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Examining Traditional, Better & Beyond Budgeting In a Dynamic Era : A Case Study of Länsförsäkringar / Examination av Traditionell Budgetering, Bättre Budgetering och Budgetlös Styrning I En Föränderlig Epok : En Case Studie av LänsförsäkringarRenfors, Hampus, Odh, Martin January 2018 (has links)
Within the research field of management controlling systems, a contrasting debate has evolved about budgeting. The market environment has become more dynamic where traditional budgeting, better budgeting and beyond budgeting have received significant observation to establish what alternative that is mostly suitable for the current market situation. With rapid changes in the market environment, a traditional budget can quickly become obsolete. To help ground research in practice, we examine how the budgeting process is characterized from a short-term operational and long-term strategic perspective in modern organizations. Furthermore, we shed light on what functions the budget and/or its other management controlling system(s) fulfills. As researchers and practitioners claim that traditional budgets are among others static, inflexible and time-consuming, we investigate to what extent these corresponds to the views of the CFOs and Bank Directors interviewed for this study. To fulfill our purpose, we conducted a multiple-case study. The data is obtained through a qualitative strategy with elements of a quantitative. Our empirical data is primarily collected through interviews. We complemented with a questionnaire where the interviewees provide their standpoints on the criticism against traditional budgeting. The analysis is carried out with a qualitative approach. The result from this thesis illuminates that traditional, better and beyond budgeting is present in the studied organizations. Nevertheless, the study concludes that the positive aspects of a traditional budget outweighs its downsides despite criticism and market environmental factors.
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The incorporation of alternative budgeting methods relative to the use of the traditional budgeting methodMeintjies, Adele 23 April 2013 (has links)
The purpose of this study is to determine alternative ways of controlling costs that are more reliable, updated and useful than traditional budgeting. To identify the advantages and disadvantages of the budgeting process. To determine whether a South African company combines different planning methods to suit its specific planning needs. To determine how key performance drivers for planning purposes are chosen in the event that the company makes use of key performance drivers. Finally, to determine the relevance of traditional budgeting when combined with alternative planning methods for a South African company. This study should contribute greatly to how unique the budgeting process has become in the modern economy. Unlike previous studies that only focussed on abandoning budgets completely or on alternative methods, this study will investigate the use of the traditional budget in conjunction with alternative planning and the extent of alternative planning methods being used. As far as it could be determined, this will be the first study of the implementation of alternative budgeting in conjunction with the traditional budget in a South African context. The study will also make a unique contribution by investigating new combinations of planning techniques used by a South African company. For this mixed-method study, one single case was selected for an in-depth analysis of the budgeting process. Data was collected by means of questionnaires that were given to all participants of the budgeting process and a once off face-to-face in-depth interview with the CFO of the company. It was concluded that the budgeting process is unique for this South African company. It includes various alternative planning methods used in conjunction with the annual budgeting process. Disadvantages and advantages of the budgeting process were discussed as found form previous research and from the current study. Alternative methods of planning used by the company in conjunction to the traditional budget were identified and discussed. Further research in a South African context would prove very interesting on the unique budgeting processes implemented by South African companies today. / Dissertation (MCom)--University of Pretoria, 2012. / Financial Management / unrestricted
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Beyond Budgeting : Recept eller Koncept? / Beyond Budgeting : Recipe or Concept?Tunstad, Kristian, Dahlin, Anders January 2016 (has links)
Den traditionella budgeteringen har länge varit en självklar del i att driva en verksamhet som ett kontroll- och styrverktyg. Den har dock fått utstå kritik för att vara bland annat tidskonsumerande, kostsam och odynamisk. Till följd av detta har nya styrverktyg utvecklats vilket sedermera lett till en diskussion om att lämna budgeteringen, vilken kommit att kallas ”Beyond Budgeting”. Denna diskussion ifrågasätter budgeteringen och dess inverkan på kontroll och styrning. Eftersom budgeteringen är väldigt central inom organisationer är det intressant att studera området vidare för att få en större förståelse för Beyond Budgeting. De flesta studier inom Beyond Budgeting har främst fokuserat på efterfrågesidan, det vill säga de företag som valt att arbeta annorlunda kring budgetering. Däremot har har forskningen lagt mindre fokus på utbudssidan, det vill säga de aktörer som kommunicerar Beyond Budgeting till företag. Genom att undersöka hur aktörer kommunicerar Beyond Budgeting till företag som vill arbeta annorlunda kring sin budget, kan en större förståelse för Beyond Budgeting uppnås. Mot denna bakgrund är syftet med uppsatsen att få mer förståelse för Beyond Budgeting genom att undersöka utbudssidan av detsamma och hur detta ställer sig mot tidigare teorier. För att besvara syftet presenteras i vår teoretiska referensram hur tidigare forskning diskuterar Beyond Budgeting och hur det definierats från första början. men även hur organisationskoncept sprids utifrån spridningsteorier. Metoden vi valt att utgå från är en kvalitativ forskningsstrategi där data insamlats genom semistrukturerade intervjuer. Vi har även valt kompletterande observationer för att få en djupare bild av hur Beyond Budgeting kommuniceras. I empirin presenteras den information som insamlats från intervjuerna och observationerna. I analysen diskuteras de empiriska resultaten i ljuset av den teoretiska referensramen. Utifrån analysen kan följande slutsatser dras: genom vår studie har en ökad förståelse uppnåtts i kunskapen om att kommuniceringen av Beyond Budgeting kräver konkretisering, för att företag enklare skall ta det till sig. Utbudssidans kommunikation skiljer sig därför mot de ursprungliga teorierna för Beyond Budgeting, till att handla om de tre processerna målstyrning, prognostisering och beslutsfattande och resursallokering. Hur arbetet med dessa tre processer ser ut beror på kundens situation, och således är Beyond Budgeting ett koncept snarare än ett recept. / The traditional budgeting has long been a fundamental part of running a business as a management control system. However, it has been subject of criticism for being time-consuming, costly and not dynamic, amongst other. As a result of this, new management tools have been developed, which later on has led to a discussion of leaving traditional budgeting, which has been known as “Beyond Budgeting”. This discussion questions the budget, and its impact on management and control. Since the budget is a cornerstone in organisations, further studies in this area are of interest, to achieve a greater understanding of Beyond Budgeting. Earlier studies on Beyond Budgeting have almost exclusively been focused on the demand-side, that is companies who have chosen to go Beyond Budgeting. However, there has been less focus towards the supply-side, that is operators who communicate Beyond Budgeting to potential customers. By studying the supply-side of Beyond Budgeting a greater understanding of this concept can be achieved. Therefore, the purpose of this essay is to achieve a greater understanding of Beyond Budgeting, from the supply-side point of view, and to compare this with the original ideas of Beyond Budgeting. To answer this purpose, we have based our theoretical framework by illustrating Beyond Budgeting theories and how they first were brought up, but also how concepts are spread according to theory. As for methodology, we have a qualitative science approach. Information was collected through semi-structured interviews, but also observations as a supplement, to achieve a deeper picture of how Beyond Budgeting is communicated. The empirical result presents the information that was gathered from the interviews and the observations. In the analysis we discuss the empirical results in the light of the theoretical framework. Based on this, following conclusions can be made: through our study a greater understanding has been achieved in the knowledge that the communication of Beyond Budgeting needs concretisation, to ease customers adopting process. The supply-side’s communication therefore differs from the original Beyond Budgeting theories, which lies in the three processes target setting, forecasting and decision making and resource allocation. Working with these must be seen from the unique situation of any customer, and therefore Beyond Budgeting is a concept, rather than a recipe.
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Budgetary criteria in performance evaluation and organizational effectiveness in the public sector : an empirical investigation in Ontario colleges and universitiesPollanen, Raili M. January 1996 (has links)
No description available.
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Performance based budgeting a model for the Indonesian DoDSyukri, Hendri. 06 1900 (has links)
A dramatic increase in the past three years in the Indonesian defense budget, from approximately US $800 million (FY2002$) in 2002 to approximately US $2.4 billion (FY2005$) in 2005, has created the need for the Indonesian Department of Defense (DOD) and National Armed Forces (TNI) to enhance performance and accountability for effective and efficient use of state funding. It is imperative that DOD and TNI move to better inform the public and high level government officials by increasing transparency on how the defense budget is allocated and spent. Current DOD and TNI performance evaluation tools and financial management measurement and reporting methodologies are ineffective, particularly because they do not link performance assessment to the budget and the budget process. Reform is needed to implement Performance Based Budgeting (PBB) to create direct linkages between allocation of resources in the budget, performance measurement, and strategic planning relative to defense policy objectives so as to bolster public accountability for the DOD and TNI. This thesis analyzes implementation of the Government Performance Results and Act of 1993 in the US Federal Government and specifically in the US Department of Defense, to develop a PBB model for the Indonesian DOD/TNI. The thesis addresses critical factors and the steps and processes necessary to create a performance-based budget including strategic planning, performance measurement, and methods to link performance to budgets.
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Model process validation : an analysis of performance-based pricing programs / Performance-based pricing programsTheorgood, Pamela S. 06 1900 (has links)
A process, the research concludes that problems with integration prevent the department from reaching the goal of performance-based budgeting. Improvements can be made in (1) creating conditions to allow the models to better incorporate the effects of naval transformation, (2) assuring knowledge about these models transfers across organization and over time, and (3) linking the budget justification material with the justification used for programming decisions.
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The identification of common library goals, objectives, and activities relative to a planning, programming, budgeting system,Morey, George E. January 1970 (has links)
Thesis--Western Michigan University. / eContent provider-neutral record in process. Description based on print version record.
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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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Budget- och budgetlös styrning i svenska småföretagJablonska, Sylvia, Mohammed, Alaa January 2015 (has links)
No description available.
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Participatory budgeting - making a case for WinnipegHuck, Erin 12 September 2011 (has links)
Participatory budgeting (PB) is worth considering as a planning tool. It makes claims to encourage citizenship (Schugurensky, 2004), spark “transformative community development” (Lerner, 2006) and cultivate innovative forms of governance while improving the accountability of those already in place (Wampler, 2000, 2007; Wampler & Avritzer, 2004). In North America, PB is an overlooked public engagement mechanism that can introduce citizen input into place making and a timely participatory practice. This thesis seeks to understand current PB practice, and to propose a form and function of PB for Winnipeg. Empirical research of three PB examples (Toronto Community Housing, the Neighbourhood Support Coalition in Guelph, Ontario, and the 49th Ward in Chicago, Illinois) contributes to a proposed PB framework for Winnipeg that is tested with members of the community development sector in Winnipeg.
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