Anessi-Pessina, Eugenio and Mariafrancesca Sicilia. 2015. "Biased budgeting in the public sector: Evidence from Italian local governments." Local Government Studies 41(6):819-840.ANESSI-PESSINA, E. - SICILIA, M., 2015: Biased Budgeting in the Public Sector: Evidence from Italian Local ...
The topics in this section provide information about Budgeting for public sector organizations. These topics complement information that can be found under the main help section for Budgeting. Setting up and maintaining basic budgeting and budget control (Public sector) Working with basic budgeting and...
Oracle Hyperion Public Sector Planning and Budgeting 包括一組使用 Oracle Hyperion Financial Reporting 建立的常用報表,可幫助建立預算報表簿。完成預算程序之後,管理員可以在網際網路上發行報表簿以供大家使用,並在管理群組、預算管理部門、政府部門等之間流通報表簿。Previous...
Oracle® Hyperion Financial Reporting ユーザー・ガイド Public Sector Planning and Budgeting意思決定パッケージとFinancial Reportingの使用 Related Topics 意思決定パッケージの概要 Financial Reportingブックへの意思決定パッケージ・レポートの追加 Previous Page Page 93 of 184 Next Page...
Zero-based budgeting initially rose to prominence in the public sector in the financial crisis of the 1970s. As public pressure grew, US President Jimmy Carter promised to reform the federal budgeting system and balance the federal budget using ZBB. When he was Governor of Georgia, Carter had ...
In the public sector, the budgeting process can be even more difficult, since the objectives of the organisation are more difficult to define in a quantifiable way than the objectives of a private company. For example, a private company's objectives may ...
Changes and developments in the public sector bring about the need to review and improve the principles and procedures, objectives and targets of administration in local governments. The municipalities that spend funds through the authority they receive from citizens are now obliged to restructure their...
Originality/value - – Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research. 展开 关键词: Public budgeting Public sector ...
the metamorphoses of performance budgeting翻译为:绩效预算的变化and physical control in the public sector, of which empirical assessment becomes increasingly important. Performance budgeting is a form of budgeting that evaluates the performance of government programs in order to determine how the budget sho...
China has undertaken extensive reforms to its budgeting system over the past 10 years. These have encompassed the entire budgeting cycle: formulation, approval, implementation and audit. This chapter reviews each of these elements. China has made crucial progress in this field. The early challenge ...