In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a mediumterm expenditure framework with legally binding expenditure ceilings, of accrual budgeting and accounting and of performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative...

The purpose of this study is to present practical enterprise budgets and help growers determine how the particular crop they are growing influences profitability. Written by Hayk Khachatryan Xuan Wei, published UF/IFAS Food Resource Economics Department, July 2022.

Budgeting of resources is an often used solution for guaranteeing performance of lower priority tasks. In this paper, we take a formal approach to the modeling of a deferrable server budgeting strategy, using real-time calculus. We prove a scheduling theorem for deferrable servers, and as a corollary show that an earlier claim of Davis and Burns, that periodic servers dominate deferrable server...

When Reform Comes into Play: Budgeting as Negotiations between Administrations In this article budgeting is considered as a game. It is analysed in an area of public budgeting that usually remains behind the scenes to research: the intra-administrative negotiating structures by which money is distributed. Taking the example of the highly indebted metropolis Berlin, the administrations were conf...

The Beyond Budgeting performance management model enables companies to keep pace with changing environments, to quickly create and adapt strategy and to empower people throughout the organisation to make effective choices. We argue that this performance management model may be ideal for agile software development. Although drawn from different disciplines, both are designed for a customer-orien...

The last decade has seen many governments attempting to establish a results-oriented (or performance-based) budgeting approach. The emphasis on results or performance in the budget process reflects a new belief that public sector accountability should focus on what government does with the money it spends, rather than just the process of controlling such expenditure (Osborne and Gaebler 1992). ...