Darbe pateikiamos biudžeto ir biudžetinio proceso sampratos, analizuojami valstybės ir savivaldybių biudžetų projektų rengimai, svarstymai bei tvirtinimai. Nagrinėjamos savivaldybės biudžeto pajamos ir išlaidos. Nustatomi valstybės biudžeto ir savivaldybių biudžetų skoliniai santykiai bei analizuojami savivaldybių biudžetų kontrolės teisiniai santykiai. Iškeliamos valstybės biudžeto ir savivaldybių biudžetų teisinio santykio problemos bei pateikiami pasiūlymai, kaip būtų galima spręsti iškeltas problemas. / In work is given concepts of the budget and process conception of the budget, are analyzed preparation of state budgets and budgets of self-managements, discussion and their statement. Are examined self-managements budget of revenue and cost. Are established of borrowing relationships among state and self-managements of budget and had analyzed of legal control proportion of self-managing. The put forward legal problems the state of the budget and self-managements budget are submitted the offers as it would be possible to solve problems.

Submitted by Leandro Felipe Galiza (unedmg@gmail.com) on 2014-07-08T13:18:38Z No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2014-07-10T17:08:52Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2014-07-18T12:16:19Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) / Made available in DSpace on 2014-07-18T12:19:29Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO_FINAL.pdf: 1577679 bytes, checksum: a318b2e5815b57ee490bd98929804e34 (MD5) Previous issue date: 2014-05-22 / A presente pesquisa tem o objetivo de identificar e entender em que medida a integração entre os instrumentos orçamentários é afetada no âmbito do município de Nilópolis / RJ. Para isso, foram estudados os principais conceitos relacionados ao assunto, bem como diversos documentos, e diversas entrevistas com atores (stakeholders) do Poder Legislativo e do Poder Executivo. O Referencial teórico apresenta o orçamento como um instrumento multifacetado que pode ser entendido em três dimensões: Política, Jurídica e Econômica. Tal referencial teórico foi utilizado na presente pesquisa a fim de identificar as questões e fatores que afetam a integração dos instrumentos orçamentários (PPA, LDO e LOA) no município de Nilópolis / RJ, dando desta forma, uma perspectiva ao leitor sobre o assunto em foco. Verificou-se que os fatores identificados pelos entrevistados, não são diretamente responsáveis por um falta de integração entre o PPA, LDO e LOA. Foi concluído que os principais fatores, indicados na pesquisa, são conseqüências de causas externas ao município de Nilópolis. / This research aims to identify and understand the extent to which integration between budget instruments is affected within the municipality of Nilópolis/RJ. For this, the main concepts related to the subject, as well as various documents, and interviews with various actors (stakeholders) of the Legislative Branch and the Executive Branch were studied. The Theoretical Framework presents the budget as a multifaceted tool that can be understood in three dimensions: Political, Legal and Economic. This theoretical framework was used in this study to identify the issues and factors affecting the integration of budget instruments (PPA, LDO and LOA) in the municipality of Nilópolis/RJ, giving thus the reader a perspective on the subject in focus. It was found that the factors identified by respondents are not directly responsible for a lack of integration between the PPA, LDO and LOA. It was concluded that the main factors indicated in research, are consequences of external causes to the municipality of Nilópolis.

Submitted by Bernardo de Abreu Guelber Fajardo (bernardo.fajardo@fgv.br) on 2016-12-09T18:49:10Z No. of bitstreams: 1 TESE_BernardoFajardo.pdf: 1774119 bytes, checksum: 70a18f70acbf0a8e65838a5db6552043 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-12-14T14:21:20Z (GMT) No. of bitstreams: 1 TESE_BernardoFajardo.pdf: 1774119 bytes, checksum: 70a18f70acbf0a8e65838a5db6552043 (MD5) / Made available in DSpace on 2016-12-20T12:07:36Z (GMT). No. of bitstreams: 1 TESE_BernardoFajardo.pdf: 1774119 bytes, checksum: 70a18f70acbf0a8e65838a5db6552043 (MD5) Previous issue date: 2016-09-05 / This study presents the thesis that the Brazilian states have an incentive to manipulate its budget revenues’ forecast aiming to expand its discretion in the management of public accounts as a way to escape the limitations imposed by the national federal structure (in political, fiscal and administrative aspects). We start from the assumption that because of the institutional similarity between the state level and the federal level, the strategic behavior of budget revenues’ forecast would be similar to the behavior performed by the incumbent of the central entity. This presupposes that state executives tend to overestimate their budget revenues to accommodate the wishes of state legislators - as described by Pereira and Mueller (2014). The observation of empirical data, however, shows that at specific times, state executives underestimate their budget revenues’ forecasts. The investigation into the apparent contradiction in the behavior of the agents is what motivates the realization of this thesis. Regarding the complexity surrounding the forecast process of budget revenues (Beaver, 1991) in order to give greater rigor to these results, we propose an algebraic exercise to identify the amount of prediction error that can be attributed to the state executives’ discretionary budget manipulation, separating other components as errors arising from random aspects. This exercise is performed for the Total Reveue and for the main component of the states’ Budget Revenue (Tax Revenue), aiming to capture differences in behavior between such items, as noted by Aquino and Azevedo (2015). Finally, econometric panel data models are used to test hypotheses concerning the Brazilian federalism (in its fiscal, political and administrative aspects) to justify the share of discretionary error in each of the analyzed items. The results support the thesis presented, identifying that the Brazilian states use the forecast of discretionary budget revenues according to their momentary needs, so that when it identifies the need to enlarge the support of the Legislative Assembly, it overestimates budgeted revenues to facilitate the accommodation of requests from state parliament. Conversely, in times in which identifies fiscal pressure, the state underestimates up their budget revenues to request more funds transfer from the federal government / Este trabalho apresenta a tese de que os estados brasileiros têm incentivo a manipular a previsão de suas receitas orçamentárias objetivando ampliar sua discricionariedade na gestão das contas públicas como forma de escapar às limitações impostas pela estrutura federativa nacional (em âmbito político, fiscal e administrativo). Partindo-se do pressuposto de que, devido à similaridade institucional entre o nível estadual e o nível federal, o comportamento estratégico de estimação das receitas orçamentárias seria similar ao comportamento realizado pelo incumbente do ente central, coteja-se que os Executivos estaduais tendem a superestimar suas receitas orçamentárias para acomodar os anseios dos parlamentares estaduais – conforme descrito por Pereira e Mueller (2014). A observação dos dados empíricos, porém, dá conta de que em momentos específicos, os Executivos estaduais subestimam a previsão de suas receitas orçamentárias. A investigação acerca da aparente contradição dos comportamentos dos agentes é o que motiva a realização dessa tese. Devido à complexidade que cerca o processo de estimação das receitas orçamentárias (BEAVER, 1991), para que seja conferida maior rigor aos resultados encontrados, propõe-se um exercício algébrico para identificar o montante do erro de previsão que pode ser atribuído à manipulação orçamentária discricionária dos Executivos estaduais, separando de outros componentes como erros oriundos de aspectos aleatórios. Esse exercício é realizado para a Receita Total e para a principal rubrica componentes da Receita Orçamentária dos estados (Receita Tributária), objetivando capturar diferenças dos comportamentos entre tais rubricas, conforme observado por Aquino e Azevedo (2015). Por fim, são utilizados modelos econométricos de dados em painel para testar hipóteses concernentes ao federalismo brasileiro (em seus aspectos fiscal, político e administrativo) que justifiquem a parcela do erro discricionário em cada uma das rubricas analisadas. Os resultados corroboram a tese apresentada, identificando que os estados brasileiros utilizam as estimações de receitas orçamentárias discricionariamente conforme suas necessidades momentâneas, de tal forma que, quando se identifica a necessidade de se ampliar o apoio da Assembleia Legislativa, superestima-se as receitas orçamentárias para facilitar a acomodação das solicitações do parlamento estadual. Em contrapartida, em momentos em que se identifique pressão de aspectos fiscais, subestima-se suas receitas orçamentárias para solicitar mais recursos de transferências ao Governo Federal.

Submitted by Paulo Junior (paulo.jr@fgv.br) on 2011-05-11T23:41:05Z No. of bitstreams: 1 Celso Antonio Lago.pdf: 237586 bytes, checksum: 807952a792bed39c85a11a55fad9f2fb (MD5) / Approved for entry into archive by Paulo Junior(paulo.jr@fgv.br) on 2011-05-11T23:41:38Z (GMT) No. of bitstreams: 1 Celso Antonio Lago.pdf: 237586 bytes, checksum: 807952a792bed39c85a11a55fad9f2fb (MD5) / Approved for entry into archive by Paulo Junior (paulo.jr@fgv.br) on 2011-06-30T16:27:14Z (GMT) No. of bitstreams: 1 Celso Antonio Lago.pdf: 237586 bytes, checksum: 807952a792bed39c85a11a55fad9f2fb (MD5) / Made available in DSpace on 2011-10-04T19:25:40Z (GMT). No. of bitstreams: 1 Celso Antonio Lago.pdf: 237586 bytes, checksum: 807952a792bed39c85a11a55fad9f2fb (MD5) Previous issue date: 2010-12-29 / This study deals with the process of budget execution, referring to the period from 1995 to 2008, at the State University of Maranhão, an organ of autarchic nature linked to the State Secretary of Science, Technology, Superior Education and Technological Development. The central objective of the research was to verify the existence of budgetary pressure in this organization and, if found, to demonstrate what the relevant criteria are in the allocation of funds and which elements generate pressure in the elaboration of budget execution. This was done through an analysis of institutional data and interviews with workers connected to the Superior Administration and budget control. There is also a comparison between what was budgeted for and what was actually realized within expense groups, being personnel, costs and capital. With this in mind, the problem of the research was described through the following questions: Is there budgetary pressure at UEMA during the budget elaboration phase? What elements generate pressure in the elaboration? What are the relevant criteria for the allocation of funds between the different departments of the institution? The data collection was done using interviews, semi-structured, and documents and the process of analysis of the data constituted a verification of documents referring to the comparative budgetary size and what funds were actually freed. The discussion of the results generated conclusions which were important for verifying the existence of pressure within the institution regarding execution of the budget, the elements which cause pressure were identified as were criteria relevant the allocation of funds. / Este estudo trata do processo de execução do orçamento, referente ao período de 1995 a 2008, da Universidade Estadual do Maranhão, órgão de natureza autárquica, vinculado à Secretaria de Estado da Ciência, Tecnologia, Educação Superior e Desenvolvimento Tecnológico. O objetivo central desta pesquisa foi verificar a existência de pressão orçamentária naquela Instituição e, se existente, demonstrar quais os critérios relevantes na alocação das cotas e quais elementos geram pressão na elaboração e execução do orçamento, através da análise de dados institucionais e entrevistas de servidores ligados à sua Administração Superior e controle orçamentário, mediante a comparação do que fora orçado com o efetivamente realizado, em seus grupos de despesas, ou seja, pessoal, custeio e capital. Para tanto, o problema desta pesquisa foi descrito através das seguintes questões: Há pressão orçamentária na UEMA, na fase de elaboração do orçamento? Há pressão orçamentária na UEMA, na fase de execução do orçamento? Que elementos geram pressão na elaboração e na execução do orçamento da UEMA? Quais são os critérios relevantes à alocação das cotas orçamentárias entre os Centros de Ensino da UEMA? A coleta de dados foi realizada através de entrevistas semi-estruturadas e documentos. O processo de análise de dados consistiu em verificar documentos referentes à dotação orçamentária comparativamente as cotas liberadas e a análise em profundidade dos depoimentos colhidos nas entrevistas. A discussão dos resultados gerou conclusões importantes por constatar a existência de pressão orçamentária na elaboração e na execução do orçamento daquela Universidade, identificando os elementos causadores da pressão, assim como os critérios relevantes na alocação das cotas.

The Diploma Thesis is divided into two main parts - theoretical and analytical. The theoretical part is focus on briefly development of municipalities, their status, competency and local government. The work describes the budget system of the Czech Republic and it is concentrated on municipality budget(revenues, expenditures and icomes from operations). The analytical part is concentrated on municipality economy, changes in budget revenues and expenditures in Mníšek pod Brdy in years 2003-2007. The last part is focus on municipality audit and present projects in this town.

The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.

Submitted by Leonardo Ishihara Monaka (l.monaka@terra.com.br) on 2018-10-25T20:08:35Z No. of bitstreams: 1 TCC_LMonaka_V finallissima_Rev2.pdf: 870927 bytes, checksum: 7bbead367066752977f09383d6cea552 (MD5) / Approved for entry into archive by Simone de Andrade Lopes Pires (simone.lopes@fgv.br) on 2018-10-26T00:31:57Z (GMT) No. of bitstreams: 1 TCC_LMonaka_V finallissima_Rev2.pdf: 870927 bytes, checksum: 7bbead367066752977f09383d6cea552 (MD5) / Approved for entry into archive by Suzane Guimarães (suzane.guimaraes@fgv.br) on 2018-10-26T13:37:50Z (GMT) No. of bitstreams: 1 TCC_LMonaka_V finallissima_Rev2.pdf: 870927 bytes, checksum: 7bbead367066752977f09383d6cea552 (MD5) / Made available in DSpace on 2018-10-26T13:37:50Z (GMT). No. of bitstreams: 1 TCC_LMonaka_V finallissima_Rev2.pdf: 870927 bytes, checksum: 7bbead367066752977f09383d6cea552 (MD5) Previous issue date: 2018-09-26 / Nos últimos anos, os operadores de Telecom no Brasil têm sido protagonistas para prover os investimentos da infraestrutura necessária para atender as demandas da nova era digital, e ao mesmo tempo, continuar gerando valor aos acionistas. A maior preocupação dos executivos em fazer cumprir o orçamento pactuado com a matriz, tem deixado para segundo plano a oportunidade de alavancar o debate de como a ferramenta de orçamento pode fornecer informações úteis para a empresa gerar vantagem competitiva. O objetivo deste trabalho de intervenção é realizar uma consultoria na empresa Telefónica | Vivo, a fim de avaliar se e como a aplicação da metodologia do orçamento flexível e análise de variação orçamentária na área de comercialização de terminais móveis da unidade de negócios B2B (Business-to-business) da operadora Vivo pode contribuir como instrumento de gestão para alavancar a competitividade da empresa. O estudo foi elaborado utilizando-se dados históricos reais da empresa, a partir dos quais foi efetuada uma comparação entre as informações geradas historicamente pela aplicação da metodologia orçamento estático (atualmente utilizada na empresa) e as geradas pela aplicação do orçamento flexível, objeto deste trabalho. Para validar essa comparação, foram realizadas entrevistas estruturadas com os executivos que possuem interação direta com o tema para avaliar a percepção desses usuários chave sobre a utilidade das informações geradas, utilizando um questionário padrão. O resultado do estudo revelou que a análise de variação utilizando o método do orçamento estático não provê maior detalhamento sobre quais foram as variáveis causais das variações. O resultado da análise utilizando a metodologia do orçamento flexível permitiu separar as variações por variável causal, antes sequer vistos de forma aplicada, e a maneira estruturada e transparente foi ponto crucial para a percepção positiva e unânime dos executivos. Por fim, espera-se que este trabalho aplicado possa contribuir para ampliar o conhecimento sobre o tema de aplicação do modelo de orçamento flexível e análise de variação nas empresas, dada a escassez de trabalhos sobre o tema no Brasil. / In recent years, Telecom companies in Brazil have been protagonists in providing the infrastructure investments needed to meet the demands of the new digital era and continuing to generate value for shareholders. The greater concern of the executives in fulfilling the budget agreed with the headquarter, deprives the debate of how the budget can provide useful information for the company to generate competitive advantage. This Applied Work consisted in the presentation of a work of intervention to carry out a business consulting in Telefónica | Vivo, in order to evaluate whether and how the application of the flexible budget methodology and budget´s variance analysis in the B2B Unit´s mobile handsets commercialization can contribute as a management tool to leveraging the company's competitiveness. The study was developed based on company´s real historical data, from which a comparison was made between the information generated historically by the application of the static budget methodology (currently used in the company) and those generated by the flexible budget application, object of this work. To validate this comparison, structured interviews using a standard questionnaire were conducted with executives who have direct interaction with the topic, in order to evaluate the key-users’ perception on the usefulness of the information generated. The result of the study revealed that the variance analysis using the static budget method does not provide detail on what were the causal variables of the deviations. The result of the analysis using the flexible budget methodology allowed separating the variations by causal variable, previously not even seen in an applied way, and the structured and transparent way was crucial for the positive and unanimous perception of the executives. Finally, it is expected that this applied work may contribute to increase the knowledge about the application of the flexible budget model and variance analysis in companies’ budgets, given the lack of academic work on the subject in Brazil.

I dagens digitaliserade och konkurrensutsatta marknad behöver företag vara alltmer flexibla för att kunna anpassa sig till kundernas efterfrågan. Styrmedel är de verktyg som företag använder sig av för att styra verksamheten och bli framgångsrika. Framgång kan mätas i flera olika slag, bland annat genom finansiell framgång. De styrmedel som är av denna finansiella karaktär kallas för formella styrmedel vilket denna uppsats har för avsikt att undersöka. Forskning som har gjorts tidigare inom ämnet formella styrmedel, har gjorts i olika branscher men få studier har behandlats inom fastighetsbranschen, vilket gör denna bransch intressant att studera. Formella styrmedel i fastighetsbranschen utgör ett kunskapsgap som vi ämnar att skapa bättre förståelse för med hjälp av denna uppsats. Tidigare forskning inom andra branscher tyder på att det finns skillnader i hur användningen av formella styrmedel sker i teorin och hur de används i praktiken, vilket skapar ytterligare ett kunskapsgap som denna uppsats ämnar att undersöka. För att uppnå studiens syfte har en kvalitativ metod genomförts och data har samlats in genom semistrukturerade intervjuer. Åtta personer som arbetar på fastighetsföretag och som har insikt i företagets ekonomistyrning har intervjuats. Data från intervjuerna har transkriberats och därefter har det transkriberade materialet kodats. Genom koder och kategorier har materialet delats in i övergripande teman. Med hjälp av kodningen har ett resultat framställts utifrån studiens forskningsfrågor. Resultatet visar att det finns en viss skillnad i vilka styrmedel som företagen använder och vilket tillvägagångssätt som används. Resultatet indikerar även att det finns ett gap mellan teori och praktik men gapet varierar mellan styrmedlen. Utifrån resultatet kan en slutsats dras även gällande skillnader mellan stora och mindre företag, vilket är att styrmedlen till viss del används på olika sätt beroende på företagets storlek. / In today's digitalized and competitive market, companies need to be increasingly flexible in order to be able to adapt to customer demand. Instruments are the tools that companies use to manage their business and become successful. Success can be measured in several different ways, including through financial success. The instruments that are of this financial nature are called formal instruments, which this thesis intends to investigate. Research on formal instruments has previously been done in various industries, but not when it comes to the real estate industry, which makes this industry interesting to study in more detail. Formal instruments in the real estate industry constitute a knowledge gap that we intend to help create a better understanding of with the help of this thesis. Previous research within other industries has shown that there are differences in how the use of formal instruments takes place in theory and how they are used in practice, which creates an additional knowledge gap that this thesis intends to investigate. In order to reach the study’s purpose, the survey was conducted through a qualitative method and data was collected through semi-structured interviews. Eight people who works at real estate companies and with insight into the company's financial management has been interviewed. The data from the interviews has been transcribed and from the transcribed material a coding was made. Through codes and categories has the data been distinguished into overriding themes. Through the process of coding a result was given based on the research questions. The result shows that there is a certain difference in which instruments the companies use and in which way. The result also indicatesthat there is a gap between theory and practice, but the gap varies between the instruments. From the result another conclusion can be made regardingdifferences between large and small companies, which is that the instruments are used in different manners depending on the size of the company.

Thesis (M.Com. (Economics)) -- University of Limpopo, 2022 / The primary goal of this study was to investigate the effects of budget deficit on fixed investment using annual data for the period 1990-2017 in selected African countries namely, Cameroon, Namibia, Ghana, Egypt, Seychelles, Mauritius, Botswana, Lesotho and South Africa. The study employed panel unit root tests including the Augmented Dickey-Fuller test, Philips Perron test and Levin Lin and chu test. The tests revealed that all the variables are integrated at 1st difference. The study further employed the Panel ARDL bounds test to examine the relationship between budget deficit, fixed investment, money supply and inflation. The empirical findings indicated that a long run relationship exists between the variables of interest. Furthermore, the results revealed that the budget deficit has a negative and statistically significant effect on fixed investment. A one percent increase in the budget deficit, ceteris paribus, leads to a reduction in fixed investment by 44 percent in the long run. The findings further postulated a bidirectional causal relationship between budget deficit and fixed investment, between money supply and fixed investment and between fixed investment and inflation. It was evident in the research that indeed the budget deficit is a problematic macroeconomic policy in African countries. Policy makers should limit high government expenditures as they contribute to increased and persistent budget deficits which crowd out private investment.

Titel:  Pandemins betydelse för budget arbetet i regional verksamhet En kvalitativ studie om budgetarbetet på intensivvårdsavdelningen i Region Kronoberg och Blekinge. Bakgrund och Problemdiskussion: Covid19 pandemin medförde en hög belastning för intensivvården i Sverige och behovet av resurser ökade snabbt. Redan före pandemin fanns det brist på resurser inom intensivvården och pandemin kom tidigt att försätta den svenska intensivvården i en krissituation. Det finns argument för att pandemin bör påverka hur sjukhus arbetar med och förhåller sig till budget och budgetering. Tidigare forskning o m hur organisationer hanterar budgetarbetet i krissituationer har främst studerat kriser som är unika för ett visst företag eller bransch. Där finns det bevis för att vissa av budgetens funktioner blir mer betydelsefulla i en kris samtidigt som andra av bu dgetens funktioner blir mindre betydelsefulla. Den forskning som har gjorts om budgetarbete och kriser som påverkar hela samhället berör Finanskrisen 2008 och här finner forskningen en ökad betydelse av planering och resursfördelning. Mycket av forskningen om budgetering och krissituationer ifrågasätter den traditionella budgetens relevans, med betoning på den traditionella budgetens begränsade förmåga att möta oförutsägbara förutsättningar. Syfte: Syftet med denna studie är att undersöka hur två intensiv budgetarbetet under Covidvårdsavdelningar har hanterat 19 pandemin. Det som undersöks är hur budgetarbetet har sett ut samt om förhållningssättet skiljer sig från före pandemin. Studien behandlar även, om specifika aspekter av budgetarbetet fått en ny bet ydelse/funktion, samt vilka lärdomar som pandemin har medfört för det framtida budgetarbetet. Metod: Studien är en fallstudie av två verksamheter och utgår från en kvalitativ forskningsstrategi. Det empiriska materialet har samlats in genom semistrukturer intervjuer och en genomgång av dokument. Slutsats: Trots att pandemin inte har medfört några förändringar till hur intensivvårdsavdelningarna utformar budgeten och hur budgetprocessen ser ut har funktioner såsom kostnadskontroll och budgetens kommuni kationsfunktion fått en annan betydelse. Det är framförallt de statsbidrag som hälsooch sjukvården erhöll under pandemin som kom att påverka hur intenssivvårdsavdelningarna behövde förhålla sig budgeten under pandemin då statsbidragen ställde krav på att förklara och analysera budgetavvikelser som uppstod till följd av Covid19.