Download or read book Budget Structure Budget Control and Program Control written by Clifford John Miller and published by . This book was released on 1958 with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Budgetary Control written by James Oscar McKinsey and published by . This book was released on 1922 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Planning Programming Budgeting written by Fremont J. Lyden and published by . This book was released on 1972 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Budgeting and Expenditure Controls written by A. Premchand and published by International Monetary Fund. This book was released on 1989-03-15 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, written by A. Premchand, offers a comprehensive review of fiscal policies and their implications for budgeting and expenditure controls. It provides an in-depth discussion of techniques, procedures, and processes of budgeting with illustrative material drawn from the experiences of industrial and developing countries.
Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Download or read book Budgeting Practice and Organisational Structure written by David Dugdale and published by Elsevier. This book was released on 2010-01-18 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit? Budgeting Practice and Organisational Structure explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include: The attitudes of managers towards budgeting models How budgetary practices have changed What problems budgeting can cause The effects of budgets on overall company performance. This report reveals that there’s little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure. Original research funded by the Chartered Institute of Management Accounting Reveals the realities of budgeting models in practice Includes interviews and surveys of actual businesses
Download or read book Balancing Control and Flexibility in Public Budgeting written by Michael Di Francesco and published by Springer. This book was released on 2016-05-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work explores how reshaping budget rules and how they are applied presents a preferred means of public sector budgeting, rather than simply implementing fewer rules. Through enhanced approaches to resource flexibility, government entities can ensure that public money is used appropriately while achieving the desired results. The authors identify public budgeting practices that inhibit responses to complex problems and examine how rule modification can lead to expanded budget flexibility. Through a nuanced understanding of the factors underlying conventional budget control, the authors use budget reforms in Australia to show the limits of rule modification and propose "rule variability" as a better means of recalibrating central control and situational flexibility. Here, policy makers and public management academics will find a source that surveys emerging ways of reconciling control and flexibility in the public sector.diviv>
Download or read book Managing the Cost of Government written by United States. General Accounting Office and published by . This book was released on 1985 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Policy Formulation and Implementation at the Federal Level written by United States. Department of Justice. Office of Management and Finance. Program Review and Budget Staff and published by . This book was released on 1979 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Preparation and Submission of Budget Estimates written by United States. Office of Management and Budget and published by . This book was released on 1997 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Budgeting in Context written by Katherine G. Willoughby and published by John Wiley & Sons. This book was released on 2014-09-02 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries Public Budgeting in Context examines budgeting at all levels of U.S. government—federal, state, and local—and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today—industrialized or developing, large or small. For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics—budget types, formats, timelines and reforms—are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spending—human rights budget analysis—and includes as an example the assessment of budget reform and results of public health spending in one selected government. Highlights of Public Budgeting in Context Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels Written by a noted expert in the field of public budgeting and financial management Contains illustrative examples from industrialized and developing countries Guides to innumerable datasets with information about governments and their budgets Includes a companion website filled with templates for budget and fiscal analysis Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.
Download or read book Integrated Cost and Schedule Control in Project Management written by Ursula Kuehn PMP, EVP and published by Berrett-Koehler Publishers. This book was released on 2010-10 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Practical, Precise, and Proven Approach to Integrated Cost and Schedule Control! This trusted project management resource, now in its second edition, includes expanded coverage of how integrated cost and schedule control works within the federal government. With the renewed emphasis on transparency in government, the processes detailed in this book are particularly relevant. Building on the solid foundation of the first edition, this updated second edition includes new material on: • Project planning in the federal government • Integrated baseline reviews • Federal requirements for an ANSI/EIA-748 compliant earned value management system • Federal requirements for performance reports Integrated Cost and Schedule Control in Project Management, Second Edition, continues to offer a practical approach that is accessible to project managers at all levels. The step-by-step presentation, numerous case studies, and instructive examples give practitioners relevant material they can put to use immediately.
Download or read book Organizational Determinants of Budgetary Influence and Involvement written by Noah P. Barsky and published by Routledge. This book was released on 2013-10-11 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on network theory from the organizational sociology literature, this book examines issues related to which organizational factors determine how employees influence the budgeting process. Data were collected from managers who participate in the budgeting process at a major apparel manufacturer. Social network analysis was employed to measure how the structure of the network of managers affects the budgeting process. The results show that budgetary influence is structurally determined and resides with managers holding central positions in the organizational network. Thus, while formal procedures determine which employees are involved in budgeting activities, only centrally positioned managers actually influence budgetary outcomes. The findings indicate that influence, not involvement, is the key to empowerment in the budgeting process. This research suggests that researchers and practitioners should be aware of an organization's social structure when examining a participative budgeting process. The difference between formal designs and actual influence is indicative of a "rhetoric-reality gap" which can impair the effectiveness of management control systems.
Download or read book Performance Management and Budgeting written by F Stevens Redburn and published by Routledge. This book was released on 2015-01-28 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a fresh look at the process by which governments hold themselves accountable to their citizens for performance. Unlike the plethora of other books in the field, it examines all aspects of the Performance Management and Budgeting issue, not only from the federal, state, and local perspectives, but also internationally in both developing and developed countries.Covering both conceptual and theoretical frameworks in performance management and budget, the book analyzes the effectiveness of different approaches. Featuring insights from a group of distinguished contributors, it ties current performance management approaches into the century-old literature on public sector reform and management, and presents arguments for and against performance management as well as recommendations on how to improve the enterprise.
Download or read book Performance Budgeting written by United States. Government Accountability Office and published by . This book was released on 2005 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: Efforts to better align and integrate budget and performance information raises many issues, including the question of budget structure--should appropriations accounts or congressional budget justifications or both be restructured to tighten the link between resources and performance? If so, how and to what extent? The administration elevated attention to this issue by including budget restructuring as part of the President's Management Agenda in 2001. To provide an overview of the various budget restructuring efforts underway in the federal government, GAO: (1) summarized steps taken by the Office of Management and Budget (OMB) and nine selected agencies to better align their budgets with performance and to better capture the cost of performance in the budget; (2) discussed the potential implications of these efforts for congressional oversight and executive branch managerial flexibility and accountability; (3) described the experiences and implementation challenges associated with these efforts; and (4) identified lessons learned that can provide insights useful in considering current and future budget restructuring efforts. Budget restructuring--changes to the congressional budget justifications and in some cases appropriations accounts to better align budget resources with programs and performance--has the potential to help reframe budget choices and is one tool among many that can advance results-oriented management. The administration has pursued budget restructuring, requiring agencies to submit a "performance budget" beginning with fiscal year 2005. Agencies took a variety of approaches, and these different approaches have different implications for agency management and congressional oversight. The budget structure reflects fundamental choices about how resource allocation choices are framed and the types of controls and incentives considered most important. As such, budget restructuring involves significant tradeoffs between the type of information provided and accountability frameworks used and has implications for the balance between managerial flexibility and congressional control. Accordingly, our work revealed differing views on the potential benefits and shortcomings of budget restructuring. OMB and agency officials credited budget restructuring with supporting more results-oriented management by increasing attention to strategic planning, performance, and results, providing more complete information on the budget resources associated with performance, and in some cases, enhancing agencies' flexibility and incentives to make tradeoffs necessary to increase efficiency and effectiveness. However, budget changes did not meet the needs of some executive branch managers and congressional appropriations subcommittees. Officials from two case study agencies said that restructuring may complicate resource management. For example, by allocating administrative expenses across programs, the restructuring has the potential to reduce their ability to shift resources among programs to address unanticipated needs. Also, congressional appropriations subcommittee staff expressed general support for budget and performance integration but objected to changes that substituted rather than supplemented information traditionally used for appropriations and oversight, such as object class and workload information. In addition, questions have been raised about the ability of agencies' performance and financial management systems to support the new budget structures. Going forward, infusing a performance perspective into budget decisions may only be achieved when the underlying information becomes more credible, accepted, and used by all major decision makers. Thus, Congress must be considered a partner. In due course, once the goals and underlying data become more compelling and used by Congress, budget restructuring may become a more compelling tool to advance budget and performance integration.
Download or read book Program Planning Budgeting and Controlling in the Department of Motor Vehicles written by and published by . This book was released on 1977 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Game of Budget Control written by Geert Hofstede and published by . This book was released on 1968 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:
