Thesis (M.S. in Management) Naval Postgraduate School, December 1999. / "December 1999". Thesis advisor(s): William Gates, David A. Smith. Includes bibliographical references (p. 103-105). Also available online.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1970. / Vita. Typescript. eContent provider-neutral record in process. Description based on print version record. Bibliography: leaves 176-181.

The purpose of this qualitative study was to determine how a university aligns the budget allocation process to the strategic plan process. This case study was conducted at a four-year, liberal arts university in the southeastern part of the United States. The qualitative data was collected through personal individual interviews from a purposeful sample of administrators at the university who were knowledgeable about the budget allocation process and the strategic plan. Data were also collected through a document review from items publically accessible online and information received from the interviews. By analyzing data derived from the interviews and document review, three themes were identified, inclusive process, data informed decisions, and leadership driven. Findings from this study may be useful at other universities that are aligning their budget allocation process to the strategic plan. This information is valuable to state legislators who are evaluating how universities spend state money.

Made available in DSpace on 2016-08-10T10:50:38Z (GMT). No. of bitstreams: 1 MAURICIA MEDEIROS COCATE VIEIRA.pdf: 16813577 bytes, checksum: 744289ffeb18e51515c4dba4b378a875 (MD5) Previous issue date: 2009-09-11 / The theme of the present work lies on urban planning. Thus, a historiographic review is carefully elaborated in order to work as the basis for this case study whose aim concerns the experiences of the Participatory Budgeting that took place in the capital city of Goiás, Goiânia. In this city, the Participatory Budgeting initiative happened between 1993 and 1996 and then from 2001 to 2004, by using a methodology similar to the one held in Porto Alegre, although in the former city it was possible to identify problems related to the lack of common people's commitment due to the fact that the city administrators clearly show how uninterested they are in making people aware of the importance of their participation; low budget to meet the city's requirements; and the political interests which always come into play. Hence, this case studies assess the institutionalization of Participatory Budgeting in Goiânia as a way to promote the development of the democratic management process and the city planning. / O presente trabalho tem por tema o planejamento urbano. Sobre esse assunto é elaborada uma revisão historiográfica que visa embasar o estudo de caso proposto para a pesquisa, referente às experiências do Orçamento Participativo realizadas na Capital de Goiás. Em Goiânia, o Orçamento Participativo aconteceu nos anos de 1993 a 1996 e 2001 a 2004, recorrendo a um procedimento metodológico semelhante ao ocorrido em Porto Alegre. Naquela cidade, foi possível identificar falhas no envolvimento das pessoas comuns, devido à despreocupação do poder público com o esclarecimento da importância de sua participação; à falta de previsão orçamentária dos recursos disponíveis para a realização das demandas; e dos jogos de interesses políticos. Assim, avalia-se, com esse estudo de caso, a institucionalização do Orçamento Participativo em Goiânia enquanto possibilidade de desenvolvimento do processo democrático de gestão e planejamento da cidade.

Uppsatsen utgår från resultatet av Holmen AB:s medarbetarenkät Holmen Inblick 2011 i vilken 55 till 65 procent av cheferna uppgav att de känner sig delaktiga i mål, budget respektive verksamhetsplan. Enkätens resultat avviker från ledningens önskade utfall, vilket i uppsatsen omnämns som ett styrglapp.Studiens syfte är att analysera vad som orsakar ett styrglapp genom att klarlägga varför och till vilken grad chefer i Holmen är medvetna om, och kan påverka, mål, budget och verksamhetsplan. Genom att förstå detta kan de åtgärder som krävs för att reducera styrglappet identifieras av koncernledningen. Studien avgränsas till att analysera hur organisationens struktur, kontroll och kommunikation påverkar styrglappet.I studien används en kvalitativ intervjumetod där 17 chefer på två bruk i Holmens koncern har intervjuats individuellt. Därtill intervjuades platschefen för respektive bruk samt Holmens HR-direktör. HR-specialister har även bistått med information.Studien visade att Holmens chefer till låg grad är medvetna om innehållet i mål, budget och verksamhetsplan. Färre har möjlighet att påverka styrverktygen, där påverkan på budget är lägst. Resultatet skiljer sig mellan de två bruken. Medvetenheten och inflytandet är minst bland chefer i produktionen. Den låga delaktigheten beror på brist på formalisering kring hur arbetet med mål, verksamhetsplan och budget ska gå till. Den decentraliserade organisationens maktstruktur försämrar förutsättningarna för koncernledningen att centralt kontrollera utformningen av arbetet med styrmedlen på olika bruk. Avsaknaden av en effektiv kombination av skriftlig, muntlig och elektronisk kommunikation ökar också styrglappet.Till sist, kan enkätfrågans utformning ha haft en betydande inverkan på hur cheferna har svarat, då det saknades en definition av ordet delaktighet. Negativa enkätsvar kan också ha varit ett sätt att uttrycka missnöje över något annat.

Diploma thesis is focused on enterprise planning. The main part of the thesis is dedicated to the design of the planning model in the SW company, which comes from real condition of big SW company. The first chapter introduces the world of enterprise planning to the reader. There are clarified reasons of current rise of demand in this area of planning and the advantages of its use. The following chapter explains the essential theory related to enterprise planning area. It also mentions other system approaches to enterprise planning. In the end of the chapter there are described main principles of the CPM concept and its relation to enterprise planning. The fourth chapter is aimed at the current state, requirements and the issues of the planning processes in companies. The outcome of this chapter is set of recommendations for company planning process and company plans itself. The next chapter familiarizes the reader with the current market situation of the planning suites. There are described main players on this market (and their products), acquisitions proceeded in last time and awaited evolution in future. The sixth chapter is focused on the real planning project itself. It introduces the used product -- Cognos Planning. It follows with description of the main principles of model building -- the essential terminology, key plan objects on which basis is the model built and the process of the model development. At the end of chapter is the summary of the project and its contribution to company. The end of thesis depicts expected progress in this sphere of planning and evaluates the fulfillment of thesis targets and its contribution to this area.

The goal of the graduation theses is to describe project management and taking advantage of management accounting as a support for this specific management. There is a significant difference between classic approach and project approach. We try to find and launch new way into the current state intuitively or to extend activities in classic approach, project approach demand clear and intelligible definition of the alternation. Advanced project management should be accustomed to complex definition of the customer need and at the same time with the cost reduction tool in production phase. Flexible planning, continuous monitoring and subsequent interpretation of particular phases of the project management is needed. Managerial accounting is able to come through with wide scale of specific tools which help and allow effectively react on daily basis, monitor development and subsequently interpret the project results. The graduation theses devotes calculation system and the usage of particular calculations in custom manufacturing. Business planning and budgeting is not omitted in connection with calculation system and project management. Extra attention is put on valuation options of semifinished contract or finished contract.

"S. Dooley: Tertiary Reader" / Approved for public release, distribution is unlimited / This study provides analysis, conclusions and recommendations to assist the Deputy Commandant (DC), Manpower and Reserve Affairs Department (M&RA) and DC, Programs and Resources Department (P&R) in structure and process decisions concerning Marine Corps Manpower budget execution. DC, M&RA is the owner of the Marine Human Resource Development Process (HRDP) and the Military Personnel Marine Corps (MPMC) appropriation sponsor, while the DC, P&R has budgetary (1517) authority for MPMC budget execution. In contrast, the Navy has both sponsorship and 1517 authority within one cell at N1. By comparing these two services' organizational factors and Planning, Programming, Budgeting, and Execution Systems (PPBES), relevant differences surface, conclusions are drawn, and recommendations offered for improvements. Recommendations include realignment of 1517 authority within MPMC execution, and the melding of the Programs and Budget Branch of Manpower Plans Division, M&RA with the Military Personnel Branch, Fiscal Division, P&R (RFM). This new office will be responsible for all facets of MPMC programming, budgeting, and execution. / Captain, United States Marine Corps