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Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoTMalepe, JS 08 July 2014 (has links)
This study analysed perceptions on the application of cost accounting in the budgeting process, a
case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to
determine whether recognised costing techniques were being applied, and if so, were those
costing techniques being efficiently and effectively applied. An analysis of the employee
perceptions of the reliability of the currently implemented costing techniques for the preparation
of budget estimates, together with the employees’ perceptions of management’s implementation
and maintenance of the budget estimates, as required by legislation, was also conducted.
The research instruments comprise questionnaires that were distributed to all municipal officials
at CoT who are responsible for budgeting within their municipal department or division, and
semi-structured interviews were conducted with selected officials. Data collected from the
participants were descriptively analysed. This study identified a performance gap between the
potential of the costing techniques nominally being used and the manner in which CoT budget
officials actually apply them. Based on the conclusions drawn from the analysis of the data,
recommendations were made. Some of these recommendations include that officials of the CoT
should improve training on the proper application of currently used costing techniques and that
the CoT should conduct a pilot study aimed at introducing transfer pricing (TP) and standard
costing as their next-generation budget costing techniques. In addition, including decisionmaking
tools, such as cost-volume and profit (CVP) analysis in the costing process can add value
to the budget costing process if applied as a cost-volume and service (CVS) analysis.
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Interdependence, participation, and coordination in the budgeting processWeiskirchner-Merten, Katrin 28 January 2019 (has links) (PDF)
This article studies the role of participation in the budgeting process when the company has to coordinate two interdependent divisions. The focus lies on the design of the budgeting process (top-down vs. participative budgets) and the underlying supply of information. This is studied in a principal agent model where two divisions (agents) jointly generate earnings. With the participative budgeting process, the company (principal) implements an information system that provides the division managers with private information. Two economic effects occur. First, the company can benefit from the division managers' private information by perfectly coordinating the divisions' operations. Second, the company has to induce the managers to provide productive effort and with participation, to additionally report truthfully. Thus, the company incurs incentive costs. The two considered budgeting processes trade off these effects diametrically. For a low importance of coordination, the company prefers the top-down budgeting process and not installing an information system that allows the managers to obtain private information. Otherwise, the participative budgeting process is used. In contrast to the company, managers always prefer the participative budgeting process. In addition, the model predicts that a higher earnings potential increases the attractiveness of participative budgets.
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Biudžetinio proceso samprata ir stadijos / The conception and stages of the budgeting processDaščioras, Paulius 13 January 2007 (has links)
Kiekvienais metais visame pasaulyje taip pat ir Lietuvoje yra sudarinėjami biudžetai. Biudžetas suprantamas kaip valstybės surinktos lėšos ir tų lėšų panaudojimas atliekant valstybės funkcijas ir kitoms bendroms valstybės reikmėms finansuoti. Biudžeto procesas – tai valstybinės ar vietinės valdžios veiksmai, susiję su vienu biudžetu; biudžeto projekto rengimas, vykdymas, kontrolė. Toks biudžeto procesas vyrauja ir kitose valstybėse. Nors iki šiol teisinėje doktrinoje buvo nagrinėjami klausimai dėl biudžetinio proceso, biudžeto formavimo ir kiti panašus klausimai, tačiau ši tema yra visuomet svarbi ir kiekvieną kartą analizuojant ir tiriant biudžetinį procesą atrandama naujų dar nenaudotų ir nenagrinėtų aspektų, kadangi šiuolaikinis mokslas sparčiai vystosi atrandama vis naujų dėsnių, grindžiamos vis naujos teoremos, padaroma vis pažangesnių atradimų. / Each year, budgets are drafted all over the world, including Lithuania. The budget is understood as the funds accumulated by the state and the use of such funds for the performance of the State’s functions, as well as for financing other common needs of the State. Budgeting process means actions of state or local authorities related to common budget; drafting, implementation and control of the budget. Such budgeting process predominates in other states as well.
Although issues of the budgeting process, budgeting and similar issues have been analysed in the legal doctrine, this topic always remains relevant and some new, not-yet-discussed and unfolded aspects come out each time an analysis or a survey of the budget is carried out, which may be a result of rapidly developing modern science, invention of new laws, substantiation of new theorems, and development of more and more sophisticated items.
The paperwork analyses historical development of the budget and the budgeting process, discusses the stages of the budgeting process, and reviews legal instruments regulating each stage of the budgeting process from the analytical point of view.
Legal methods of research– system analysis, historical, comparative, etc. – have been taken as a basis for the analysis of the chosen topic.
The institution of the budget and the budgeting process is particularly important for economic, legal and political existence of each state. Formation of the budget, as a significant issue, is regulated... [to full text]
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O processo orçamentário e a tomada de decisão dos gestores em um hospital público / The budgeting and the decision making process of managers in a public hospitalSola, Gabryel Lopes 13 November 2014 (has links)
Hospitais são instituições complexas e fundamentais na vida do ser humano. Eles consomem quase a metade das despesas destinadas à saúde no Brasil. Devido à especificidade dessas instituições há a genuína dificuldade em adaptar a atividade médica a controles administrativos. No entanto, é possível encontrar hospitais que utilizam o processo orçamentário como ferramenta de gestão. Esse processo pode ser utilizado para alinhar os objetivos entre os gestores e a organização, para estruturação e alocação de esforços, mensuração de desempenho/performance do gestor, atrelando metas a incentivos. Ao deparar-se com um hospital público em que há a presença dessa ferramenta e que conta com ausência de incentivos financeiros para o alcance de metas orçamentárias, com a complexidade da gestão comum a estas instituições, incerteza da tarefa e do embate entre profissionais da área médica e da administração, há o interesse do entendimento de como é a utilização, pelos gestores clínicos, do processo orçamentário para a tomada de decisão. Portanto, este trabalho aplicou um estudo de caso, utilizando entrevistas semiestruturadas, no Hospital das Clínicas de Ribeirão Preto para esse entendimento. Os resultados demonstram que a interação dos gestores com o orçamento se dá predominantemente via planejamento de materiais e incorporação de novas tecnologias. Os instrumentos de gestão utilizados auxiliam nesse planejamento e acompanhamento das atividades que impactam em consumo de recursos. Também foi demonstrado que há a percepção, pelos gestores, de conflitos entre as lógicas administrativa e médica. / Hospitals are complex institutions and fundamental in human life. They consume almost half of the spending on health in Brazil. Because of the specificity of these institutions there is genuine difficulty in adapting to the medical activity management controls. However, it is possible to find hospitals that use the budget process as a management tool. This process can be used to align the goals of managers and the organization for structuring and allocation of effort, performance measurement manager tying goals to incentives. When faced with a public hospital where there is the presence of this tool and it has no financial incentives for achieving budget targets, the complexity of the joint management of these institutions, job uncertainty and the clash between medical professionals and administration, there is interest in understanding how to use the clinical management of the budgeting process for decision making. This study applied a case study using semi-structured interviews, the University Hospital of Ribeirão Preto to this understanding. The results demonstrate that the interaction of managers with budget occurs predominantly through materials planning and incorporation of new technologies. Management tools used to assist in planning the mapping of activities that impact on resource consumption. It was also shown that there is a perception by managers of conflict between administrative and medical logic.
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Budget- och budgetlös styrning i svenska småföretagJablonska, Sylvia, Mohammed, Alaa January 2015 (has links)
No description available.
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O processo orçamentário e a tomada de decisão dos gestores em um hospital público / The budgeting and the decision making process of managers in a public hospitalGabryel Lopes Sola 13 November 2014 (has links)
Hospitais são instituições complexas e fundamentais na vida do ser humano. Eles consomem quase a metade das despesas destinadas à saúde no Brasil. Devido à especificidade dessas instituições há a genuína dificuldade em adaptar a atividade médica a controles administrativos. No entanto, é possível encontrar hospitais que utilizam o processo orçamentário como ferramenta de gestão. Esse processo pode ser utilizado para alinhar os objetivos entre os gestores e a organização, para estruturação e alocação de esforços, mensuração de desempenho/performance do gestor, atrelando metas a incentivos. Ao deparar-se com um hospital público em que há a presença dessa ferramenta e que conta com ausência de incentivos financeiros para o alcance de metas orçamentárias, com a complexidade da gestão comum a estas instituições, incerteza da tarefa e do embate entre profissionais da área médica e da administração, há o interesse do entendimento de como é a utilização, pelos gestores clínicos, do processo orçamentário para a tomada de decisão. Portanto, este trabalho aplicou um estudo de caso, utilizando entrevistas semiestruturadas, no Hospital das Clínicas de Ribeirão Preto para esse entendimento. Os resultados demonstram que a interação dos gestores com o orçamento se dá predominantemente via planejamento de materiais e incorporação de novas tecnologias. Os instrumentos de gestão utilizados auxiliam nesse planejamento e acompanhamento das atividades que impactam em consumo de recursos. Também foi demonstrado que há a percepção, pelos gestores, de conflitos entre as lógicas administrativa e médica. / Hospitals are complex institutions and fundamental in human life. They consume almost half of the spending on health in Brazil. Because of the specificity of these institutions there is genuine difficulty in adapting to the medical activity management controls. However, it is possible to find hospitals that use the budget process as a management tool. This process can be used to align the goals of managers and the organization for structuring and allocation of effort, performance measurement manager tying goals to incentives. When faced with a public hospital where there is the presence of this tool and it has no financial incentives for achieving budget targets, the complexity of the joint management of these institutions, job uncertainty and the clash between medical professionals and administration, there is interest in understanding how to use the clinical management of the budgeting process for decision making. This study applied a case study using semi-structured interviews, the University Hospital of Ribeirão Preto to this understanding. The results demonstrate that the interaction of managers with budget occurs predominantly through materials planning and incorporation of new technologies. Management tools used to assist in planning the mapping of activities that impact on resource consumption. It was also shown that there is a perception by managers of conflict between administrative and medical logic.
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Fatores socioculturais facilitadores do processo orçamentário eficaz nas organizações / Sociocultural factors that facilitate an efficient budgeting process at organizationsLivovschi, Flávio Roberto 26 June 2013 (has links)
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Previous issue date: 2013-06-26 / The main purpose of this survey is to determine the possible sociocultural factors that facilitate the institutionalization of an efficient budgeting process at organizations. Additionally, this survey also sought to analyze the inputs of respondents and their perceptions of the sociocultural factors that affect the institutionalization of the budgeting process. The empirical survey was produced as a questionnaire answered by managers of Strategic Planning and Controller s departments, or their peers, who are responsible for the budgeting process, in the form of a non-probabilistic sample, which supplied data on the possible sociocultural factors that facilitate the institutionalization of the budgeting process. According to the respondents, the combination of many factors, such as hierarchization, cultural values, cultural level, commitment of those involved, demographic factors, and organizational culture, all influence the occurrence of organizational changes. The level of involvement of the respondents was essential for the quality of the answers. For 76% of the respondents, the efficient budgeting process, once it was institutionalized at the organizations, improved the quality and efficiency of management, bringing further control and generating economic results; 66% of the organizations have been adopting the budget management model for more than three years. Regarding the critical success factors, such as the existence of a formal document, good communication of the plan, the inclusion of the budgeting process in the planning process and the management of the budgeting process by the Controller s Department, 50% of respondents agreed that all these factors are relevant for the implementation of the budget; the remaining 50% suggest different combinations of factors. We consider that the purpose of the survey was achieved and the main sociocultural factors mentioned by the respondents were: hierarchization, with 52%, and social values, related to cultural level, commitment and proactivity of those involved, with 18% / O objetivo central desta pesquisa consiste em definir os possíveis fatores socioculturais facilitadores da institucionalização do processo orçamentário eficaz nas organizações. Ademais, também se buscou analisar as contribuições dos respondentes e suas percepções sobre os fatores socioculturais que impactam a institucionalização do processo orçamentário. A pesquisa empírica foi produzida com um questionário respondido por gestores de departamentos de Planejamento Estratégico e Controladoria, ou equivalentes, responsáveis pelo processo orçamentário, na forma de uma amostra não probabilística, que forneceu dados sobre os possíveis fatores socioculturais facilitadores da institucionalização do processo orçamentário. Segundo os respondentes, a combinação de vários fatores, como a hierarquização, os valores culturais, o nível cultural, o comprometimento dos envolvidos, os fatores demográficos e a cultura organizacional, influencia a ocorrência de mudanças organizacionais. O grau de envolvimento dos respondentes foi essencial para a qualidade das respostas. Para 76% dos respondentes, o processo orçamentário eficaz, uma vez institucionalizado nas organizações, tem melhorado a qualidade e a eficácia da gestão, trazendo mais controle e gerando resultado econômico; 66% das organizações adotam o modelo de gestão orçamentária há mais de três anos. Sobre os fatores críticos de sucesso, como a existência de um documento formal, uma boa comunicação do plano, a inclusão do processo orçamentário no processo de planejamento e a gestão do processo orçamentário pela área de Controladoria, 50% dos respondentes concordam que, para implantação do orçamento, todos esses fatores são relevantes; os outros 50% sugerem diferentes combinações de fatores. Entende-se que o objetivo da pesquisa foi atingido, sendo que os principais fatores socioculturais eleitos pelos respondentes foram: hierarquização, com 52%, e, com 18%, valores sociais, correspondentes a nível cultural, comprometimento e proatividade dos envolvidos
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Analýza rozpočtu městyse Olbramkostel / Analysis of the Budget of the town of OlbramkostelVašíčková, Jolana January 2007 (has links)
Methods of compiling budgets and the budgeting process for the town. An analysis of territorial financial management of an autonomous entity. The structure of revenues and expenses within the budget and the economic result of the Olbramkostel township in the years 2006 to 2010. Strategic documents and the creation of a budget plan as a tool to economically plan for development in the Olbramkostel township. Recommendations aiming to ensure effective management of the township and use of financial resources.
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環境不確定下資本預算程序對公司績效影響之研究 / Capital budgeting process and performance under uncertainty尤俊欽, Yu,Jyun Ching Unknown Date (has links)
本研究的目的有二: 1. 針對台灣前五百大製造業做研究,了解環境不確
定程度對公司使用資本預算方法精密程度的影響,及資本預算程序精細程
度和公司績效的關係。 2. 針對環境不確定程度、資本預算程序精密程度
、公司績效三者,進行假說檢定,以了解在何種環境不確定程度下,應採
用何種資本預算程序,以提高更多的績效,幫助經理人選擇合適的資本預
算方法。主要的研究方法有四: 1. 文獻探討,包括資本預算理論及國內
外的實證研究。 2. 問卷調查,以郵寄方式寄給國內前五百大製造業廠商
的財務部門。 3. 人員深度訪談,於問卷回收後,針對有寄回問卷的廠商
,以隨機抽樣方式,抽取數家廠商,作深度的訪談,以確定回收問卷資料
的正確性。 4. 統計分析,主要以複迴歸模式來驗證假說。研究結果顯示
如下:(一)國內製造業者傾向於使用較不精細的資本預算程序。國內製
造業者除了在專案的事先規劃方面有較多的努力外,不論在管理科學工具
的使用、敏感性分析與電腦模擬技術及事後的稽核與檢討等重要的資本預
算程序,似乎沒有特別的重視與執行。再者,在專案的評估技術方面,還
是以會計報酬率法、回收期間法較受製造業者的歡迎。(二)上市公司比
非上市公司採用較精細的資本預算程序。而推估其原因可能是上市公司的
規模較大,有足夠的資源及評估專案來支持專責部門的成立與運作,而且
受到投資大者的監督,因而採用較精細的資本預算程序。(三)環境不確
定程度愈高的公司傾向於使用愈精細的資本預算程序。無論以經理人對環
境的主觀知覺或是資產報酬率的標準差來衡量環境的不確定性,公司所面
臨環境的不確定程度與公司所使用資本預算精細程度間存有顯著的正向關
係。(四)環境不確定性較高的公司採用愈精細的資本預算程序將可產生
愈高的公司績效。故對於環境不確定性較高的公司應採用較精細的資本預
算方法,而環境不確定性較低的公司則在成本效益的考慮下,只需作基本
的分析即可達到一定的績效水準。
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Zlepšování procesního řízení bankovního oddělení IT / Bank's IT department process management improvementHolub, Jan January 2013 (has links)
This thesis deals with the topic of process management as a part of IT Governance. Cobit is the standard for the IT Governance. For the purpose of the thesis we use Cobit 5, the latest Cobit version published in 2012. Next part of the thesis is focused on describing the principles of process management and analyzing differences between line and process management. To be able to choose the appropriate modeling notation, the work uses the most common notation of process modeling -- BPMN, EPC and UML. The second part of the thesis analyses the current status of process management in an international bank using methods of questionnaire, document analysis and observation. Following the analysis, new concept of process management is created and applied to two specific processes.
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