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Performance Budgeting Models and Mechanisms [chapter]

Marc Robinson
2007 Performance Budgeting  
Program budgeting does not, however, incorporate any formal methodology for marginal decision-making.  ...  A very similar methodology-so-called "program budgeting and marginal analysis" (PBMA)-remains in active use as a priority-setting framework (particularly at the regional level) in the health sector in  ...  Service Agreement (PSA)n system technical effi ciency 1, 13, 29, 51, 52, 59-60, 64, 113, 202, 280  ... 
doi:10.1057/9781137001528_1 fatcat:6vonhzxugzfphl4pf4zflxayga

Use of cost management in real estate market in the Czech Republic

Jakub Holcman, Jiri Kozel
2020 Business & IT  
Cost management procedures are planning, cost estimation, budgeting and cost control.  ...  The aim of the work is to present costs that the buyer must calculate when choosing a suitable property and how to subsequently manage or control it.  ...  Business & IT 01/2020  ... 
doi:10.14311/bit.2020.02.03 fatcat:py2fc3gbp5hm3lktwdqrhrhagi

Budgeting in Australia

Jón R. Blöndal, Ian Hawkesworth, Rex Deighton-Smith, Daniel Bergvall
2008 OECD Journal on Budgeting  
Third, a full benefit/cost analysis of the preferred option is required, using a specific methodology (the business cost calculator, based on the standard cost model methodology widely used to assess administrative  ...  Collective agreements are negotiated at the level of each agency; there are no public-service-wide collective agreements.  ...  Such mechanisms would provide an appropriate feedback mechanism and allow the programme to be revised as required in response to identified successes and problems. Notes  ... 
doi:10.1787/budget-v8-art9-en fatcat:m26676muhzec7jj7llcio2dl5y

Growth, Private Investment, and the Cost of Doing Business in Tunisia: A Comparative Perspective

Paloma Anos Casero
2004 Social Science Research Network  
The paper was This methodology is developed in Djankov, Simeon, Oliver Hart, Tatiana Nenova, and Andrei Shleifer, "Efficiency in Bankruptcy", working paper, Departmentof Economics, Harvard University,  ...  Starting a business The legal incorporation of a business makes every business venture less risky and increases its longevity and its likelihood of success (Djankov et al, 2001) . 1970 1973 1976 1979  ...  This would also support competitiveness by improving the quality and reducing the cost of backbone services and business inputs.  ... 
doi:10.2139/ssrn.938039 fatcat:5kwxre3vazd7zmfluiyfzdlrky

The Income Tax Compliance Cost of Large and Mid-Size Businesses

Joel B. Slemrod, Varsha Venkatesh
2002 Social Science Research Network  
and advance pricing agreement services.  ...  The suggestions of the focus group attendees were incorporated into the final versions of our surveys.  ...  The bolded numbers are the ones frequently referred to in Section 4.8 and Data Appendix III.  ... 
doi:10.2139/ssrn.913056 fatcat:mxb7es7y7rc6tdyb4leyv5txyi

FY 2021-FY 2023 Medium-Term Budget

International Monetary Fund. Office of Budget and Planning
2020 Policy Papers  
of indicative budgets for FY 2022–23.  ...  On April 27, 2020, the Executive Board of the International Monetary Fund (IMF) approved the IMF's administrative and capital budgets for financial year (FY) 2021, beginning May 1, 2020, and took note  ...  Efforts continue to incorporate country-level risk assessments into the budget planning process, particularly a country's vulnerability and the potential impact on Fund engagement. • Improvements to the  ... 
doi:10.5089/9781513545813.007 fatcat:ua2r5h7ykjaalerbdqfah57pcq

Gender Budgeting

Janet Gale Stotsky
2006 IMF Working Papers  
level through sharing agreements.  ...  Australia was the first country to formally incorporate gender budgeting into its budget process by developing the concept of a "women's budget" to address inequalities between women and men.  ... 
doi:10.5089/9781451864922.001 fatcat:fseq2wdr4bdrdcyq325ye2csve

Setting limits through global budgeting: hospital cost containment in Rhode Island

R B Hackey
1996 Spectrum (Lexington, Ky.)  
A negotiated global cap on hospital expenditures offers an alternative to formula-based state rate-setting methodologies which could be incorporated as part of an all-payer reimbursement methodology or  ...  in stark contrast to other states where rate setting was either dismantled or discredited as a cost control strategy.  ...  Set- ting budgets without incorporating the impact of changing patterns of service delivery, the impact of new technologies, shifts in institu- tions’ case mix, and the impact of unforeseen contingencies  ... 
pmid:10156002 fatcat:xkcwejtrafg3vjxkkc3ugw6qqq

Models for Optimization of Supply Chain Network Design Integrating the Cost of Quality: A Literature Review

Lamiae Douiri, Abdelouahhab Jabri, Abdellah El Barkany
2016 American Journal of Industrial and Business Management  
paid in order to achieve a good quality product or service.  ...  A practical question that arises is how do managers currently conceive the impact of the cost of quality on their enterprise?  ...  Further research in providing a good method for identification and measurement of quality costs, and optimizing SC incorporating this method using evolutionary algorithms should be conducted, that can  ... 
doi:10.4236/ajibm.2016.68082 fatcat:6f72j654kzaevai6imuthmmqvy

Beyond Budgeting: any chance for management improvement?

Fábio Frezatti
2004 BBR Brazilian Business Review  
The critical analysis was divided into two groups so as to distinguish between criticism in relation to budget limitations and that resulting from its inadequate usage.  ...  This study makes a comparative analysis of the discussion points brought up by Hope and Fraser in questioning what they call the "traditional" company budget format, with a view to identifying aspects  ...  to the lack of correspondence between research, application and result measurement in a methodologically acceptable way.  ... 
doi:10.15728/bbr.2004.1.2.4 fatcat:gtpdyhbh65gvzgqzdtfvpv2ku4

Budgeting in Moldova

Dirk-Jan Kraan, Jutta Albrecht, Ragnar Olofsson, Valentina Kostyleva, Colin Forthun
2010 OECD Journal on Budgeting  
This article examines the Moldovan budget formulation process, the role of parliament, budget execution and budget discipline, the supply side of the budget process (public administration and service delivery  ...  The institutional features of the budget process in Moldova are in a permanent flux, because of ambitious reform programmes that have been adopted in recent years and that are planned for the future.  ...  of regulatory impact analysis for new legislation affecting business operations, and fiscal incentives for the enterprise sector.  ... 
doi:10.1787/budget-10-5km36kl2k3hf fatcat:6344bwfxxfcyhm7wphkmcodvxi

Performance Budgeting in Australia

Lewis Hawke
2008 OECD Journal on Budgeting  
, and regular review and assessment, particularly at agency level.  ...  The current performance information framework involves, among other things, the accrual-based outcomes and outputs policy, performance agreements between heads of agencies and their responsible ministers  ...  Lessons learned and impact Australia's approach to incorporating a focus on performance has been a long-term, iterative process.  ... 
doi:10.1787/budget-v7-art17-en fatcat:qc4km25minfzxmojzbxqjxsble

FY2019-FY2021 Medium-Term Budget

2018 Policy Papers  
cost accounting reforms to better manage IT demand across all IMF activities will provide costing for specific business services, including capacity development and end-user computing services which are  ...  (a) (b) (c) = (a)+(b) (d) (e) (f) = (a)+(d)-(e) (g) (h) = (f)+(g) As emerging issues are incorporated into existing work, the pattern of resource use is often hump-shaped, with some start-up investments  ... 
doi:10.5089/9781498308458.007 fatcat:54d5mtefcveodgjcb3mszvzksi

Budgeting in Latvia

Dirk-Jan Kraan, Joachim Wehner, Valentina Kostyleva, Barbara Duzler, James Sheppard
2010 OECD Journal on Budgeting  
The instability of fiscal policy is a major problem for Latvia and there is an urgent need to bring more stability to the budget process.  ...  Thus, some of the usual budget rules and procedures were not followed during budget preparation 2009 and 2010 and budget execution 2009.  ...  the Minister of Finance who incorporates it without any amendments into the draft budget law.  ... 
doi:10.1787/budget-9-5kmh6dmr9zvk fatcat:2ajd372ghre4dluwslk3nf5k34

Exploring the effects of firm and product characteristics on cost system's features

Evdokia, Prodromos
2016 International Journal of Economics and Business Administration  
As expected, a positive correlation has been found between the size of the firm and the level of detailed recording of costing related information.  ...  The present study examines the associations between the various factors which are related to the process of assigning the production cost (direct and mainly indirect) to different cost objects.  ...  The choices that a company use in terms of costing tools (methodstechniques -practices), which can be incorporated into a costing system are numerous.  ... 
doi:10.35808/ijeba/107 fatcat:oh43cfvzjfdh5ax2prw26y7tga
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