Thesis (M.P.A.)--University of Hong Kong, 2004. / Also available in print.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1950. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 333-340).

Thesis--Wisconsin. / Vita. Includes bibliographical references (leaves 220-223).

M.Com. (Strategic Management)

Capital budgeting is a form of systematic planning of expenditure in order to achieve sound investment programs which fulfill management's trusteeship obligations; the care and effective use of those funds entrusted to them by their shareholders and investors. Capital budgeting is the technique of administering a capital management program. It includes many areas beginning with the creative search for profitable opportunities and ending with retirement and disposal of assets. Between these two decisions lie a host of others all of which are the subject of this thesis: long and short range capital plans, measurement of project worth, screening and selection of alternate proposals. The study has been developed through four major areas: demand, supply, and cost of capital, and evaluation of capital expenditure proposals. This comprises a well defined concept of capital budgeting about which much has already been written. In addition to drawing this material together, Capital Budgeting seeks to evaluate the concept as a tool of practical business. How valuable is this approach to practicing management? While it seems logical to expect that much use would be made of the concept of capital budgeting; in fact, business has found some limitations in its use, particularly with the return on investment criterion. In fact, substantially less use of this approach is being made than might have been expected in view of the enthusiastic promotion it has received in the accounting literature of recent years. Capital budgeting procedures are no panacea for management's problems, nor are they a substitute for good judgment. All factors influencing a decision cannot be reduced to quantitative formulae and any reliance on such seemingly meaningful arithmetic manipulations to the exclusion of the exercise of sound judgment will lead to serious problems. In particular the return on investment criterion as an aid to measurement and evaluation of capital expenditure decisions has an important and valuable contribution to make, but must be viewed in the perspective of the total of all factors to be considered. Those who claim that such a criterion can embrace all factors, that is, meet the test of all-inclusiveness, are misled and cannot but be disillusioned at the shortcomings of such an attempted evaluation. / Business, Sauder School of / Graduate

The aim of this study has been to explain the relationship between capital (development) expenditures and the growth of recurrent expenditures in the Zambian Ministry of Agriculture and Water Development (1975-1983). Three models were developed and tested. The first model tested the theory of incrementalism. Proponents of incrementalism advocate that the recurrent budget in a previous period is the most important explanatory variable in the determination of recurrent budget expenditures in the subsequent period. An extension on the first model included capital expenditures in the determination of recurrent budget expenditures. Theories have been advanced that capital expenditures cannot be undertaken without affecting the growth of recurrent expenditures. A third explanatory model included the stock of capital, the recurrent budget in the previous period, the rate of inflation, and the lagged price of copper as important variables in the determination of recurrent budget expenditures. Ordinary least squares (0LS) estimation techniques were used to obtain the coefficients and the magnitude of the variables in these three models. The third model explained 98% of the variation in recurrent budget expenditures. The results showed that the recurrent budget in the previous period and the rate of inflation were the most important explanatory variables in the determination of the recurrent budgets in Zambia. The price of copper and the stock of capital, although both having a positive relationship with the recurrent budget in the subsequent period, were weak determinants. The study noted that the weak relationship between the capital and recurrent budget may be due to the ad hoc transference of recurrent costs, created by capital projects, to the recurrent budget. The study suggests a policy for the transference of these costs to the recurrent budget. / Land and Food Systems, Faculty of / Graduate

Thesis (Ph. D.)--Dept. of Economics and Social Science Consortium. University of Missouri--Kansas City, 2006. / "A dissertation in economics and social science consortium." Advisor: L. Randall Wray. Typescript. Vita. Title from "catalog record" of the print edition Description based on contents viewed Oct. 31, 2007. Includes bibliographical references (leaves 184-201). Online version of the print edition.

Thesis (Ph. D.)--Virginia Polytechnic Institute and State University, 1993. / Vita. Abstract. Includes bibliographical references (leaves 343-361). Also available via the Internet.

In our government, the resource allocation is based on the up-down resource total quota allocation system, which has provided all authorities basic budget and expenditure for regular law and added the autonomy for authorities to decide budget by themselves. But in the annual budget planning process, cases asking for additional budget via planning and budget audit committee are very abundant. Therefore, adopting budget strategy is an important issue when government authorities planning budget. This study verifies the effects of budget participation, budget perception and interpersonal relationship over budget strategy. Adopting questionnaire survey and statistic analyses, the empirical result of this study shows that the higher participation in the process of budget making, the higher the probability of execution budget strategy is. Moreover, this study finds that the budget perception generated by participating in the process of budget making is high for Kaohsiung city government¡¦s first-level agency directors, and it can also improve the strategy for execution budget competing, while for the central government, it is not affected. Therefore, reducing the budget audit committee frequency should be helpful for reducing the authorities asking for extra needs. This study also finds that bureau directors distinguish employees as insider or outsider by the value of relationship and authoritarianism, and treat them differently in budget allocation. Meanwhile, administration units take responsibility for administration staff, business units take responsibility for plan execution, the budget amount perceptions for directors of general affair, accounting, and administration unit directors are affected by interpersonal relationship, while directors of the business units are not affected.

Este estudo teve como objetivo analisar e propor o melhor método de Gestão Orçamentária na empresa Metalcorte Metalurgia Ltda., que atua no ramo metalúrgico e está localizada em Caxias do Sul. O estudo de caso é descritivo, pois o tema escolhido é favorável para este formato, com coleta de informações na empresa e por meio de entrevistas com os gestores da empresa selecionada para tal estudo. Os conceitos apresentados no terceiro capítulo são utilizados como referencial teórico no decorrer do estudo de caso, podendo-se perceber a aderência da teoria apresentada com a prática da empresa, que está procurando desenvolver instrumentos seguros de tomada de decisão visando manter sua competitividade. O orçamento empresarial é analisado como um elemento participante da dinâmica organizacional e inserido nos processos empresariais, fazendo com que as pessoas na organização se conscientizem dos objetivos a serem alcançados. / This study has the purpose of analyzing and proposing the best Orçamental Management method at the company Metalcorte Metalurgia Ltda., which operates in the metallurgic line and is located in Caxias do Sul. The case study is descriptive being the selected subject favorable to this format. The data were collected within the company as well as by performing interviews with managers of the company chosen for such study. The concepts shown in the third chapter are used as theoretical reference throughout the study, allowing knowledge acquisition about the adherence of the presented theory to the company performance, whose objective is to develop safe instruments for decision making, so as to maintain its competitivity. The company budget is analyzed as being a part of the organizational dynamics and as being inserted in company processes, allowing its personnel to be aware of the goals to be met.