Program budgeting and marginal analysis is a method of priority-setting in health care. This article describes how this method was applied to the management of a disease-specific group, chronic airflow limitation. A sub-program flow chart clarified the major cost drivers. After assessment of the technical efficiency of the sub-programs and careful and detailed analysis, incremental and decremen...

The key to successful and cost-effective activities of enterprises is the rational organization planning process, which concerns financial indicators involves writing budgets. article summarizes theoretical practical aspects implementation budgeting in industrial enterprises. study approaches different scholars interpretation essence concept allowed defining it as a complex economic process man...

Participatory budgeting is a method used by city governments to select public projects fund based on residents' votes. Many cities use participatory at district level. Typically, budget divided among districts proportionally their population, and each holds an election over local then uses its the most preferred voters. However, district-level can yield poor social welfare because it does not n...

This paper introduces an intertemporal variable cost indirect technology which permits technological change over time and allows for financial flexibility. It characterizes agencies which maximize the outputs or services subject to the budget they face. We define Farrelltype output oriented technical efficiency under different financial regimes and efficiency gains from financial flexibilities....