O controle orçamentário é apontado como um mecanismo gerencial adequado para redução, controle de custos e avaliação do desempenho de uma instituição hospitalar. No ambiente da Saúde, onde se inserem os hospitais, o orçamento atua como um instrumento de alocação de recursos, coordenação, controle e comunicação das estratégias da instituição, já que há crescente busca pela redução de custos e eficiência devido à escassez de recursos presente nesse setor. O processo orçamentário nesse ambiente pode ser influenciado por características peculiares desta área, como complexidade, frequência e incerteza da tarefa, e também da tensão existente entre as áreas clínica e administrativa do hospital no estabelecimento de metas. A pesquisa observará o fenômeno do processo orçamentário sob a ótica da área clínica, dos profissionais do Serviço de Saúde, predominantemente do Serviço de Enfermagem, cujo objetivo é investigar a relação das características do processo orçamentário no Serviço de Saúde sobre a efetividade da Execução Orçamentária. O modelo teórico da pesquisa e a definição das cinco hipóteses analisadas são alicerçados na literatura e apresentam a relação de cada característica do processo orçamentário - Participação Orçamentária, Feedback Orçamentário, Avaliação Orçamentária, Clareza e Dificuldade da meta orçamentária - com o Indicador de Execução Orçamentária Meeting the budget. Para o desenvolvimento da pesquisa, o questionário desenvolvido foi aplicado aos gestores do Serviço de Saúde, selecionados pela técnica de amostragem não probabilística snowball. As técnicas utilizadas para tratamento e análise dos dados foram de estatística descritiva e Modelagem em Equações Estruturais. Após a coleta e organização das respostas dos 33 questionários respondidos, as hipóteses foram testadas utilizando o software SmartPls, cujos resultados dessa análise do modelo foram: somente a Hipótese 3 foi suportada estatisticamente, afirmando que há uma relação positiva e significante da característica Avaliação Orçamentária sobre a performance da Execução Orçamentária, cujo coeficiente de caminho dessa relação foi de 0,487, o qual explica aproximadamente 50% da variação do efeito da Avaliação Orçamento sobre a efetividade do orçamento; as hipóteses H1 e H5 foram rejeitadas, mas verificou-se uma relação positiva com o Indicador de Execução Orçamentária; as hipóteses H2 e H4 não foram testadas devido à retirada dos construtos Dificuldade da meta orçamentária e Feeback Orçamentário. O achado dessa pesquisa foi uma constatação relevante para esse ambiente do setor de Saúde, no que se refere à amostra estudada, pois se constatou que mesmo havendo Participação Orçamentária e Clareza das Metas, esses gestores se orientam pela questão da Avaliação Orçamentária, ou seja, o quanto as variações orçamentárias ocorridas são reportadas aos responsáveis e utilizadas na avaliação de desempenho desses gestores. Nesse ambiente, com características peculiares, as decisões desses gestores se orientam para a prestação do serviço de assistência ao paciente, mas se importam com a alocação dos recursos escassos, expressa nas metas orçamentárias traçadas, cuja Avaliação Orçamentária dessa alocação interfere diretamente na execução orçamentária do seu setor/unidade. / Budget control is indicated as a management tool suitable to reduce and control costs and valuate a hospital performance. In the health services field, where the hospitals fit in, the budget works as an instrument to allocate resources, coordinate, control and communicate the institution strategies, aiming costs reduction e efficiency, taking in consideration the scarce resources available in the area. The budget process in this area could be influenced by peculiar characteristics, such as complexity, frequency, the task uncertainty and also the tension between the clinical and management departments of a hospital concerning establishment of goals. The research will show the budgetary process from the clinical department, health providers and specially from the Nursing Service perspective. Its goal is to investigate the relation between characteristics of the budgetary process in the health service and the budgetary execution. The theoretical framework of the research and also the definition of the five hypotheses analyzed are based on the literature and present the relationship between each budgetary process characteristic - Budgetary Participation, Budgetary Feedback, Budgetary Evaluation, Budget Goal Difficulty and Budget Goal Clarity - and the Budgetary Execution Indicator Meeting the budget. For the research, the questionnaire was applied to the health service managers selected by the non-probability sampling snowball. For the treatment and analysis of data we used descriptive statistics and Structural Equation modeling. After the data collection and organization that came from 33 questionnaires, the hypothesis were tested using SmartPls that showed the following results: only hypothesis H3 was supported statistically, stating that there is a positive and significant relation between budgetary evaluation and the Budgetary Execution performance, whose coefficient was 0,487. This figure explains the approximately 50% variation in effect of budgetary evaluation over the efficacy of the budget. The hypotheses H1and H5 were rejected. It was, however, observed that they both presented a positive relation with the Budgetary Execution Indicator. The hypotheses H2 and H4 were not tested due the removal of the constructs budget goal difficulty and budgetary feedback. The research finding was a relevant realization for the health area, concerning the samples analyzed as we observed that even when the budgetary participation and the budget goal clarity happened, these managers were guided by the budgetary evaluation. In other words, the budgetary variations are reported depending on their use for the managers\' performance evaluation. In this field, which presents peculiar characteristics, these managers\' decisions are towards the patient and their needs, considering, however, how to allocate the scarce resources they have as determined in the budgetary goals. Also, the budgetary evaluation impacts directly the department/unity budget execution.

O controle orçamentário é apontado como um mecanismo gerencial adequado para redução, controle de custos e avaliação do desempenho de uma instituição hospitalar. No ambiente da Saúde, onde se inserem os hospitais, o orçamento atua como um instrumento de alocação de recursos, coordenação, controle e comunicação das estratégias da instituição, já que há crescente busca pela redução de custos e eficiência devido à escassez de recursos presente nesse setor. O processo orçamentário nesse ambiente pode ser influenciado por características peculiares desta área, como complexidade, frequência e incerteza da tarefa, e também da tensão existente entre as áreas clínica e administrativa do hospital no estabelecimento de metas. A pesquisa observará o fenômeno do processo orçamentário sob a ótica da área clínica, dos profissionais do Serviço de Saúde, predominantemente do Serviço de Enfermagem, cujo objetivo é investigar a relação das características do processo orçamentário no Serviço de Saúde sobre a efetividade da Execução Orçamentária. O modelo teórico da pesquisa e a definição das cinco hipóteses analisadas são alicerçados na literatura e apresentam a relação de cada característica do processo orçamentário - Participação Orçamentária, Feedback Orçamentário, Avaliação Orçamentária, Clareza e Dificuldade da meta orçamentária - com o Indicador de Execução Orçamentária Meeting the budget. Para o desenvolvimento da pesquisa, o questionário desenvolvido foi aplicado aos gestores do Serviço de Saúde, selecionados pela técnica de amostragem não probabilística snowball. As técnicas utilizadas para tratamento e análise dos dados foram de estatística descritiva e Modelagem em Equações Estruturais. Após a coleta e organização das respostas dos 33 questionários respondidos, as hipóteses foram testadas utilizando o software SmartPls, cujos resultados dessa análise do modelo foram: somente a Hipótese 3 foi suportada estatisticamente, afirmando que há uma relação positiva e significante da característica Avaliação Orçamentária sobre a performance da Execução Orçamentária, cujo coeficiente de caminho dessa relação foi de 0,487, o qual explica aproximadamente 50% da variação do efeito da Avaliação Orçamento sobre a efetividade do orçamento; as hipóteses H1 e H5 foram rejeitadas, mas verificou-se uma relação positiva com o Indicador de Execução Orçamentária; as hipóteses H2 e H4 não foram testadas devido à retirada dos construtos Dificuldade da meta orçamentária e Feeback Orçamentário. O achado dessa pesquisa foi uma constatação relevante para esse ambiente do setor de Saúde, no que se refere à amostra estudada, pois se constatou que mesmo havendo Participação Orçamentária e Clareza das Metas, esses gestores se orientam pela questão da Avaliação Orçamentária, ou seja, o quanto as variações orçamentárias ocorridas são reportadas aos responsáveis e utilizadas na avaliação de desempenho desses gestores. Nesse ambiente, com características peculiares, as decisões desses gestores se orientam para a prestação do serviço de assistência ao paciente, mas se importam com a alocação dos recursos escassos, expressa nas metas orçamentárias traçadas, cuja Avaliação Orçamentária dessa alocação interfere diretamente na execução orçamentária do seu setor/unidade. / Budget control is indicated as a management tool suitable to reduce and control costs and valuate a hospital performance. In the health services field, where the hospitals fit in, the budget works as an instrument to allocate resources, coordinate, control and communicate the institution strategies, aiming costs reduction e efficiency, taking in consideration the scarce resources available in the area. The budget process in this area could be influenced by peculiar characteristics, such as complexity, frequency, the task uncertainty and also the tension between the clinical and management departments of a hospital concerning establishment of goals. The research will show the budgetary process from the clinical department, health providers and specially from the Nursing Service perspective. Its goal is to investigate the relation between characteristics of the budgetary process in the health service and the budgetary execution. The theoretical framework of the research and also the definition of the five hypotheses analyzed are based on the literature and present the relationship between each budgetary process characteristic - Budgetary Participation, Budgetary Feedback, Budgetary Evaluation, Budget Goal Difficulty and Budget Goal Clarity - and the Budgetary Execution Indicator Meeting the budget. For the research, the questionnaire was applied to the health service managers selected by the non-probability sampling snowball. For the treatment and analysis of data we used descriptive statistics and Structural Equation modeling. After the data collection and organization that came from 33 questionnaires, the hypothesis were tested using SmartPls that showed the following results: only hypothesis H3 was supported statistically, stating that there is a positive and significant relation between budgetary evaluation and the Budgetary Execution performance, whose coefficient was 0,487. This figure explains the approximately 50% variation in effect of budgetary evaluation over the efficacy of the budget. The hypotheses H1and H5 were rejected. It was, however, observed that they both presented a positive relation with the Budgetary Execution Indicator. The hypotheses H2 and H4 were not tested due the removal of the constructs budget goal difficulty and budgetary feedback. The research finding was a relevant realization for the health area, concerning the samples analyzed as we observed that even when the budgetary participation and the budget goal clarity happened, these managers were guided by the budgetary evaluation. In other words, the budgetary variations are reported depending on their use for the managers\' performance evaluation. In this field, which presents peculiar characteristics, these managers\' decisions are towards the patient and their needs, considering, however, how to allocate the scarce resources they have as determined in the budgetary goals. Also, the budgetary evaluation impacts directly the department/unity budget execution.

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This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals. / MEd (Education Management), North-West University, Vaal Triangle Campus, 2014

Le fondement théorique du contrôle parlementaire du budget exécuté a été prévu par la DDHC de 1789. Cependant, c’est sous la Restauration que son application fut devint possible. Ainsi, l’utilité et l’efficacité du contrôle parlementaire du budget exécuté résidèrent dans l’établissement d’un chaînage budgétaire qui avait pour finalité, non seulement la clôture d’un exercice budgétaire dans un délai assez court mais aussi de perfectionner la prévision des budgets ultérieures. Alors que la Restauration était « l’âge d’or » du contrôle parlementaire a posteriori du budget de l’État, la 3e et la 4e Républiques furent les périodes de l’abandon de la loi de règlement. Pour autant, la Ve République n’a pas amélioré la situation. Mais, la nécessité de réformer l’État a créé une occasion sans précédent pour que les Assemblées parlementaires françaises retrouvent une meilleure place parmi les institutions politiques. La LOLF du 1er août 2001, a été adoptée pour renforcer les prérogatives budgétaires du Législateur. Même si la loi de règlement n’a pas changé son caractère juridique, les documents comptables qui l’accompagnent et son adoption dans un délai très court, lui octroient toute son effectivité. En revanche l’absence d’objectif précis et pragmatique ainsi que le manque de volonté parlementaire en sont les principaux facteurs. La solution que nous proposons consiste à fixer la soutenabilité des finances publiques, exigée par les Traités européens, comme l’objectif principal de loi de règlement et à continuer la réforme de l’État afin de redonner aux parlementaires l’envie de contrôler l’exécution budgétaire. / The basis of parliamentary oversight on budget was foreseen by Human and Citizen Right’s Declaration of 1789. But, it wasn’t applicable before “Restauration”. If “Restauration” period was a “golden age” of parliamentary control on budget, the IIIrd and IVth Republic were the age of its decline. On one hand, parliamentary prerogative to amend Budget Act and on the other hand, delays in establishment of budgetary document were the essential reasons.We can observe a mutation in parliamentary budget control during the Fifth Republic. In 1958, France has adopted a new constitution to found a semi-presidential political system. But what had consequently reduced Parliament’s budget competence, was the Organic Act of the 2nd January of 1959. This limitation contributed to demotivate MPs because they considered this institution in decline. However, when the French State engaged in new reforms, Parliament tried to prepare and adopt a new Organic Act to balance again budgetary relationship. With this end in view, different mechanisms were created to reinforce parliamentary budget oversight. Nevertheless, we can not estimate the promised effectiveness until MPs haven’t political will and pragmatic objectives. We think the economical sustainability, as the most important European engagement of French Government, can be a real objective. For all that, political involvement of Parliament will be obtained when the State reform continues and the “value of money” becomes the national priority.

This research aims to discuss the influences of strategy choices on the management control systems. There is no absolute definition, range and classification of management control system which mainly includes management accounting and other controls. Moreover, management strategy is produced by the business after a series of evaluation and analysis of the internal and external environment. It is the business choice while proceeding resource operation and distribution and also the guidelines of business management activities. Management strategy makes the business achieve the goals, create competitive advantages and get more markets and chances in the intensely competitive environment. This research is explorative and uses business strategy as the variable and chooses the synthetic resin industry as the interview object. With Porter¡¦s general business strategy as the strategy classification standard, we differentiate the interviewed businesses into variation strategy and low-cost strategy and interview the outstanding persons separately. This research analyzes and induces the interview results as the following, 1. The group of cost-leading strategy emphasizes standards and is partial to centralization. In the application of management control system, they emphasize formal control and traditional cost control. However, the variation strategy emphasizes conformability and effective business strategy control. 2. The management control system of variation strategy company is partial to interactive control system and the management control system of low-cost strategy company prefers the diagnostic control system. 3. The degree of budget participation in variation strategy company is higher and it is lower in low-cost strategy company. 4. The degree of formalization in variation strategy company is higher and it is lower in low-cost strategy company. 5. The degree of participation and communication of interactive control system in variation strategy company is higher, and it is lower in low-cost strategy company. 6. Complete management control system helps the strategy performance.

In this study an effort is made to bring more clear insights into the effect of management control systems on strategy formation. The content of management control systems does not have a final conclusion. Primary components of management control systems include managerial accounting and other controls. In the other hand, the process of strategy formulation mainly divided into two ways which are deliberate strategy and emergent strategy. The deliberate strategy is more applied to stable and predictable conditions while emergent strategy is a prompt response of enterprise to strategic uncertainties. Different perspectives of management control systems will separately help for two kinds of strategy formulation. This is an exploratory study which is contingent on size of organizations. Choosing steel industry as interviewers, the study divided them into two groups that are three large companies and three middle & small companies and proceeded elite interview separately. The conclusions are as follows: 1. High formalization of management control systems help for the need of information of deliberate strategy formulation. 2. The degree of participation and communication of interactive control systems in large companies are higher, while those of interactive control systems in small companies are lower. 3. No matter what the size of an organization is, the initial stages of strategic activities are shaped by management control systems. 4. No matter what the size of an organization is, boundary systems do not serve as a strategy filter. 5. The top management of interviewer companies tends to not realize that employees may make up the key performance indicator (KPI) due to the changes in the priority of KPI for responding to strategic uncertainties. 6. No matter what the size of an organization is, complete management control systems will help for higher performance in organization.

This study focussed on the budget control and monitoring challenges for school governing bodies. The study engaged a qualitative in-depth research into the challenges school governing bodies experience regarding budget control and monitoring based on the fact that budget control and monitoring are dimensional tools of financial management aimed at ensuring proper financial management and accountability. The research, grounded on social constructivism and employing a phenomenological pragmatic approach for data collection was purposely and conveniently confined to town schools in the Ekurhuleni District. Data was collected using interviews with school principals, finance officers and a treasurer and Institutional Development and Support Officers. Findings from the data indicated that while there were areas where school governing bodies did well, they faced numerous challenges in budget control and monitoring. It was found that there were challenges regarding the budgeting process in so far as budget preparation, budget implementation, and budget control and monitoring. Miscellaneous challenges influencing the budget control and monitoring process found included poor financial reporting, the low level of parental literacy which seemed to influence the meaningfulness of and realistic nature of the budgeting processes and the generic, inadequate and poor training school governors were provided with. Recommendation from the study mainly concern the provision of customised, focussed and needs-based training in financial and budget management after determining the skills audit to determine training and capacity building needs of school governors, holding principal to account for financial management as ex officio members of governing bodies, reviewing the quintile classification of schools based on the poverty index and considering the backgrounds of learners at town schools, who mostly are from previously disadvantaged backgrounds and ensuring that schools report on finances in languages parents understand and linking budgeting process to schools’ educational goals. / MEd (Education Management), North-West University, Vaal Triangle Campus, 2014

Made available in DSpace on 2016-03-15T19:32:27Z (GMT). No. of bitstreams: 1 Adriana Aurea Santiago Beltrao.pdf: 926958 bytes, checksum: c457eb59f4f5fac0bd0a2edeb3a9d01e (MD5) Previous issue date: 2011-01-27 / Fundo Mackenzie de Pesquisa / This thesis aims at examining the use of the budget as an instrument of exercising power and identify within the typology proposed by Galbraith (1986) as forms of power are being used in budgetary control in the company ISS TRANSMISSION AND DISTRIBUTION OFF ENERGY. As specific objectives, this study seeks to identify among these variables that related to the budget, linking variables with Galbraith's typology (1986), identifying the sources of power prevalent in the organization and the perception of the actors involved in the budgeting process in relation to the exercise power used by the organization. Was established three propositions the first aimed to identify whether the budget control is used on the ISS as a tool for exercising power, the second to verify that the three ways of exercising power typified by Galbraith (1986) namely: Condign Power, Compensatory Power and Conditioned Power coexist in the budget control of the ISS and the third proposition that the Power Compensatory is the power that prevails in the budgetary control of the ISS. The research methodology adopted was the single case study with the use of questionnaire, interview and direct observation. The questionnaires were completed by 45 employees, interviews were conducted with five managers directly linked to the budget and direct observation by the researcher. The study findings show that the predominant power, the power was conditioned with 41% of total variance explained, the second of found is the Compensatory Power with 19% total variance explained, the Condign Power have 7% total variance explained and also coexists in ISS. The results have limitations as the inability to generalize the results because it is a research based on a single case study, so that the results are relevant only to the organization in question. / Esta dissertação tem como objetivo, analisar o uso do orçamento como instrumento de exercício de poder e identificar, dentro da tipologia proposta por Galbraith (1986) como as formas de poder estão sendo utilizadas no controle orçamentário na empresa ISS TRANSMISSÃO E DISTRIBUIÇÃO DE ENERGIA. Como objetivos específicos, este estudo busca identificar dentre as ínumeras variáveis aquelas relacionadas ao orçamento,relacionando as variáveis com a tipologia proposta por Galbraith (1986), identificando as fontes de poder predominantes na organização e a percepção dos atores envolvidos no processo orçamentário em relação as formas de exercício de poder utilizadas pela organização. Foram estabelecidas três proposições: a primeira com o objetivo de identificar se o controle orçamentário é utilizado na ISS como um instrumento para o exercício de poder; a segunda para verificar se as três formas de exercício de poder tipificadas por Galbraith (1986) a saber: o poder condigno, o poder compensatório e o poder condicionado, coexistem no controle orçamentário da ISS; e a terceira proposição tem o objetivo de verificar se o poder compensatório é a forma de poder que predomina no controle orçamentário da ISS. A metodologia de pesquisa adotada foi o estudo de caso único com a aplicação de questionário, totalizando 18 questões, os dados foram tratados através das entrevistas, observação direta e da análise fatorial. Os questionários foram respondidos por 45 funcionários, as entrevistas foram realizadas com 5 gestores diretamente ligado ao orçamento e a observação direta realizada pelo pesquisador. Os achados do estudo evidenciam que o poder predominante, é o poder condicionado ao contrário do que se esperava com 41 % da variância total explicada e com a maior carga de fatores significativas, a segunda fonte de poder encontrada é o poder compensatório com 19 % variância total explicada e o poder condigno com 7 % variância total explicada também coexiste na ISS. Os resultados encontrados apresentam limitações quanto a impossibilidade de generalização dos resultados obtidos, pois trata-se de uma pesquisa baseada em um estudo de caso único, fazendo com que os resultados encontrados sejam relevantes somente para a empresa em questão.

Pharmaceutical expenditures are an important part of the entire hospital operating budget, and inpatient pharmaceuticals denote one of the highest costs in hospital care. Predictions for medication budgets based on the types of patients have been largely undertaken in medical hospitals and not psychiatric facilities. According to several previous studies, gender, age, diagnosis, comorbidity and length of stay (LOS) affect the general inpatient treatment expenditures. However, whether or not the impact of these factors differs in psychiatric hospitals remains to be investigated. To that end, the current study examines medication costs for mental and behavioral health disorder as well as the primary chronic diseases commonly comorbid with mental and behavioral health disorders that suggest formulary management control might be helpful. Multiple regression models were developed to determine the leading drivers associated with the growing inpatient hospital medication costs among patients admitted to an acute psychiatric hospital. We also analyzed LOS using a Poisson model in order to determine whether it is a proxy for psychiatric inpatient medication costs. Our finding selected 51 medications (14% of the 364 total medications consumed 90% of the total medication cost) under A category (AV, AE, and AN) and B category (BV, BE, and BN) in order to develop a medication list (MUC, medication under control) that suggested cost control measures based on cost and clinical criticality could be important. This study demonstrated that comorbidity, principal and secondary diagnoses, LOS, and MUC are associated with higher inpatient medication costs than other factors, including age, gender, insurance type, and month admitted. Our study also observed that the principal ICD-10-CM codes F10 (Alcohol related disorders) is associated with high inpatient medication cost. Secondary diagnosis related groups (DRGs) 203 (Bronchitis & asthma), 192 (Chronic obstructive pulmonary disease, COPD), 201 (pneumothorax), 639 (Diabetes), 642 (Inborn and other disorders of metabolism), 645 (Endocrine disorders), 641 (Nutritional & miscellaneous metabolic disorders), 690 (Kidney & urinary tract infections), 675 (Other kidney & urinary tract procedures), 699 (Other kidney & urinary tract diagnoses), and 700 (Other kidney and urinary tract diagnoses), 305 (Hypertension), 310 (Cardiac arrhythmia & conduction disorders), 303 (Atherosclerosis), 293 (Heart failure & shock), and 316 (Other circulatory system diagnoses) were found to be associated with higher inpatient medication costs. In addition, LOS can be used as an indicator (proxy) for inpatient medication cost when patients present with a secondary DRG 639 (diabetes) and 690 (kidney & urinary tract infections) in an acute psychiatric hospital. Viewed collectively, this study would enable executives of acute psychiatric hospitals to identify the most important factors that are associated with high inpatient medication costs, thereby assisting in the development of the hospital pharmaceutical budget using a novel and scientific approach.