Thesis (M.A.)--University of Wisconsin--Madison, 1965. / eContent provider-neutral record in process. Description based on print version record. Bibliography: l. 97-99.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1988. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 426-443).

Sammanfattning Titel: Erfarenheter av budgetlös styrning Nivå: C-uppsats i ämnet företagsekonomi Författare: Hannan Yassin och Jessica Björklund Handledare: Tomas Källquist och Stig Sörling Datum: 2015 - Juni Syfte: Enligt tidigare forskning är det mer än 30 år sedan debatten kring budgetlös styrning började. En del företag valde då att överge budgeten vilket har lett till erfarenheter av den budgetlösa styrningen i praktiken. Syftet med denna studie är att belysa de erfarenheter av budgetlös styrning som finns med avseende på planering, uppföljning och tidsåtgång. Metod: Studien har utgått från ett hermeneutiskt perspektiv med en abduktiv ansats. Den teoretiska referensramen har byggts upp genom att sammanställa tidigare forskning och det empiriska materialet har samlats in genom en kvalitativ metod där semi-strukturerade intervjuer genomförts. Den teoretiska referensramen och empirin ställdes sedan mot varandra för hitta likheter och skillnader. Resultat & slutsats: Studien visar att erfarenheterna kring budgetlös styrning har likheter med tidigare forskning. Dock har vi sett att kritiken mot uppföljning i tidigare forskning om budget inte helt stämmer överens med de erfarenheter vi har tagit del av. Erfarenheterna visar även att den budgetlösa styrningen går att kombinera med en budget beroende på vilka egenskaper det är önskvärt att styrningen ska ha. Förslag till fortsatt forskning: I vår studie har vi fokuserat på budgetlös styrning men vi har sett att det finns aspekter att undersöka i kombinationen mellan styrningar. Vi anser att framtida forskning kan undersöka hur de olika egenskaperna hos styrningskoncepten är kombinerade eller hur de skulle kunna kombineras. Uppsatsens bidrag: Efter att ha analyserat erfarenheterna kring budgetlös styrning har vi sett att budgetstyrning och budgetlös styrning inte ska ses som en dikotomi. Studien ger ett mer nyanserat perspektiv av styrmedel jämfört med den ensidiga debatten som pågick för över 30 år sedan. Nyckelord: Budget, budgetering, budgetlös styrning, ekonomistyrning.

Activity-based costing is a cost allocation method which appears to have many benefits when compared to traditional costing systems. However, there is limited academic research demonstrating this superiority. There is thus a need to investigate and profile the characteristics of selected enterprises and their adopted cost allocation systems. The main objective of this study was to profile and compare the characteristics of companies in Nelson Mandela Bay that use the activity-based costing system, versus those using traditional costing methods. The research methodology used for this research study is descriptive and quantitative, using various techniques for data analysis. An electronic internet based questionnaire was distributed to companies and the response automatically recorded for analysis with the help of Nelson Mandela University statistics department. The findings of the empirical study revealed that most (38%) of the respondents use a combination of both activity-based costing and traditional costing methods, followed by traditional costing methods (35%), and purely activity-based costing (27%). Data analysis revealed that companies in construction and manufacturing seemed to prefer activity-based costing over traditional costing methods. The findings raise the question as to whether the preference in cost allocation methods is based solely on the benefits of cost allocation, lack of new knowledge, adaptability within companies, or cost of change versus the benefit.

The theoretic part deals position of municipality, its finance and budget. It briefs of trend in public administration. The theoretic knowledge are shown by means of practical example. The budget of municipality Podolí is subjected to analysis and reviewed throug ratio self-financing and self-support.

The thesis deals problem of municipality's budget management with a view to filling budget of concrete town of the Czech Republic. The thesis is divided into two main parts. The theoretical part defines position, competency and authorities of municipality and it describes budget of municipality, budget process and structure of budget more closely. The problem is demonstrated further on practical example of the town Most. In the practical part there is realized detailed analysis of filling budget earnings and expenses and there is reviewed overall budget management of the town Most during the years 2004-2007.

This thesis was focused on creating a company budget. The theoretical part of the thesis was aimed at literary research of accounting, costing and creating of company budget, especially its modern methots to reduce of imperfection of traditional budget methods. Revenues and expenditures were subjected to analysis of percentage and annual percentage development. The elasticity and index were calculated as well for the period from 2010 to 2015. The budget was created by traditional budgeting met-hods by EBIT as a top indicator on 2016. The budget consist from sales and direct and indirect costs. In an effort to increase the company's performance were applied mo-dern methods beyond budgeting represented KPI indicators.

This thesis is in the form of four self contained papers that report aspects of a study of the energy balance of a young Douglas-fir forest growing at the University of British Columbia Research Forest at Haney, B.C. The chapters discuss the experimental methods used and special instrumentation developed, the data analysis, and some attempts to understand the relationships observed by employing simple forest models and ideas on boundary layer equilibration processes. Chapter 1. The psychrometric apparatus design for Bowen ratio determination reported by Sargeant and Tanner was modified and a new apparatus built. Modification of the intake design improved the symmetry and rigidity of the sensor mounting. Wet and dry bulb differences were measured with an error less than 0.01°C over a vertical distance of 1 meter. Continuous measurements of the Bowen ratio over a 7.8-meter Douglas-fir forest were made for 6 weeks. An example of the energy balance for the forest for 1 day using this equipment is reported. Chapter 2. Daily evapotranspiration from a Douglas-fir forest was calculated using Webb's average Bowen ratio method. Webb's method is generalized to include the effects of the diabatic wind profile. Over a 17-day period characterized by light winds, the modified Webb method agreed with the daily totals of half-hour energy balance calculations to within 1 1/2% on the average, while Webb's method overestimated by 26% on the average. Chapter 3. Energy balance measurements of evapotranspiration from a young Douglas-fir forest are reported for a period of 18 days in July 1970 when soil water was not limiting. Peak daily evapotranspiration rates characteristically occurred two to three hours after solar noon and evaoptranspiration showed a short-term independence from net radiation. This behaviour is interpreted as being a consequence of the large forest roughness. Daily evapotranspiration and net radiation were, however, well correlated. Values of surface diffusion resistance calculated from Monteith's combination formula are presented. Daytime values showed significant day-to-day differences and an attempt to define a potential evapotranspiration rate assuming a constant daytime surface resistance was not successful. Comparison of evapotranspiration measurements with a potential evaporation formula for wet surfaces developed by Priestley and Taylor suggests that evaporation of intercepted water proceeds 20% more rapidly than evapotranspiration from the non-wetted canopy. Chapter 4. The process of modification of the Bowen ratio, with distance downwind of a change in surface wetness, is considered with the view to establishing the final equilibrium ratio of the fluxes of sensible and latent heat after advective effects become negligible. A method of generating, from the coupled equations for heat and vapour diffusion, two new diffusion equations in composite variables, which may be solved independently, is developed. The method leads to the conclusions that there is a basic difference between equilibration over land and over water. Also the rate of equilibration depends strongly on atmospheric mixing and hence surface roughness and atmospheric stability. It is concluded that, for terrestial surfaces, the equilibrium evaporation rate is approximated by LE = (S/[s+y])(Rn - G) for 24 hour periods. This result is in accord with some recent experimental findings. / Land and Food Systems, Faculty of / Graduate

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