Corporate performance management (CPM) applications are primarily used by the office of finance to support the core financial processes of consolidation, reporting and budgeting; however, they're increasingly being used outside of corporate finance to help link corporate and operational plans, to provide wider access to financial analytics, and to help develop strategies that deliver in regard ...

This paper examines declining state support for higher education and explores various funding models that colleges and universities in the United States employ, including incremental budgeting, formula budgeting, zero-based budgeting, program budgeting, performance-based budgeting, initiative-based budgeting, and responsibility-centered budgeting. The mechanics, advantages, and disadvantages of...

In this article I analyze the role of cooperation between firm divisions in the budgeting process. I study a setting in which cooperation is a necessary condition for information sharing among division managers, which in turn benefits the principal. The results in this article can help reconcile the differing views between practitioners and academic researchers on the desirability of cooperatio...

Purpose – This paper aims to investigate reasons for goingBeyondBudgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry ...

Beyond budgeting transcends the limitations of traditional budgeting by replacing fixed financial targets with targets based on key performance indicators. For Park Nicollet Health Services, the decision to implement beyond budgeting coincided with a larger move to adopt a Lean approach to management. Park Nicollet's process to implement beyond budgeting-from submission of the initial proposal ...

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...

An excess delay each component of a design can tolerate under a given timing constraint, is referred to as a delay budget. Delay budgeting has been widely exploited to improve the design quality. We present an optimal integer delay budgeting algorithm. Due to numerical instability and discreteness of libraries of components during design optimization flow, integer solution for delay budgeting i...

iran  budgeting  structure  and concepts  have  changed  since  200 i .these changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more information  transparency .   as a results  the government  budget  is  drawn up  as  such  of an  economic   firm's  budget.  structural  ref...