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Performance Budgeting Models and Mechanisms
[chapter]
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
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
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
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
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
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
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
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
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?
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
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
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
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
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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