This empirical study addresses the research questions of how and why BI is used or not used to support the flexibility and integration needs in budgeting. Budgeting is considered a process with four main activities namely budget construction, budget consolidation, budget monitoring and budget reporting which belong equally to the flexibility and integration domains. Empirical data is obtained f...

of GWU/lMSE/Serial T-487/84 16 April 1984 A STEADY-STATE VERSION OF A DYNAMIC OPTIMAL BUDGETING PROBLEM by . . Richard M. Soland We present and justify a steady-state version of a dynamic optimal budgeting problem arising in the Resource Dynamics project. The steady-state model is first reduced to closed form, and then it is analyzed for each of two choices of objective function. Optimal soluti...

By the end of the 1980s a number of large, research intensive universities in North America had begun experimenting with an organizational and budgetary concept that later became known as Responsibility Center Budgeting or Responsibility Center Management. The principal objectives of RCB/RCM were to relocate and enhance responsibility for planning and budgeting, usually by decentralization, and...

Many studies explore only use or non-use of capital budgeting methods, and not the factors that determine the selection of the method used in UAE or the region. The relationships between use and independent variables that affect the selection of the method have been studied. The study attempts to fill a gap in the existing literature of capital budgeting practice in the developed and developing...

This paper seeks to gain an understanding of some of the processes of control that operate within organizations, especially those involved in parent-subsidiary relationship. It provides information about how a Telecommunications company is complementing and interacting budgeting and nonfinancial performance measures, aligning budgeting with strategy in a highly customer-driven environment. It i...