Zugl.: Köln, Univ., Diplomarbeit, 1984

Zugl.: Köln, Universiẗat, Dipl.-Arbeit, 1984.

A research report submitted to the faculty of commerce of the University of the Witwatersrand in part completion of the degree of Master of commerce, by coursework / No abstract

No description available.

Submitted by Jailda Nascimento (jmnascimento@pucsp.br) on 2016-09-30T21:14:23Z No. of bitstreams: 1 Emerson Veloso.pdf: 2484501 bytes, checksum: b8226cc2ff944da52ff5f71dbb23ca91 (MD5) / Made available in DSpace on 2016-09-30T21:14:23Z (GMT). No. of bitstreams: 1 Emerson Veloso.pdf: 2484501 bytes, checksum: b8226cc2ff944da52ff5f71dbb23ca91 (MD5) Previous issue date: 2016-07-29 / The aim of this study is one of the classic themes of planning and execution of public finances, "budget", focusing mainly on a specific type of budgetary system the "zero-based budgeting". For this, we used the theoretical basis of this system, aiming at cost reduction, performance increase and the fulfillment of the targets set in the budget part. In addition to demonstrating the methodology of zero-based budgeting, this paper aims to highlight that through this budget system in line with the planning, it is possible to return both economic and financial. The aim is to produce an original work, but far from exhausting the subject because of its wide scope and diversity, this dissertation is expected to bring contribution to further studies on ways of budgeting / O objetivo deste trabalho é estudar um dos temas mais clássicos de planejamento e execução das finanças públicas o “Orçamento”, tendo como foco principal um tipo especifico de sistema orçamentário o “Orçamento Base Zero”. Para isso, utilizou-se a base teórica desse sistema, visando a redução de custos, o aumento de desempenho e o cumprimento das metas estabelecidas na peça orçamentária. Além de demonstrar a metodologia do Orçamento Base Zero, o presente trabalho tem como objetivo destacar que através desse sistema orçamentário alinhado com o planejamento, é possível obter retorno tanto econômico quanto financeiro. Busca-se produzir um trabalho original, porém muito longe de esgotar o assunto devido à sua grande abrangência e diversidade, com esta dissertação espera-se trazer contribuição para estudos posteriores sobre formas de elaboração de orçamentos

This study describes the status of zero-based budgeting in institutions of higher education in the United States. Purposes were to determine (a) knowledgeability of the chief financial officers about concept and techniques of ZBB, (b) Institutions' use of ZBB and other widely-used budgeting techniques such as Incremental, Formula, Planning, Programming and Line-item budgeting system, and (c) the chief financial officer's perceptions of ZBB. A questionnaire constructed from literature was mailed to two hundred randomly-selected institutions of higher education in the forty-eight contiguous states and authorized to offer at least a one-year program of college level studies toward a degree. The 136 returned useable responses were tabulated according to institution type, size, and amount of budget.