Operational planning is considered an important tool for translating government policies and strategic objectives into day-to-day management activities. However, developing countries suffer from persistent misalignment between policy, planning and budgeting. The Medium Term Expenditure Framework (MTEF) was introduced to address this misalignment. Kenya adopted the MTEF in the early 2000s, and i...

performance budgeting has been an important theme of public expenditure management for decades. in the 1990s, however, a new wave of enthusiasm for performance budgeting began to sweep through governments. in recent years, however, the level of interest in organizational use of performance-based budgeting re-emerged with more details and support from researchers and practitioners. performance-b...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

This paper evaluates a number of tools for the redesign of processes through the use of two case studies based in the UK Police Service. There is a particular emphasis on the use of Business Process Simulation in conjunction with Activity Based Costing and Activity Based Budgeting within the context of a Business Process Reengineering approach. The use of a balanced scorecard and marking guide ...

In today’s business world whose characteristics include limited financial resources it is critical to identify and monitor where and how these resources need to be invested in the company. The Master Budget represents a plan of action which specifies how financial resources will be acquired and invested during a particular time period. Activity-Based Budgeting (ABB) is a budgeting approach that...

The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on seve...

Presents selected information sources within the following categories: (1) activity-based costing; (2) bibliographies, curricula, and definition of terms; (3) corporate environmental accounting; (4) federal government, military and logistics applications; (5) financial and economic analysis of pollution prevention projects; (6) national environmental accounting; (7) pollution prevention; and (8...