management accounting system mainly meets the requirements of budgeting, which becomes a necessary condition for control over the standard conditions of accounting. In order to obtain more detailed information for analysis and control, it is proposed to organize cost accounting by operations-functions of technological processes, which allows analysts to find bottlenecks in technology by identifying redundant technological functions and operations and strengthen control over compliance with proven budgets for each «responsibility center». Accounting for responsibility centers aims to evaluate the management activities of a particular responsibility center and to provide a responsibility report and an information report for the evaluation of senior management. It is a method of management accounting that measures the results of each responsibility center, which allows each manager to realize the responsibility in their field of cost accounting and budgeting.

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7

Chandra, Akhilesh, Nirup M. Menon, and Birendra K. (Barry) Mishra. "Budget Adjustments and Spending Patterns: A Transaction-Cycle View." Journal of Information Systems 32, no. 1 (February 1, 2017): 19–43. http://dx.doi.org/10.2308/isys-51679.

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ABSTRACT Organizational- and departmental-level budgeting suffer from various shortcomings, such as asymmetric ratcheting. In this regard, we theorize, and propose, budgeting at the transaction-cycle level for effective budget designs. The transaction-cycle level budget requires management justification for resource assignment to business processes, often spanning multiple departments. The transaction-cycle typology consists of five cycles: production, expenditure, financial, revenue, and human-resources. In order to distinguish among transaction cycles, we use their relative positions within the value chain and technology content in their business processes. As a proof-of-concept, we develop theoretical arguments for asymmetric ratcheting in operating budgets at the transaction-cycle level in hospitals, and empirically examine this phenomenon using longitudinal archival data. Our hypotheses examine budgetary responses to overspending and underspending variances in operating budgets for fixed and variable costs. Our findings suggest that a transaction cycle's position in the value chain and its technology content play a role in determining asymmetric ratcheting during budgeting. We discuss our contributions from the perspectives of theory and practice of accounting, budgeting, and accounting information systems.

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8

Wömpener, Andreas. "ZP-Stichwort: Beyond Budgeting." Zeitschrift für Planung & Unternehmenssteuerung 17, no. 4 (November 16, 2006): 455–60. http://dx.doi.org/10.1007/s00187-006-0011-y.

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9

Evans, Dorla A., and Barry E. Langford. "A Model For Socially Responsible New Technology Decisions." Journal of Applied Business Research (JABR) 9, no. 1 (October 2, 2011): 77. http://dx.doi.org/10.19030/jabr.v9i1.6097.

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Firms use relatively unsophisticated techniques to incorporate the unique uncertainties associated with new technology into their capital budgeting decisions. Evidenced supports that firms would prefer to have a more accurate and standardized method to make adjustments for these uncertainties. Proposed is a method of incorporating the uncertainties of new technology into the traditional NPV calculation via the use of a specially derived risk-adjusted discount rate.

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10

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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11

Kartika, I. Gusti Ayu Yuli, and A. A. N. Eddy Supriyadinata Gorda. "Transparansi Anggaran Pendapatan dan Belanja Daerah di Era Pandemi Covid-19: Peran Sistem Informasi Pemerintahan Daerah." E-Jurnal Akuntansi 32, no. 1 (January 26, 2022): 3375. http://dx.doi.org/10.24843/eja.2022.v32.i01.p05.

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Transparency in the Regional Revenue and Expenditure Budget (APBD) is one manifestation of Good Governance. This study aims to examine the effect of accessibility, internal control system, and performance-based budgeting on APBD transparency with the application of the Regional Government Information System (SIPD) as an intervening variable. This research was conducted at the Bali Province Regional Financial and Asset Management Agency (BPKAD). The research population is all civil servants in BPKAD and the sampling technique used is saturated sampling. Structural equation model is used as a data analysis tool. The results showed that the Regional Government Information System (SIPD) positively mediated the influence of accessibility, internal control systems, and performance-based budgeting on APBD transparency. Keywords : Accessibility; Internal Control System; Performance Based Budgeting; Transparency.

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12

Pervan, Ivica, and Ivana Dropulić. "The impact of integrated information systems on management accounting." Management 24, no. 1 (June 29, 2019): 21–38. http://dx.doi.org/10.30924/mjcmi.24.1.2.

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The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication.

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13

Fikri, Haidar, Didik Gunawan Suharto, and Rino Ardhian Nugroho. "The utilization of electronic government in realizing transparency and accountability of village government: Synergy of implementation of electronic village budgeting and electronic monitoring system by Banyuwangi government." International Journal of Multicultural and Multireligious Understanding 5, no. 4 (August 11, 2018): 453. http://dx.doi.org/10.18415/ijmmu.v5i4.425.

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Анотація:

In this era, technology has influenced several sectors such as education, economy and governance. One of the utilizations of technology in government is the use of electronic governance. Decentralization becomes a way to realize electronic governance. Regional government as a product of decentralization has created innovation from the combination of government management and technology advance. Village is a product of the lowest hierarchical decentralization. Therefore, village has a right to manage government, service, and financial management. The number of fund issued by the central government causes the abuse. Therefore, Banyuwangi government uses technology of electronic governance to conduct innovation in supervising village financial management in order to be accountable and transparent. The innovations are electronic village budgeting and electronic monitoring system. Both applications are utilized well by Banyuwangi government to reach achievement. This research uses descriptive qualitative approach by selecting certain location, Banyuwangi government. The result of the research is an application synergy of electronic village budgeting and electronic monitoring system which becomes the strategy to realize accountability and transparency.

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14

Vagin, V. V., and M. R. Pinskaya. "Fiscal effects of applying initiative budgeting methodology in public finance." Finance: Theory and Practice 26, no. 1 (February 26, 2022): 115–25. http://dx.doi.org/10.26794/2587-5671-2022-26-1-115-125.

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The subject of the research is the methodology and practice of initiative budgeting (the Russian term for participatory budgeting) as applied to taxation. The relevance of the study is explained by the fact that the experience accumulated in Russia allows us to speak about the productivity of the initiative budgeting methodology in relation to other areas of public finance. The initiative budgeting methodology is part of a more general theory of citizens’ participation in governance and budget decision-making, which is being formed in Russian and foreign studies. The article aims to study the emergence of fiscal effects of applying the methodology of initiative budgeting in public finance and to develop proposals on this basis aimed at finding reserves for increasing local budget revenues. To formulate conclusions and recommendations, the authors use methods such as content analysis of scientific publications on the development of participatory budgeting practices abroad and logical generalization. The study substantiates that one of the promising practices of initiative budgeting may be the participation of citizens in decision-making on the allocation of part of the expenditures of local budgets to co-finance projects of initiative budgeting. At the same time, additional positive effects appear in the form of increased motivation for collection and an overall increase in the volume of local taxes and fees. Thus, there is a productive integration of the initiative budgeting methodology and tax policy at the local level. The authors propose possible strategies for introducing an initiative budgeting experiment in Russian regions. The authors conclude that the initiative budgeting methodology allows creating ways to motivate local governments and citizens to increase local budget revenues. There is a prospect of expanding the scope of application of initiative budgeting tools to solve the financial problems of municipalities.

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15

Baumeister, Alexander, and Markus Ilg. "Activity Driven Budgeting of Software Projects." International Journal of Human Capital and Information Technology Professionals 1, no. 4 (October 2010): 14–30. http://dx.doi.org/10.4018/jhcitp.2010100102.

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Анотація:

There are numerous forecast models of software development costs, however, various problems become apparent in context to practical application. Standardized methods, such as COCOMO II have to be calibrated at an individual operational level on the basis of the underlying database. This paper presents a new activity based approach that is based on business specific cost data that can be easily integrated into existing management accounting systems. This approach can be applied to software development projects based on the unified process in which activity driven budgeting promises several advantages compared to common tools in use. It supports enterprise specific cost forecasting and control and can be easily linked with risk analysis. In addition to the presentation of a conceptual design model, the authors present a framework for activity driven budgeting and cost management of software development projects combined with concrete implementation examples.

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16

Wagner, Jaroslav, Petr Petera, Boris Popesko, Petr Novák, and Karel Šafr. "Usefulness of the budget: the mediating effect of participative budgeting and budget-based evaluation and rewarding." Baltic Journal of Management 16, no. 4 (June 2, 2021): 602–20. http://dx.doi.org/10.1108/bjm-02-2020-0049.

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PurposeThis paper contributes to budgeting-related literature by investigating whether the participation of operational managers in budgeting, and budget-based evaluations and the rewarding of operational managers, significantly mediate the relationship between budget use for operational management and the perceived usefulness of the budget.Design/methodology/approachThe paper is based on data gathered from a survey of Czech medium- and large-sized companies from the manufacturing sector. The hypothesised relationships are tested using partial least squares structural equation modelling (PLS-SEM).FindingsOverall usefulness of the budget, as perceived by principals (top managers), is positively influenced by the scope of budget use, but, more importantly, the positive mediating effects of participative budgeting and budget-based evaluation and rewarding on this relationship are significant and strong.Research limitations/implicationsThe subjective perceptions of respondents were investigated with the understanding that they may not represent actual situations in their organisations. Companies with well-functioning budgeting systems were more likely to take part in the research. Regarding satisfaction, the authors studied the perceived usefulness of the budget. Only medium- and large-sized manufacturing companies located in a post-communist country were analysed and generalisations should, therefore, be taken with caution.Practical implicationsThe results in the studied sample indicate that satisfaction with budgeting is positively correlated with the rewarding and evaluation of operational managers, and with enabling the participation of operational managers in preparing and updating their budgets.Originality/valueThis research contributes to prior literature on budgeting by investigating the mediating effects of the participation of operational managers in budgeting, and the budget-based evaluation and rewarding of operational managers on the perceived usefulness of the budget by principals in an integrated model using the PLS-SEM approach.

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17

Tannous, George F. "Capital Budgeting for Volume Flexible Equipment." Decision Sciences 27, no. 2 (June 1996): 157–84. http://dx.doi.org/10.1111/j.1540-5915.1996.tb01714.x.

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18

Mukherjee, Tarun K., and Glenn V. Henderson. "The Capital Budgeting Process: Theory and Practice." Interfaces 17, no. 2 (April 1987): 78–90. http://dx.doi.org/10.1287/inte.17.2.78.

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19

de Motta, Adolfo, and Jaime Ortega. "Incentives, Capital Budgeting, and Organizational Structure." Journal of Economics & Management Strategy 22, no. 4 (October 18, 2013): 810–31. http://dx.doi.org/10.1111/jems.12033.

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20

Траченко, Marina Trachenko, Мищенко, and L. Mishchenko. "Budget Model Formation Tools for Activity and Project-Based Budgeting." Administration 3, no. 4 (December 10, 2015): 49–54. http://dx.doi.org/10.12737/16697.

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Анотація:

Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for directions of the activity-based and project-based budgeting, have characterized these directions’ budget models and revealed their specific features. The main specific features of activity-based budgeting model are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business processes’ budget items with key performance indicators and balanced scorecards (thus the model focused on strategy), simultaneous incorporation of financial indicators describing a business process into the budgets of business processes, budgets of CFR (Centers for Financial Responsibility) units, or project budgets, and a number of other specific features. The most important particulars of the project-based budgeting model is the integration of master budgets, operational and support budgets with project budgets within a budget model, the use of project budgets as a link between project management and budgeting as a management technology, and others particulars. The paper authors have developed a tool for the ABB budget model formation, which includes two algorithms. The first one is the algorithm for ABB model formation based on the budgets of CFR acting as expense providers, from the perspective of CFR units. The algorithm relies on the budgets of expense-providing Centers for Financial Responsibility. These Centers control the expenses of all CFR by certain business processes and items. The second one is the algorithm for the more detailed ABB model formation based on the budgets of business processes that are structured for analytical purposes (other than CFR units). This algorithm is intended for building a more detailed ABB model and implies the allocation of analytical sections like “CFR”, “Business Processes” and other analytics. It has been proposed to use a standard project budget a as a tool to solve the problem of matching the individual projects implementation time with the budget period. The standard budget is developed for the project’s entire life, in conjunction with the Project Budget, the indicators of which describe the project in a certain budget period.

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21

Norgaard, Richard, and Timothy Killeen. "Applied Capital Budgeting with Cash Flow Dependencies." Decision Sciences 21, no. 3 (September 1990): 572–87. http://dx.doi.org/10.1111/j.1540-5915.1990.tb00335.x.

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22

Schwartz, Steven T., Eric E. Spires, David E. Wallin, and Richard A. Young. "The Role of Commitment Devices in Budgeting." Managerial and Decision Economics 36, no. 6 (April 14, 2014): 345–63. http://dx.doi.org/10.1002/mde.2673.

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23

Aggarwal, Raj, J. Edward, and Louise E. Mellen. "Justifying Investments in Flexible Manufacturing Technology: Adding Strategic Analysis to Capital Budgeting Under Uncertainty." Managerial Finance 17, no. 2/3 (February 1991): 77–88. http://dx.doi.org/10.1108/eb013672.

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24

FESTA, GIUSEPPE, ROSSI, MATTEO, CUOMO, MARIA TERESA, and METALLO, GERARDINO. "Capital budgeting for information technology service management. Modeling, classifying, and disclosure from a structural capital perspective." Sinergie Italian Journal of Management, no. 102 (2018): 103–14. http://dx.doi.org/10.7433/s102.2017.08.

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25

Saveliev, Igor Igorevich, Svetlana Vladimirovna Nikiforova, and Andrey Nikolaevich Rubishchev. "PARTICIPATIVE BUDGETING AS A TECHNOLOGY FOR ACHIEVING THE GOALS OF SUSTAINABLE DEVELOPMENT IN TERRITORIAL FINANCIAL MANAGEMENT." Journal of Applied Research 2, no. 1 (2022): 149–52. http://dx.doi.org/10.47576/2712-7516_2022_1_2_149.

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26

Danayanti, Devina, and I. Putu Sudana. "Evaluasi Investasi Pendirian Cabang Usaha Dagang Lilin Bersinar." E-Jurnal Akuntansi 31, no. 9 (September 25, 2021): 2367. http://dx.doi.org/10.24843/eja.2021.v31.i09.p17.

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The purpose of this study is to determine the real performance of Antasura outlets in accordance with an investment feasibility study by reassessing ongoing projects to be able to determine the accuracy of past estimates, and to ensure that the company's economic resources are used as well as possible. This research was conducted at UD. Lilin Bersinar. The type of data used in this study is qualitative in the form of company history, company organizational structure, and business license and quantitative in the form of proceeds and initial investment value of the company. The analysis technique used is comparing the feasibility study report and post audit using the capital budgeting method. The results of the analysis show the realization of a payback period of 2,362 years, ARR of 22.32 persent, NPV of Rp.887,136,380, IRR of 13.21 Persent of feasibility study report at UD. Lilin Bersinar. Keywords: Investment; Post-audit; Capital Budgeting.

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27

Brockhoff, Klaus. "A simulation model of R&D budgeting." R&D Management 19, no. 3 (July 1989): 265–79. http://dx.doi.org/10.1111/j.1467-9310.1989.tb00647.x.

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28

Wilkinson, Alan. "The budgeting process for R&D laboratories." R&D Management 18, no. 2 (April 1988): 181–93. http://dx.doi.org/10.1111/j.1467-9310.1988.tb00584.x.

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29

Ewens, Hendrik, and Joris van der Voet. "Organizational complexity and participatory innovation: participatory budgeting in local government." Public Management Review 21, no. 12 (February 26, 2019): 1848–66. http://dx.doi.org/10.1080/14719037.2019.1577908.

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30

Bergmann, Mareike, Christian Brück, Thorsten Knauer, and Anja Schwering. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process." Journal of Management Control 31, no. 1-2 (February 8, 2020): 25–54. http://dx.doi.org/10.1007/s00187-019-00291-y.

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31

Ritter, Richard, and James Cutt. "A Policy Implementation Analysis of Zero-Base Budgeting." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 1, no. 2 (April 8, 2009): 352–66. http://dx.doi.org/10.1111/j.1936-4490.1984.tb00296.x.

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32

Schick, Allen G. "University Budgeting: Administrative Perspective, Budget Structure, and Budget Process." Academy of Management Review 10, no. 4 (October 1985): 794–802. http://dx.doi.org/10.5465/amr.1985.4279102.

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33

Zor, Ummugulsum, Stefan Linder, and Christoph Endenich. "CEO Characteristics and Budgeting Practices in Emerging Market SMEs*." Journal of Small Business Management 57, no. 2 (April 1, 2019): 658–78. http://dx.doi.org/10.1111/jsbm.12438.

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Pike, Richard, and John Sharp. "Trends in the use of management science techniques in capital budgeting." Managerial and Decision Economics 10, no. 2 (June 1989): 135–40. http://dx.doi.org/10.1002/mde.4090100208.

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35

Carlin, Tyrone, and James Guthrie. "Accrual output based budgeting systems in Australia The rhetoric-reality gap." Public Management Review 5, no. 2 (June 2003): 145–62. http://dx.doi.org/10.1080/1461667032000066372.

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36

Yuan, Xiaoping, Chengxia Shi, and Zhihong Wang. "The Optimization of Hospital Financial Management Based on Cloud Technology and Wireless Network Technology in the Context of Artificial Intelligence." Wireless Communications and Mobile Computing 2022 (May 18, 2022): 1–11. http://dx.doi.org/10.1155/2022/9998311.

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Анотація:

In the reign of Internet technology, cloud technology has emerged as one of the powerful tools in computing with many advantages in the bag. Cloud technology is defined as online access to all types of computing applications. The applications range from access to data, servers, software, databases to storage and retrieval of data. The data can be accessed from anywhere, anytime. The user does not need to own the hardware in this case. Clouds have multiple data centers located at various places. On-demand data service is the best part of cloud technology. This technology is made use in many industries. In this research, we will study how cloud technology and wireless networking technology are applied to optimize hospital financial management. The healthcare industry faces various challenges in financial management such as budgeting, growth planning, and cost-effectiveness. Considering this scenario, it is evident that there is a solid need to optimize its financial management. The cloud computing technology driven by artificial intelligence (AI) is deployed in carrying out repetitive tasks and automation, resulting in increased productivity. In this research, the proposed system uses wireless networking systems and cloud technology to optimize hospital financial management. The model works with the implementation of a hybrid of fuzzy neural networks. The proposed model is analyzed with the existing fuzzy logic and neural network models, and it is found that the proposed model has obtained an accuracy of 97.56% with minimum resources for successful financial management at hospitals.

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Levin, Ginger. "Book Review: Project Management Accounting: Budgeting, Tracking and Reporting Costs and Profitability." Project Management Journal 39, no. 1 (March 2008): 95. http://dx.doi.org/10.1002/pmj.20026.

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Miller, Edward. "Decision-making under uncertainty for capital budgeting and hiring." Managerial and Decision Economics 6, no. 1 (March 1985): 11–18. http://dx.doi.org/10.1002/mde.4090060104.

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Gonzales, Miguel M. "School technology leadership vision and challenges." International Journal of Educational Management 34, no. 4 (November 27, 2019): 697–708. http://dx.doi.org/10.1108/ijem-02-2019-0075.

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Анотація:

Purpose The purpose of this paper is to examine the significant challenges school administrators encountered leading a one-to-one laptop school and what vision school administrators have for one-to-one laptop use in the classroom. Design/methodology/approach The methodology for this study was a case study approach. In total, 15 school administrators were interviewed from the Western region of the USA. Findings Results from the study indicated that significant challenges for school administrators were budgeting and sustaining the initiative, and negotiating and setting expectations for instructional use with teachers. School administrators also envisioned one-to-one laptop use as a mean to enhance student-centered learning and inquiry. Research limitations/implications Further research is needed which examines how school administrators make financial decisions in regards to sustaining one-on-one laptop initiatives and how they manage conflict with teachers in respect to one-to-one laptop instruction. Originality/value Minimal literature exists which examines the challenges and vision of school technology leaders. Policy-makers and school administrators can use the findings to recreate teacher evaluation forms, develop conflict management strategies and teaching standards that are aligned and conducive to one-to-one laptop schools.

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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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Анотація:

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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Gleeson, Michael E., and John R. Ottensmann. "A Decision Support System for Acquisitions Budgeting in Public Libraries." Interfaces 24, no. 5 (October 1994): 107–17. http://dx.doi.org/10.1287/inte.24.5.107.

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42

Lazaridis, Ioannis T. "Capital Budgeting Practices: A Survey in the Firms in Cyprus." Journal of Small Business Management 42, no. 4 (October 2004): 427–33. http://dx.doi.org/10.1111/j.1540-627x.2004.00121.x.

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Cestre, Ghislaine, Michel Laroche, and Louis Desjardins. "Current Advertising Budgeting Practices of Canadian Advertisers and Agencies." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 9, no. 4 (April 8, 2009): 279–93. http://dx.doi.org/10.1111/j.1936-4490.1992.tb00601.x.

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44

Sudrajat, Antonius Wahyu. "Penerapan Framework Zachman Dalam Perancangan Arsitektur Sistem Manajemen Penyusunan Anggaran Keuangan Daerah (Studi Kasus UPTD Graha Teknologi Sriwijaya)." Creative Information Technology Journal 2, no. 1 (April 4, 2015): 39. http://dx.doi.org/10.24076/citec.2014v2i1.36.

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Анотація:

Kebijakan-kebijakan pemerintah pusat terutama kebijakan dalam keuangan negara haruslah melibatkan pemerintah daerah. Sebab, kinerja dan pengelolaan keuangan daerah saat ini menduduki posisi penting dalam strategi pemberdayaan pemerintah daerah. Penelitian ini bertujuan untuk menghasilkan rancangan arsitektur Sistem Manajemen Penyusunan Anggaran Keuangan Daerah untuk SKPD Graha Teknologi Sriwijaya, menginventarisasi kebutuhan yang diperlukan dalam pengembangan Sistem Manajemen Penyusunan Anggaran Keuangan Daerah, dan memberikan rekomendasi bagi para pengambil keputusan dalam pengembangan Sistem Manajemen Penyusunan Anggaran Keuangan Daerah. Kerangka kerja yang digunakan dalam pembangunan sistem ini adalah Kerangka kerja Zachman, untuk baris pada kerangka kerja Zachman, yaitu: Scope (Contextual), Business Model (Conceptual), dan System Model (Logical). Pada baris Business Model untuk kolom jaringan (network) menjabarkan letak atau lokasi secara geografis dari masing-masing instansi yang terkait dalam Sistem Manajemen Penyusunan Anggaran Keuangan Daerah. Berikut ini letak atau lokasi dari masing-masing instansi yang terkait, yaitu: Unit-unit SKPD, Dinas Pada Pemerintah Daerah dan Pemerintah Daerah.The policies of the central government, especially in the country's financial policy must involve local governments. Therefore, performance and financial management of the area currently occupied important positions in the local government empowerment strategy. This study aims to produce architectural design Budgetary Management System for Regional Financial Technology SKPDs Graha Sriwijaya, inventory needs required in the development of Management Systems Regional Financial Budgeting, and provide recommendations for decision makers in the development of Management Systems Regional Financial Budgeting. The framework used in the development of this system is the Zachman Framework, to line the Zachman framework, namely: Scope (Contextual), Business Model (Conceptual), and System Model (Logical). On line Business Models for field network (network) to form two groups of servers, ie servers and server services on education. With the network can support good communication in the areas of financial budgeting.

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Lettieri, Emanuele, Cristina Masella, and Umberto Nocco. "Budgeting and health technology assessment: First evidence obtained from proposal forms used to submit the adoption of new technology." International Journal of Technology Assessment in Health Care 24, no. 04 (October 2008): 502–10. http://dx.doi.org/10.1017/s0266462308080665.

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Objectives:The aim of this study was to benchmark the proposal forms used by a sample of Italian hospitals to inform the budget process for the adoption of new technology to understand the relationship with the guidelines provided by the Health Technology Assessment (HTA) literature.Methods:A literature review was first undertaken to identify the frameworks developed to support decision making regarding new technology at a hospital level. A checklist of criteria drawn up according to five main perspectives (technology, patient, organization, economics, and level of evidence) has been formalized to review and compare the collected proposal forms.Results:The “technology” perspective appears to have been broadly covered. The “patient” perspective has focused to clinical issues and partially neglects other dimensions such as patient satisfaction and potential adverse events. The “organization” dimension has paid little attention to change management. The “economics” dimension has been broadly covered, even though a sensitivity analysis has not been considered. The “level of evidence” that is required for submitting the proposal form is little.Conclusions:The proposal forms used to inform the budget process regarding the adoption of new technology are accountable for a limited set of dimensions from among those proposed in literature. Further research is required to understand how to render technology assessment multidimensional, multidisciplinary, evidence-based, and accountable at a hospital level.

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46

Lorscheid, Iris, and Matthias Meyer. "Agent-based mechanism design – investigating bounded rationality concepts in a budgeting context." Team Performance Management: An International Journal 23, no. 1/2 (March 14, 2017): 13–27. http://dx.doi.org/10.1108/tpm-10-2015-0048.

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Purpose This study aims to demonstrate how agent-based simulation (ABS) may provide a computational testbed for mechanism design using concepts of bounded rationality (BR). ABS can be used to systematically derive and formalize different models of BR. This allows us to identify the cognitive preconditions for behavior intended by the mechanism and thereby to derive implications for the design of mechanisms. Design/methodology/approach Based on an analysis of the requirements of the decision context, the authors describe a systematic way of incorporating different BR concepts into an agent learning model. The approach is illustrated by analyzing an incentive scheme suggested for truthful reporting in budgeting contexts, which is an adapted Groves mechanism scheme. Findings The study describes systematic ways in which to derive BR agents for research questions where behavioral aspects might matter. The authors show that BR concepts may lead to other outcomes than the intended truth-inducing effect. A modification of the mechanism to more distinguishable levels of payments improves the results in terms of the intended effect. Research limitations/implications The presented BR concepts as simulated by agent models cannot model human behavior in its full complexity. The simplification of complex human behavior is a useful analytical construct for the controlled analysis of a few aspects and an understanding of the potential consequences of those aspects of human behavior for mechanism design. Originality/value The paper specifies the idea of a computational testbed for mechanism design based on BR concepts. Beyond this, a systematic and stepwise approach is shown to formalize bounded rational behavior by agents based on a requirements analysis, including benchmark models for the comparison and evaluation of BR concepts.

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Bao, Da-Hsien. "AN EMPIRICAL VALIDATION OF ADAM IN A CAPITAL BUDGETING CONTEXT." Decision Sciences 16, no. 3 (July 1985): 265–83. http://dx.doi.org/10.1111/j.1540-5915.1985.tb01679.x.

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48

Giaccotto, Carmelo. "Cash Flow Modelling and Forecasting in Capital Budgeting Under Uncertainty." Decision Sciences 21, no. 4 (December 1990): 825–41. http://dx.doi.org/10.1111/j.1540-5915.1990.tb01252.x.

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49

Pike, Richard H. "The design of capital budgeting processes and the corporate context." Managerial and Decision Economics 7, no. 3 (September 1986): 187–95. http://dx.doi.org/10.1002/mde.4090070307.

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50

Ali, Shahid, Qingyou Yan, Muhammad Sajjad Hussain, Muhammad Irfan, Munir Ahmad, Asif Razzaq, Vishal Dagar, and Cem Işık. "Evaluating Green Technology Strategies for the Sustainable Development of Solar Power Projects: Evidence from Pakistan." Sustainability 13, no. 23 (November 24, 2021): 12997. http://dx.doi.org/10.3390/su132312997.

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Анотація:

Energy is the main element for a modern lifestyle that must be considered in economically reliable and sustainable development dialogues. The financial performance of solar power projects has become the main issue, especially in developing countries such as Pakistan, where it has gained the special attention of government and regulatory authorities. The present study evaluates green technology strategies for the sustainable development of solar power projects in Pakistan. We examine the moderating role of cost and riskiness of the methods between the nexus of capital budgeting techniques and the financial performance of solar power projects. The analysis is performed on data collected from 44 respondents (chief financial officers and chief executive officers) by accompanying an inclusive questionnaire survey. Partial least squares structural equation modeling (PLS-SEM) is used to assess the formulated suppositions. The results reveal that green technology strategies positively impact the sustainable development of solar power projects. The profitability index is a good source of higher financial performance of the solar power projects. The results further demonstrate that the cost and riskiness of the methods significantly moderate the nexus of capital budgeting techniques and the financial performance of solar power projects. These findings provide a valuable manual for policymakers, government institutions, and regulators to select the appropriate green technology strategy to increase cleaner production and sustainable development of solar power projects.

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