The government of any state has the responsibility of providing for the health, safety, welfare, education, and protection of its citizens. To accomplish these goals, states have created elaborate and complex administrative organizations staffed by thousands of bureaucrats. The increased demands of the citizens of each state upon their state governments for better education, highways, and increased protection are reflected both in the expansion of the agencies created to provide these services and, in turn, in requests for funds in ever increasing amounts to expand the scope of the services. The ability of a state to fund each agency's request is definitely limited; no state is sufficiently wealthy to grant every request. Rather, a state must make some judgment in the distribution of its limited resources (money) among competing and demanding sources. This requires planning and is called budgeting, which one writer has defined as "one of the major processes by which the use of public resources is planned and controlled."

Esta dissertação tem como objetivo o estudo do uso do orçamento empresarial como ferramenta de apoio às decisões e ao controle gerencial em indústrias farmacêuticas de médio porte. Como objetivos específicos, este estudo verifica se essas indústrias possuem um sistema de informações contábil-gerenciais adequado à necessidade dos gestores, a adoção de uma estrutura formal para planejamento dos resultados em curto e longo prazos, o modelo aplicado na elaboração do orçamento empresarial e a avaliação dos gestores sobre o processo orçamentário adotado. O referencial teórico apresenta a visão de renomados autores e está dividido em quatro partes. A primeira contempla decisões gerenciais e o sistema de informação contábil-gerencial. A segunda, o planejamento estratégico. Em seguida, o orçamento empresarial e, finalmente, o controle gerencial. A metodologia de pesquisa adotada foi o estudo de caso múltiplo, com a participação de cinco empresas. Os dados foram coletados por meio de entrevistas roteirizadas individuais, realizadas pela pesquisadora, com os gestores administrativo-financeiros dessas empresas. A conclusão apresentada neste trabalho revela que o orçamento empresarial é utilizado como ferramenta de apoio às decisões e ao controle gerencial pelos gestores das cinco empresas e que o processo orçamentário adotado é adequado às necessidades, mas ainda cabem melhorias. / This dissertation aims at the study of corporate budget as a tool to support the decisions and the management control in medium sized pharmaceutical industries. As specific objectives, the study checks if the industries have a managerial accounting information system that suits the managers needs, the adoption of a formal structure for the planning of long and short term results, the pattern applied in the elaboration of the corporate budget and the managers evaluation of the budgetary process that has been adopted. The theoretical reference presents the point of view of renowned authors and it is divided into four parts. The first one describes managerial decisions as well as the managerial accounting information system. The second one is about strategic planning. Then the corporate budget and finally the management control. The adopted research methodology was multiple case study in which five enterprises participated. The data was collected by researchers through individual interviews with administrative-finance managers from the companies. The conclusion presented by this work reveals that the managerial corporate budget is used by managers from the five enterprises as a support tool for the decisions and managerial control and that the adopted budgetary process suits the needs, but there is still the need for improvement.

Esta dissertação tem como objetivo o estudo do uso do orçamento empresarial como ferramenta de apoio às decisões e ao controle gerencial em indústrias farmacêuticas de médio porte. Como objetivos específicos, este estudo verifica se essas indústrias possuem um sistema de informações contábil-gerenciais adequado à necessidade dos gestores, a adoção de uma estrutura formal para planejamento dos resultados em curto e longo prazos, o modelo aplicado na elaboração do orçamento empresarial e a avaliação dos gestores sobre o processo orçamentário adotado. O referencial teórico apresenta a visão de renomados autores e está dividido em quatro partes. A primeira contempla decisões gerenciais e o sistema de informação contábil-gerencial. A segunda, o planejamento estratégico. Em seguida, o orçamento empresarial e, finalmente, o controle gerencial. A metodologia de pesquisa adotada foi o estudo de caso múltiplo, com a participação de cinco empresas. Os dados foram coletados por meio de entrevistas roteirizadas individuais, realizadas pela pesquisadora, com os gestores administrativo-financeiros dessas empresas. A conclusão apresentada neste trabalho revela que o orçamento empresarial é utilizado como ferramenta de apoio às decisões e ao controle gerencial pelos gestores das cinco empresas e que o processo orçamentário adotado é adequado às necessidades, mas ainda cabem melhorias. / This dissertation aims at the study of corporate budget as a tool to support the decisions and the management control in medium sized pharmaceutical industries. As specific objectives, the study checks if the industries have a managerial accounting information system that suits the managers needs, the adoption of a formal structure for the planning of long and short term results, the pattern applied in the elaboration of the corporate budget and the managers evaluation of the budgetary process that has been adopted. The theoretical reference presents the point of view of renowned authors and it is divided into four parts. The first one describes managerial decisions as well as the managerial accounting information system. The second one is about strategic planning. Then the corporate budget and finally the management control. The adopted research methodology was multiple case study in which five enterprises participated. The data was collected by researchers through individual interviews with administrative-finance managers from the companies. The conclusion presented by this work reveals that the managerial corporate budget is used by managers from the five enterprises as a support tool for the decisions and managerial control and that the adopted budgetary process suits the needs, but there is still the need for improvement.

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 aim of this thesis is to evaluate the budgetary process of municipality Byšice, particularly to evaluate budgetary changes implemented in 2007 - 2012. The work focuses on the number of budgetary changes, the development of budgetary changes during the financial year and also identify items that were frequently changed. At the same time, the work focuses on the transparency of the budgetary changes and budget process as a whole and the impact of weaknesses of legislation on the transparency. Important part is the evaluation how citizens in Byšice are informed about the budget process. Descriptive, analytical method and an interview are used in the thesis.

This study assesses the quality of national budget institutions and legislative budgetary power in the Euro Area (EA) and examines their implications on fiscal discipline. Following the sovereign debt crises, common EA requirements have been introduced for national budget institutions, most notably for fiscal rules and independent fiscal councils. Meanwhile, the legislature has a key role to ensure that budgetary decisions are democratically legitimate, but strong legislative budgetary power is generally associated with less fiscal restraint. Two comprehensive composite indices are produced, based on recent data which captures reforms implemented after the Crisis. The findings show that overall, budget institutions in the EA are of medium quality, whilst legislative budgetary power is weak. Notwithstanding the thrust for a ‘one-size-fits-all’ approach, the specific characteristics of budget institutions differ considerably among the EA countries. Furthermore, results from a two-way fixed effects panel model for 2006-2015 show a positive relationship between the quality of budget institutions and the budget balance, but, in contrast to previous studies, the effect is rather weak. Being supra-nationally mandated, recent reforms to budget institutions in EA member states may suffer from a lack of ownership, thus impinging on their effectiveness to instil fiscal discipline. A qualitative case study on Malta provides further insight into the limitations of centrally-mandated institutional reforms. Finally, the findings suggest that stronger legislative budgetary power does not necessarily jeopardise fiscal discipline, if this involves a broad role of the legislature in the budgetary process, beyond amendment powers.

This diploma work deals with the financial situation of town Jindřichův Hradec in years 2006 - 2009 using selected methods of the financial analysis. Its theoretical part sums sup of the most important pieces of knowledge concerning municipality functioning and money management . The practical part comprises the analyst of the statue incomes and costs and in the field of money management of municipal property. The results of this work are the proposal for possible solutions and should lead to the improvement of financial situation of the village future years.

The diploma thesis deals with the overall evaluation of management of the corporation Lešná, that is based on the usage of the selected financial methods during the period 2007 – 2011. The paper is divided into the several parts. The theoretical part deals with the findings of the management of the corporations located in the Czech Republic and in the practical part, the corporation Lešná is introduced and its revenues and expenditures are analyzed. The suggested proposals are based on the detected weaknesses and lead to improvement of its financial situation in the upcoming years.

Submitted by Gabriela Freire Luna (gfreireluna@gmail.com) on 2018-07-23T17:45:56Z No. of bitstreams: 1 Trabalho Final - Gabriela Luna.pdf: 1986823 bytes, checksum: bb9c0daae8b67cf2401517cd26e32c5a (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-07-24T21:06:34Z (GMT) No. of bitstreams: 1 Trabalho Final - Gabriela Luna.pdf: 1986823 bytes, checksum: bb9c0daae8b67cf2401517cd26e32c5a (MD5) / Made available in DSpace on 2018-07-27T18:20:38Z (GMT). No. of bitstreams: 1 Trabalho Final - Gabriela Luna.pdf: 1986823 bytes, checksum: bb9c0daae8b67cf2401517cd26e32c5a (MD5) Previous issue date: 2018-06-29 / Objetivo- Este estudo pretende investigar quais são as potenciais implicações do volume crescente de Restos a Pagar no ciclo orçamentário da organização, Fundação Oswaldo Cruz. Metodologia- A pesquisa consiste em um estudo de caso e os dados foram coletados do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI), através do Tesouro Gerencial. Adicionalmente foram realizadas pesquisas bibliográfica, documental e de campo, acerca do tema. Resultados- Os resultados apontam que a existência de um volume significativo de Restos a Pagar compromete negativamente os dois hemisférios da dinâmica orçamentária da organização, as fases de elaboração/aprovação e também as fases de execução / controle do orçamento, ainda que seus efeitos não sejam tão sensíveis aos gestores da instituição. Limitações- A principal limitação deste estudo é que a pesquisa de campo se restringiu a um número limitado de unidades que integram a Fiocruz, ainda que criteriosamente selecionadas. Contribuições práticas- A partir desses resultados é possível que os gestores tenham uma melhor percepção dos danos que os Restos a Pagar podem provocar no processo orçamentário da instituição, e provocá-los no sentido de mitigar seus efeitos e coibir seu crescimento. Contribuições sociais- Provocar a instituição para que os compromissos assumidos com a sociedade, através de suas programações orçamentárias refletidas no orçamento aprovado para um dado exercício fiscal, sejam de fato efetivados. Originalidade- Possivelmente é o primeiro estudo que avalia os efeitos dos Restos a Pagar no processo orçamentário de uma organização pública. / Purpose- This work aims to investigate the potential implications of the increasing volume of expenditures unpaid in the organization's budget cycle, Oswaldo Cruz Foudation. Design/Methodology- The research consists of a case study and the data were collected from the Integrated System of Financial Administration of the Federal Government (SIAFI), through the Management Treasury. In addition, bibliographical, documentary review and field research were carried out on the subject. Findings- The results indicate the existence of a significant volume of expenditures unpaid that hinders the two poles of the organization's budget dynamics: the elaboration/approval phase and also the execution/control phase, although their effects are not so noticeable to the institution's managers. Research limitations- The main limitation of this study is the field research was restricted to a limited number of units that integrate Fiocruz, although they are carefully selected. Practical implications- From these results it is possible that managers have a better perception of the damages that can be caused by expenditures unpaid, mainly the organization's budget cycle, and restrain their growth. Social implications- To provoke the institution so that the commitments assumed with the society, through its budgetary schedules approved for a given fiscal year, are actually accomplished. Originality- Possibly it is the first study that evaluates the effects of the expenditures unpaid in the budgetary process of a public organization.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию формирования и исполнения бюджета муниципального образования с целью разработки предложений по его совершенствованию. Необходимость научного исследования заключается в разработке методических положений и рекомендаций по увеличению доходов местных бюджетов и повышению эффективности расходования бюджетных средств муниципального образования. Актуальность научного исследования заключается в том, что большое значение приобретает организация бюджетного процесса на муниципальном уровне и стимулирование органов местного самоуправления к ускорению темпов экономического роста. / Final qualification work (master thesis) is devoted to study formation and execution of the budget of the municipal formation with the purpose of developing proposals for its improvement. The need for scientific research consists in the development of methodological provisions and recommendations for increasing the incomes of local budgets and increasing the efficiency of spending budgetary funds of the municipality. The relevance of scientific research lies in the fact that the organization of the budgetary process at the municipal level and the encouragement of local self-government bodies to accelerate the rates of economic growth acquire great importance.