As pressões competitivas mundiais em constante crescimento e os avanços tecnológicos têm demandado das empresas um contínuo aperfeiçoamento de seus processos e busca de custos cada vez mais baixos. Nesse contexto, o orçamento tem sido uma das ferramentas mais utilizadas pelas empresas no planejamento e controle de gastos, razão pela qual deve traduzir sua estratégia em termos operacionais e possibilitar efetivamente o controle, além de alavancar a inovação e a melhoria contínua. Nesse sentido, o Orçamento Matricial mostra-se como uma solução moderna e adaptada a este novo ambiente competitivo. O presente trabalho objetiva a elaboração de uma sistemática de apoio à implementação do Orçamento Matricial, analisando sua implantação em uma indústria de alimentos. Para isso, foi realizada uma revisão bibliográfica sobre orçamento e proposta uma estrutura de apoio para a implementação do Orçamento Matricial, detalhando suas etapas e fases. Os principais resultados obtidos são apresentados, discutindo-se as oportunidades de melhorias identificadas, bem como as principais vantagens e desvantagens associadas à sua utilização como ferramenta de gestão e de racionalização de despesas. / The competitive pressures in global growth and constant technological advances have brought a continuous improvement of business processes and of their quest for ever lower costs. In this context, the budget has been one of the most used by business planning and control of expenses, why should translate their strategy into operational terms and to effectively control, and leverage innovation and continuous improvement. Accordingly, the Budget Matrix shows itself as a modern and appropriate solution to this new competitive environment. This work aims the development of a system to support the implementation of the Budget Matrix, examining their implementation in an industry of food. For this, we performed a bibliographic review of proposed budget and a support structure for the implementation of the Budget Matrix, detailing its steps and stages. The main results are presented, discussing the opportunities for improvement are identified and the main advantages and disadvantages associated with its use as a tool of management and rationalization of expenditure.

Cette thèse analyse les critères de la performance publique, en étudiant le NPM qui a fait émerger la performance à travers la réforme budgétaire de l'Etat. Les conceptualisations de la performance publique ainsi que les modes d'opérationnalisations mobilisés dans la littérature sont largement controversés. Nous admettons que les contradictions structurantes liées à la performance publique, constatées de manière récurrente, sont majoritairement inhérentes au construit lui-même et à la façon dont il a été appréhendé. Cette thèse s'intéresse à la définition de la performance publique, ses critères, ses modes d'opérationnalisation dans le cadre de la réforme budgétaire de l'Etat, et privilégie l'expérience française LOLF comme un terrain d'étude. Elle vise de valider la nécessité de l'Etat de concentrer de manière équi-proportionnelle ses actions sur l'efficacité, l'efficience et l'effectivité pour atteindre l'équilibre budgétaire. / This thesis analyzes the criteria of the public performance, by studying the NPM, which has given rise to performance through budgetary reform of the state. Conceptualizations of public performance and the methods to operationalize mobilized in the literature are largely controversial. We recognize that the structural contradictions related to public performance, found repeatedly, are largely inherent in the building itself and how he was apprehended. This is due largely to a lack of a significant theoretical foundation that can provide an appropriate framework of analysis to identify the notion of performance as part of the state budget.This thesis is interested in defining the criteria for public performance in the budgetary reform of the state and its operational modes and privilege the French experience “LOLF” as a field study. It aims to validate the need for the state to concentrate so equi-proportionate shares of the effectiveness, efficiency and effectiveness to achieve a balanced budget.

The goal of this thesis is to provide reader with insight on historical development, current status and possible future development of budgetary allocation of taxes, which are allocated to budgets of municipalities, what consequences can changes in budgetary allocation of taxes have on whole country, or in another cases on single municipality. To fulfil this goal, there is at the beginning situated necessary introduction to budget and tax law. There are principles of budget law and construction of taxes described primarily. Thereinafter, there is defined municipality, rules of municipality management and described budget procedure, on which have taxes, which are income of municipal budgets according of law number 243/2000 Sb., o rozpočtovém určení daní, major impact. In next chapters are analysed taxes individually, mainly is analysed development of theirs allocation to municipal budgets from year 1993. One of those taxes is land value tax, which is because of its exclusive allocation to municipalities analysed from different angle, it is descripted, how municipalities can influence the income from this tax, which is difference from the others, because income from other taxes can not be modified by municipalities. Other taxes are income taxes and added value tax. In case of these taxes the development of...

The main target of this dissertation is to analyse the impact of legislative changes to the budgetary allocation of taxes to municipalities in last years with a focus on the reform of January 2013 for different types of municipalities according to their population. One of this thesis objectives is also to suggest recommendations for the future budgetary allocation of taxes on the basis of this analysis. Theoretical part defines basic concepts in the area of municipalities income and looks into the theory of fiscal federalism.The second chapter of the theoretical part concerns itself with the detailed analysis of the development of the budgetary allocation of taxes until 2013. The practical part is constituted by the prediction of the Ministry of Finance of the Czech Republic and is followed by an analysis of shared taxes in selected municipalities of South Bohemian Region and their development. On the basis of this analysis, the impacts in selected municipalities are analysed and possible recommendations are specified for the future development of the budgetary allocation of taxes.

Diploma thesis handles with specialities in accounting of fiwed assets in semi-budgetary organizations. Furthermore it is focused on possibilities of financing by short-term bank loans.

This Thesis focuses on assessment of tax revenue in the structure of income in the budgets of municipalities. A sub-component is an analysis of revenue and expenditure structure and outline the issue of budgetary allocation of taxes.The theoretical part summarizes the conclusions of previous guidelines of economic theories that focus on local government finances , describes legislation and financial management of municipalities in the Czech Republic, introduces the topic of budgetary allocation of taxes. In the practical part analyzes in detail the real budgets of three municipalities different in size which are located in the administrative district with extended competence Písek. Currently, in the Czech Republic is the issue of small municipalities being discussed. Therefore, the theoretical part touches the issue of small municipalities, too and the analytical part follows with the selection of examples from the smallest size categories, i.e. to 199 and from 200 to 499 inhabitants and for comparison there is also the example from the biggest size category, i.e. over 20 000 inhabitants. I was dealing with the structure of municipal revenues and expenditures in the average numbers during the period 2007-2009 for all three selected municipalities and then with development of tax revenues in the years 2007, 2008 and 2009. At the end is made the comparison of the villages to the average numbers recalculated per capita in the period of time to eliminate some incidental variations and lower the risk of distortion.

The thesis deals with the budgetary process and with the specific situation of small municipalities. The small municipalities are defined to be municipalities with less than one thousand residents, which are not further divided into individual departments. The budgetary process is outlined based on an example of a particular municipality in the region of Karlovy Vary. At the same time some differences compared to the previous development are highlighted as in 2009 the economic position of the local municipalities was affected by the impacts of the financial crisis. Finally, the recommendations are provided both to the particular municipality and to the general approach to the budgetary process as such.

The master´s thesis is concerned with non-profit organizations and main ways of their funding. The thesis acquiants with the usage of suitable indicators of financial analysis and includes proposals for improvement in economy of the concrete semi-budgetary organization.

This study addresses in an exploratory fashion the following questions. 1. Would non-monetary performance measures grouped into a statement of public efforts and accomplishments significantly reduce the uncertainty of decision makers concerning past entity performance? 2. Would knowledge of such data alter their resultant budgetary decisions?

In this thesis, the response of a provincial government's budgetary decisions with respect to changes in Federal conditional and unconditional grants was investigated with special reference to whether or not the responses of a high income province (Ontario) differed from those of a low income province (New Brunswick). In order to facilitate the analysis, a theoretical framework (called Model I) was set forth in which a province's expenditure and tax responses to changes in net provincial product and Federal grants could be derived. Using this framework, separate equations were estimated for Ontario and for New Brunswick for those expenditures aided by the National Health Grant Program, the Trans-Canada Highway Program, the Hospital Insurance and Diagnostic Services Program, and the categorical welfare programs and the Canada Assistance Plan; and for other aided expenditures, unaided expenditures, and revenue. Since expenditure data were not available according to the definitions required for Model I, separate expenditure equations could not be estimated, within the context of Model I, for education, fish and game, forest~ and lands (settlement and agriculture). Thus, an alternative framework (called Model II) was developed. In Model II, these data difficulties were taken into account through a reformulation of the province's quadratic utility function; this allowed the magnitude of the conditional and unconditional grant coefficients to be derived and interpreted prior to estimation. Nine expenditure equations and one revenue equation were estimated for Ontario and for New Brunswick within the framework of Model II. The major difference between the dependent variables used in Model I and Medel II is that in the latter the dependent expenditure variable for each program area considered separately allows the inclusion of expenditures which may be both aided and unaided whereas in Model I the dependent variable for programs considered separately properly includes expenditures only on those goods and services which are specifically aided by federal conditional grants. On the basis of the empirical estimates of Models I and II, the following conclusions may be drawn: first, Ontario and New Brunswick do not appear to respond to changes in Federal conditional and unconditional grants in the same manner. For example, the empirical estimates of Model I reveal that only New Brunswick's expenditures responded as predicted to the receipt of Federal limited conditional grants in the three limited grant programs considered separately, namely, the General Health Grants' Program, hospital construction, and the Trans-Canada Highway. On the other hand, the empirical estimates of Model II indicate that Federal conditional grants for hospital construction, hospital insurance and diagnostic services, social welfare, and lands (settlement and agriculture) stimulated both provinces' expenditures in these areas during the period from 1948 to 1970; and that Federal grants for the Trans-Canada Highway encouraged Ontario's total road expenditures while gr'-nts received under the General Health Grants' Progran and under the various forestry programs stimulated New Brunswick's expenditures on general and public health and on forests, respectively. With regard to unconditional grants, only Ontario's expenditures on education and New Brunswick's expenditures on lands (settlement and agriculture) were stimulated by their receipt. A second conclusion is that conditional grants stimulate spending on individual programs to a greater degree than do unconditional grants; and, third, unconditional grants are used as a substitute for own source revenue in the case of New Brunswick. In addition, the theoretical models' predictions that a province responds to the same extent to changes in net provincial product and unconditional federal grants is supported in the case of both Ontario and New Brunswick. / Thesis / Doctor of Philosophy (PhD)