The dramatic change in aggregate fiscal policy in recent years has contributed to a shift from process rules to allocation rules in federal budgeting. Although the allocation rules inherent in formula budgeting seem to offer fairness in times of fiscal constraint, they actually impose arbitrary program-level budgets that reflect the peculiarities of baselines, accounting conventions, and time h...

This article assesses the current situation of the implementation of the performance budgeting system in Turkey from the perspective of public administrations under the general budget. It examines all stages of the performance budgeting process (strategic planning, performance programming, budgeting, accountability reporting and auditing) as well as all elements of the system (legislation, meth...

This paper addresses integrated scheduling, planning and budgeting with financial risk management in the batch chemical process industries. A cash flow and budgeting model is coupled with an advanced planning and scheduling procedure using a two-stage stochastic formulation. The results of the integrated model are compared with the results of the sequential use of scheduling followed by budgeti...

A review of reforms in the financing of hospital services in eight European countries and Australia reveals a commitment to a common objective of relating resource use to hospital workload by means of a standardized case-mix framework in the pursuit of greater efficiency. While this objective is also shared with the U.S. prospective payment system (PPS), it is noteworthy that the majority of co...

Design hierarchy plays an important role in timing-driven placement for large circuits. In this paper, we present a new methodology for delay budgeting based timing-driven placement. A novel slack assignment approach is described as well as its application on delay budgeting with design hierarchy information. The proposed timing-driven placement flow is evaluated using an industrial place and r...

In working toward a budgeting framework that responds to the often harmful impacts of neoliberal accounting practices on people and places, this research has been guided by deep-rooted principles were gifted University Saskatchewan, through rigorous Indigenous-led community consultation process which interpreted institutional strategic principles, using Cree Michif terms: nākatēyihtamowin | nak...

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...

The 1990s witnessed a resurgence of the effort to introduce more performance information into the budget processes of many governments across the world. In the United States, this has manifested itself in moves toward “performance-based budgeting” in the national government as well as in state and local governments. Despite these efforts and numerous attempts to study these new reforms, a speci...