The purpose of this study was twofold: (1) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and firm performance, and (2) to determine whether there is a significant degree of association between the extent of use or specific application of budget-related planning and control policies and procedures and selected firm characteristics. This report concludes that manufacturing firms, when classified by performance, size, degree of capital intensiveness or degree of decentralization of decision-making, do differ with respect to budget practices. The relationship between firm performance or degree of capital intensiveness and budget practices, though, is not as extensive as the relationship between a firm's size or degree of decentralization and its budget practices. It was recommended that field studies be conducted to determine (1) why high performance firms were not more frequent users of budget procedures considered to be valuable and (2) why certain budget procedures considered valuable were not more frequently used by all firms.

[pt] Após a privatização do sistema Telebrás em 1998, o mercado de telefonia fixa brasileiro que era um monopólio estatal foi dividido entre grupos privados gerando uma grande concorrência no setor. A Embratel, que possuía todo o mercado de telefonia de longa distância nacional e internacional, passou a perder clientes para as demais empresas que entraram com força em seu mercado e, ainda hoje, enfrenta o grande desafio de fazer o caminho de volta, entrando no principal mercado das três grandes do setor (Telemar, Telefônica e Brasil Telecom): a telefonia local. Nesse contexto, é essencial que a Embratel seja capaz de planejar estrategicamente seus próximos passos e o propósito desta pesquisa é investigar o modo de assegurar o alinhamento dos planejamentos orçamentário e estratégico no caso desta empresa, além de identificar os fatores organizacionais que contribuem ou prejudicam este alinhamento. Todos os dados da pesquisa foram coletados através de investigação documental e telematizada, entrevistas com executivos da empresa e analistas do setor. A interpretação e análise dos dados foram realizadas com base no referencial teórico, com o auxílio do modelo Genérico Integrativo de Macedo-Soares (2001). Os resultados encontrados mostraram inconsistência, ou seja, não alinhamento entre o planejamento orçamentário e estratégico da empresa. Também foram identificados os fatores organizacionais que contribuem e que não contribuem para o alinhamento. Ao final, são compartilhadas as lições tiradas do estudo de caso da Embratel. / [en] After the Telebrás privatization in 1998, the telecommunication`s market that used to be a governmental monopoly became divided amongst private groups, which generated a huge dispute in the sector. Embratel, who used to have the whole national and international long distance market, started losing a significant part of its client base to its main competitors (Telemar, Telefônica and Brasil Telecom) and is now striving to walk its way back gaining share of its competitors most important market: the local telephony. In this context, it is essential for Embratel to be able to plan strategically its next steps. This is the main purpose of this research: investigate a way to assure the alignment of the budget planning to the strategic planning for the company and also to identify the organizational factors that contribute and hinder this alignment. All the figures of this research were collected by documental and telematic investigation and interviews with executives of Embratel as well as analysts of the telecommunication`s sector. The data interpretation and analysis were conducted based on the theoretical references from the literature review, with the support of the systemic and integrative model developed by Macedo-Soares (2001). The results proved inconsistency (non-alignment) between the budget planning and the strategic planning. Moreover, it was possible to identify the organizational factors that contribute and hinder the alignment. At the end, this study shares lessons related to the case study of Embratel.

<p>This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. </p><p>The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University.</p>

This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University.

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-08-22T13:13:43Z No. of bitstreams: 1 Dissert Luis Claudio Fontes Valente.pdf: 1545283 bytes, checksum: 0cebdaf27cac2a3386a0bdb0fae0c683 (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-08-22T16:24:58Z (GMT) No. of bitstreams: 1 Dissert Luis Claudio Fontes Valente.pdf: 1545283 bytes, checksum: 0cebdaf27cac2a3386a0bdb0fae0c683 (MD5) / Made available in DSpace on 2017-08-22T16:24:58Z (GMT). No. of bitstreams: 1 Dissert Luis Claudio Fontes Valente.pdf: 1545283 bytes, checksum: 0cebdaf27cac2a3386a0bdb0fae0c683 (MD5) Previous issue date: 2016-10-17 / O estudo objetivou analisar a aplicação dos recursos financeiros da educação em uma instituição pública de ensino. Para alcançar os objetivos da pesquisa, foram seguidas algumas etapas, norteadas pelos objetivos específicos. Na etapa inicial, durante a revisão bibliográfica, foi identificado na literatura, um conjunto de indicadores para apoio à gestão de escolas, que serviram de base para a coleta de dados e calculo dos indicadores. Os dados necessários para calcular esses indicadores, foram obtidos a partir da análise contábil dos anos de 2010 a 2014, disponibilizados no site do Colégio Pedro II, no SIAFI e site do MEC. Como indicadores financeiros, foram definidos: Indicadores de Resultado: a) Receita liquida por aluno, b) Despesa por aluno, c) Superávit, d) % da folha sobre a receita, e) % folha sobre despesa; Indicador Estratégico: a) Índice de investimento em benefícios a professores e funcionários (qualificação); e Indicador de desempenho: Índice de aprovação no ENEM e ranking de classificação das escolas públicas. A pesquisa teve como objetivos específicos: Identificar os indicadores de aplicação dos recursos financeiros para a educação no Colégio Pedro II; Descrever o modelo de gestão dos recursos financeiros nesta instituição, a partir dos indicadores financeiros recomendados na administração pública; Utilizar os indicadores financeiros, com base nas recomendações da administração pública e levantar os índices; e Analisar a eficiência da aplicação dos recursos, na referida instituição, à luz dos indicadores do orçamento público. A pesquisa mostra que os recursos financeiros para a educação no Colégio Pedro II apresentam aplicação satisfatória, tendo em vista os índices analisados comparados ao desempenho. A partir da análise realizada, sugere-se a elaboração de outros estudos que ampliem a temática, no sentido de realizar o comparativo de aplicação dos recursos financeiros entre os campi da instituição pesquisada, oferecendo subsídios para a gestão na tomada de decisão. / The study aimed to analyze the management of financial resources of education in an educational institution. To achieve the objectives of the study were followed a few steps, guided by specific goals. In the initial phase, during the literature review, it was identified in the literature, a set of indicators to support the management of schools, which served as the basis for data collection and calculation of the indicators. The data needed to calculate these indicators were obtained from the accounting analysis of the years 2010 to 2014, available on the College Pedro II site at SIAFI and the MEC website. As financial indicators were defined: Outcome Indicators: a) net revenue per student, b) Expenditure per student, c) Surplus, d)% leaf on revenues and)% leaf on expenditure; Strategic Indicator: a) Investment Index in benefits to teachers and staff (qualification); and Performance Indicator: Approval Index ESMS ranking and classification of schools. The specific objectives was to: Identify the financial resources of management indicators for education in the College Pedro II; Describe the model of management of financial resources this institution, from the financial indicators recommended in public administration; Using financial indicators based on public administration recommendations and raise the rates; and analyze the resource management efficiency in the institution in the light of public budget indicators. Research shows that financial resources for education in the College Pedro II have good use in general, in view of the analyzed indices compared to performance. From the analysis, it is suggested the preparation of other studies that expand the theme, in order to carry out the comparative management of financial resources between the campi research institution, offering support for management decision making.

[pt] Atualmente, o setor de transporte, no Brasil, está sofrendo um processo de descentralização por meio da estadualização com vistas à privatização. Para acompanhar tais mudanças, a Companhia Brasileira de Trens Urbanos - CBTU está reestruturando suas atividades e seu planejamento estratégico. Nesse contexto, o grande problema da empresa é ser deficitária em um país onde a maior parte da população é de baixa renda e os sistemas de transporte público não são auto-sustentáveis. O propósito desta pesquisa é investigar como assegurar o alinhamento estratégico do planejamento orçamentário em uma empresa pública, precisamente a CBTU, cujo objetivo principal é satisfazer as necessidades da sociedade. A investigação foi desenvolvida, usando a metodologia de estudo de caso, sendo a CBTU a empresa foco. Os dados da pesquisa foram coletados por meio de investigação documental e telematizada, questionários, predominantemente, estruturados e entrevistas, e tratados com métodos quantitativos e qualitativos. A interpretação e a análise dos dados foram realizadas com base no referencial teórico, fundamentado em revisão de literatura pertinente à área de estudo, com auxílio do modelo genérico integrativo de Macedo-Soares (2001b). Os resultados evidenciaram inconsistência entre o planejamento orçamentário e a estratégia da empresa. Também foi possível identificar os fatores organizacionais que contribuem e os que não contribuem para esse alinhamento. Ao final do trabalho, compartilham-se as lições a respeito do estudo de caso na CBTU. / [en] Currently, the transportation sector in Brazil is passing through a decentralization process in order to be privatized. To follow these changes the Companhia Brasileira de Trens Urbanos - CBTU is reorganizing its activities and its strategical planning. In this context, the biggest problem of the company is to be in debt in a country where the great part of the population is poor. Bisides that, the public transportation system is not self sustainable. The purpose of this research is to investigate how to line up strategically the budget planning in a public company, necessarily CBTU, and how to meet the society necessities is its main objective. The investigation was developed using the case study methdology, being the CBTU the company focus. The data of the research were collected by documental/telematic investigations, interviews and questionnaires, treated with quantitative and qualitative methods. The data interpretation and analysis were conducted based on the theoretical references from the literature review, with the support of the systemic and integrative model developed by Macedo-Soares (2001b). The results evidenced inconsistency between the budget planning and the firm`s strategy objectives. Also, it was possible to identify the organizational factors that contribute and the ones that do not contribute for this alignment. Finally, this study shares lessons of the case study in the CBTU.

Relevance of the research topic. The reduction of economic activity in Russia has led to the fact that the resources accumulated in the consolidated budgets of the subjects are not sufficient for the financial support of social obligations in the regions. Therefore, a system for monitoring and assessing the quality of regional financial management is necessary for effective planning of budget indicators and improving the effectiveness of budget expenditures. Improving the methods and tools for assessing the quality of management and the state of regional budgets is currently relevant. Purpose of the study. Analysis of methods for assessing the quality of management and the state of regional budgets, including the development of proposals for their improvement. Objectives of the study: explore different approaches to the definition of the concept of budget; to analyze the dynamics of the budget indicators used in the methods of assessing the quality of management and the state of the regional budget on the example of the Sverdlovsk region; to develop recommendations for the introduction of existing methodologies, some additions and the creation of a unified methodology for assessing the budget of the region. The subject of the research is the economic relations arising in the process of assessing the state of the regional budget. The object of study is the indicators used in the methods of assessing the quality of management and the state of budgets at the sub-federal level. The results indicate that the current situation in the budget sphere of Russia requires the development and implementation of new technologies and methods. Developed recommendations on the introduction of existing methods, additions, in terms of the introduction of new indicators that evaluate the effectiveness of state programs of social orientation, as well as the quality of audit and control in the public sector. It was proposed not to use indicators that have a “yes” or “no” value, since the quality of management in any field of activity is not judged by the presence of any decisions, but by their quality. The choice of indicative indicators should be made in terms of reflecting the degree of achievement not only of operational, but also tactical and strategic results. / Актуальность темы исследования. Сокращение экономической активности в России привело к тому, что ресурсов, аккумулируемых в консолидированных бюджетах субъектов, недостаточно для финансового обеспечения социальных обязательств в регионах. Поэтому для эффективного планирования показателей бюджета и повышения результативности бюджетных расходов необходима система мониторинга и оценки качества управления региональными финансами. Совершенствование методов и инструментов оценки качества управления и состояния региональных бюджетов является актуальным в настоящее время. Цель исследования. Анализ методик оценки качества управления и состояния региональных бюджетов, включающий разработку предложений по их совершенствованию. Задачи исследования: исследовать различные подходы к определению понятия «бюджет»; проанализировать в динамике бюджетные показатели, используемые в методиках оценки качества управления и состояния регионального бюджета на примере Свердловской области; разработать рекомендации по внесению в существующие методики, некоторых дополнений и созданию унифицированной методики оценки бюджета региона. Предметом исследования выступают экономические отношения, возникающие в процессе оценки состояния регионального бюджета. Объект исследования – индикаторы, используемые в методиках оценки качества управления и состояния бюджетов субфедерального уровня. Полученные результаты свидетельствуют о том, что современная ситуация в бюджетной сфере России требует разработки и внедрения новых технологий и методик. Разработаны рекомендации по внесению в существующие методики, дополнений, в части введение новых показателей, оценивающих эффективность государственных программ социальной направленности, а также качество аудита и контроля в бюджетной сфере. Предложено не использовать индикаторы, имеющие значение «да» или «нет», поскольку качество управления в любой сфере деятельности оценивается не наличием каких-либо решений, а их качеством. Выбор индикативных показателей должен осуществляться с точки зрения отражения степени достижения не только операционных, но также тактических и стратегических результатов.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрены теоретические основы программно-целевого метода, а также дополнена и обобщена классификация государственных программ. Во второй главе проанализировано социально-экономическое состояние Свердловской области, а также проведен анализ финансирования социально-ориентированных государственных программ. В третьей главе разработана методика оценки рисков при планировании и реализации государственной программы. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references and appendices. The first Chapter discusses the theoretical foundations of the program-target method are considered, as well as the classification of state programs is supplemented and generalized. In the second Chapter analyzes the socially-economic state of the Sverdlovsk region, as well as analyzes the financing of socially-oriented state programs. In the third Chapter, the methodology of risk assessment in the planning and implementation of the state program is developed. In conclusion, the main conclusions are formed.

This thesis focuses on the steps that are necessary for the establishment of the civic association and follow-up activities done by the Association upon registration at the Ministry of the Interior. Theoretical resources are devoted to accounting, tax and financing especially. The practical part contains analysis of the current situation of the association. The findings are applied to the facts. The result of this thesis are proposals for further steps that increase the professionalism of the association and it will contribute to a better management of the acquired funds of the association.

Background: In Sweden, there are around 19 000 existing sport associations active in the non-profit sector, and nearly a third of the country’s population are included as members. As well as for the non-profit sector as a whole, effective financial management plays a rather important role in sport associations as a tool to reach their goals and missions, which are their biggest priority. These associations differ from commercial enterprises regarding the financial aspects of the organization, and earlier studies are missing regarding the studying of smaller sport associations’ financial management in general, and budget management in particular. Purpose: This study is determined to generate a greater understanding and knowledge regarding how non-profit sport associations use and perceive budget management. With this information it is possible to see how these associations produce and streamline sustainable budget management in aspiration of goals and sustainable economy. Method: Throughout this study, four different non-profit sport associations are investigated to determine how they perceive budget management. This was done using a qualitative research method with an abductive approach where the data was collected through six different interviews and a few complementing documents. Conclusion: How non-profit sport associations use and perceive budget management can be talked about in three ways: a tool for success, a tool that needs to be used choicely and a tool that needs development. Through those themes, several findings were met that further developed the knowledge about budget management in sport associations. Although the purpose of budgeting is somewhat similar to the usage in commercial enterprises, sport associations’ budgeting differ in ways which could be seen as typical only for these types of organizations. Important findings include: the communication process, democratic aspects, how internal balancing occurs and how sponsorships are used, and more. Findings regarding emerging financial awareness and the importance of budgeting are also notable. / Bakgrund: I Sverige finns cirka 19 000 befintliga idrottsföreningar aktiva inomden ideella sektorn och nästan en tredjedel av landets befolkning ingår sommedlemmar. Liksom för den ideella sektorn som helhet spelar effektivekonomistyrning en viktig roll i idrottsföreningar som ett verktyg för att nå sinamål och uppdrag. Dessa föreningar skiljer sig från kommersiella bolag när detgäller de ekonomiska aspekterna av organisationen och tidigare studier saknasbeträffande studier av mindre idrottsföreningars ekonomistyrning i allmänhetoch budgetstyrning i synnerhet. Syfte: Denna studie syftar på att generera större förståelse och kunskap om hurideella idrottsföreningar ser på budgetstyrning. Med denna information är detmöjligt att se hur dessa föreningar producerar och effektiviserar hållbarbudgetförvaltning i strävan efter mål och hållbar ekonomi. Metod: Under denna studie undersöks fyra olika ideella idrottsföreningar för attfastställa hur de ser på budgetstyrning. Detta gjordes med en kvalitativforskningsmetod med ett abduktivt ansats där data samlades in genom sex olikaintervjuer och några kompletterande dokument.  Slutsats: Hur ideella idrottsföreningar använder och ser på budgetstyrning kandiskuteras på tre olika sätt: ett verktyg för framgång, ett verktyg som behöveranvändas varsamt och ett verktyg som behöver utvecklas. Genom temana möttesflera fynd som vidareutvecklade kunskapen om budgetstyrning iidrottsföreningar. Även om syftet med budgetering liknar användningen ikommersiella företag, skiljer sig idrottsföreningarnas budgetering på sätt somkan ses som typiska endast för dessa typer av organisationer. Viktiga resultat ärbland annat: kommunikationsprocessen, demokratiska aspekter, hur internbalansering sker och hur sponsring används med mera. Resultaten omframväxande ekonomisk medvetenhet och vikten av budgetering är ocksåanmärkningsvärda.