Better Budgeting
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منابع مشابه
Beyond Budgeting: The Way Forward?
Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business operation and performance. It is claimed that the traditional system has lost relevance with the modern business environment and is no longer satisfying the needs of managers. Budgets have been ingrained in the culture of business since their inception in the 1920s and...
متن کاملبودجه ریزی و مدیریت مبتنی بر نتیجه
The aim of this article is to inform on the frameworks, motivations, performance challenges, planning alternatives and real experiences of applying “results-oriented budgeting and management”. This system improves the domain of budgeting and management through increasing the domain and types of information produced. Results-oriented budgeting and management system supplements product-oriented b...
متن کاملA Budgeting Model for the Safety Unit of an Under Construction Metro Station in Tehran Using a Robust Optimization
Background: The construction of metro lines is a high-risk project. Using a budget-based model for the safety units of metro construction projects can help safety managers to spend optimal budget allocation. The purpose of this study was to plan a budget model based on safety unit performance in an under construction metro station for better budget allocation using robust optimization. Methods...
متن کاملبررسی زیر‌ساخت‌های موجود مؤسسات اعتباری غیربانکی برای استقرار نظام بودجه‌ریزی عملیاتی
In the intensely competitive market of the credit institutes, those best using modern managerial tools are considered the leading organizations. Budget is a highly important tool in the hands of managers. It represents the organizational approach to meet the organizational goals within each fiscal year. Therefore, it is advisable that managers make use of performance-based budgeting as an effic...
متن کاملOn the Optimality of Participatory Budgeting
This paper complements the ongoing empirical discussion surrounding participative budgeting by comparing its economic merits relative to a top-down budgeting alternative. We analyze a screening model of participative budgeting where the subordinate uses the budgeting mechanism to relay private information to his superior, in addition to a signaling model of top-down budgeting where the superior...
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تاریخ انتشار 2004