Temat: budgeting - Prolib Integro

Skocz do pozycji: 1.

Tytuł:: Dilemmas of the budgeting process
Autorzy:: Marecki, Krzysztof
Wieloch, Maciej
Tematy:: budgeting
financial planning
budgeting process management
budgeting problems
beyond budgeting; Pokaż więcej
Wydawca:: Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
Powiązania:: https://bibliotekanauki.pl/articles/18104635.pdf Link otwiera się w nowym oknie
Opis:: There is a common belief that planning is a key element of effective and efficient management of an enterprise. The budgeting process is a complex task, requiring making many decisions in various areas and taking into account variables dependent also on the specificity of the enterprise. Presenting both the expected benefits and the disadvantages and costs of a traditional budgeting process provides the basis for further considerations aimed at finding solutions that bring the expected benefits, while minimizing the disadvantages of the solution and adapting them to current expectations. There are voices that the traditional budgeting process should be completely abandoned. A postulate appears that budgeting in the form it is currently in use should be abolished. This may sound like a radical proposal, but it would only be the culmination of long-term efforts to transform organizations from centralized hierarchies into decentralized networks that allow for flexible adaptation to market conditions.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 2.

Tytuł:: The budgeting processes of Czech companies: the role of the ownership structure and foreign capital
Autorzy:: Dokulil, Jiří
Popesko, Boris
Dvorský, Ján
Tematy:: budgeting
planning
budgeting process
impact of foreign capital; Pokaż więcej
Wydawca:: Instytut Badań Gospodarczych
Powiązania:: https://bibliotekanauki.pl/articles/19233605.pdf Link otwiera się w nowym oknie
Opis:: Research background: The study investigates the initial phase of budgeting process conducted in corporations. The basic concept correlates with findings in scientific literature that describe budgeting as an inefficient tool, burdened by considerable regulation in the preparation and compilation stages. As a consequence, the majority of academics and practitioners have concluded that producing a budget is merely a formality that minimizes wrinkles on the faces of their initiators, while reaping debatable benefits for managerial control. Purpose of the article: This paper compares data from the literature with the actual budgetary practices of companies operating in the Czech Republic. The attention was paid to the detailed aspects of the budgeting process, factors affecting the time it takes to prepare a budget, and the impact of ownership structure, especially the role of foreign ownership and foreign capital, on the level of decentralization in the budgeting process. Methods: The authors examined these topics through a questionnaire completed by 136 respondents, primarily industrial companies based in the country. The subsequent hypotheses were assessed via application of the Z-test. Findings & Value added: The results presented show that the budgeting practices of the Czech firms are not only influenced by traditional factors (e.g. the size of the company and its given economic sector), but also certain other aspects. Essential facets comprise the ownership structure and the share of foreign capital involved, the latter affecting the extent of autonomy of the business as to the budgetary process. This submitted paper can extend the current theory with new findings on the specific nature of budgeting in post-socialist countries with an open economy and the significant influx of foreign capital.
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Aksjologiczno-prawna analiza plebiscytowego modelu budżetu partycypacyjnego (obywatelskiego) na przykładzie wybranych polskich miast
An axiological and legal analysis of the plebiscite model of participatory (civic) budgeting based on the example of selected Polish cities
Autorzy:: Zawadzka-Pąk, Urszula Kinga
Tematy:: public values; legal norms; axiology; participatory budgeting; civic budgeting; Pokaż więcej
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Powiązania:: https://bibliotekanauki.pl/articles/962734.pdf Link otwiera się w nowym oknie
Opis:: The purpose of this article is to conduct an axiological and legal analysis of the most popular model of participatory (civic) budgeting in Poland (the plebiscite model). According to the adopted hypothesis, some legal and practical solutions concerning the plebiscite model strengthen public values, while others weaken them. In the research, the combination of three coherent methods was used: (i) a literature analysis, (ii) the dogmatic and legal method, and (iii) interviews conducted with municipal officials responsible for the organization of participatory budgeting (PB), municipal councillors and residents (BP participants). The research covers six Polish cities: Sopot, Gdańsk, Białystok, Kraków, Opole and Warsaw. The axiological and legal analysis of the principles and mode of BP was made using a catalogue of nodal public values, namely values with a significant number of related values (including: human dignity, sustainability, citizen involvement, openness, secrecy, compromise, integrity, and robustness). The research leads to the conclusion that the plebiscite BP in Poland is not axiologically neutral, its principles and mode have both a positive and negative impact on particular nodal public values. The scale of negative impact is definitely greater than the scale of the positive one, although, obviously, the assessment in this respect, even if supported by arguments and scientific analysis, will always remain at least partly subjective.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 4.

Tytuł:: Nowe podejście do planowania operacyjnego. Charakterystyka koncepcji beyond budgeting i SOFP
The new approach to operational planning. The lowdown on beyond budgeting concept and sales, operational and financial planning (SOFP)
Autorzy:: Kowalewski, Marcin
Tematy:: operational planning
budgeting
beyond budgeting
Sales
Operational and Financial Planning (SOFP)
lean management; Pokaż więcej
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Powiązania:: https://bibliotekanauki.pl/articles/419927.pdf Link otwiera się w nowym oknie
Opis:: For many years organizations have been using traditional budgeting for operational planning. Since the 1990s researchers and managers have been announcing their dissatisfaction with budgeting because the traditional approach to budgeting is in opinion of critics too expensive, not aligned with the strategy, inflexible, cumbersome and out of kilter with new management systems. There is a new approach to operational planning that emphasizes the role of adaptation, flexibility, fast respond to market signals and continous help with transformation. There is an analysis of two breakthrough concepts of operational planning: Sales, Operational and Financial Planning (SOFP) and Beyond Budgeting.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 5.

Tytuł:: Target costing in the procedures for creating a participatory budget in local government units (LGUS)
Autorzy:: Kożuch, Artur Jacek
Sasak, Janusz
Noworól, Kamilla
Opis:: The article presents the process of target costing as a tool for creating a participatory budget in local government units. As part of the project “Commune Office - efficient and friendly” the level of importance of the following qualities referring to public services was examined: legality, efficiency, accessibility, effectiveness, the pace of realization, suitability of the way of dealing with a customer, individualized attitude, equality in treating citizens' opinions. Moreover, the relationships between the qualities of services and costs according to the type have been established by the treasurers of the communes participating in the project. Based on the findings, the authors have proposed an algorithm which will allow spending public funds according to the needs of local communities. The algorithm is treated as a model which can be used for different services offered within participatory budgets, irrespective of their range, value and tasks.
Dostawca treści:: Repozytorium Uniwersytetu Jagiellońskiego

Inne

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Skocz do pozycji: 6.

Tytuł:: The impact of changes in methodology of participatory budgeting of Dąbrowa Górnicza on the quality of selected projects
Autorzy:: Majorek, Agnieszka
Tematy:: evaluation
participatory budgeting
participation; Pokaż więcej
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Powiązania:: https://bibliotekanauki.pl/articles/583919.pdf Link otwiera się w nowym oknie
Opis:: In recent years there has been a growing interest in tools that enable a dialogue between local authorities and members of local community, hence participatory budgeting has been gaining in popularity. The aim of the article is to examine conceptual and methodological changes in participatory budgeting in Dąbrowa Górnicza and the methods of completion of particular stages of the process. The article focuses on the diversity of methodologies of selecting projects and the process of projecting tasks. It contains an analysis of the transformation of participatory budgeting of Dąbrowa Górnicza and its impact on the quality of eventually selected projects, and the local development of specific districts. The introduction of new mechanisms in participatory budgeting is crucial to ensure that a participatory budget reflects real urban co-governance.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 7.

Tytuł:: Participatory Budgeting in the Czech Republic between 2014 and 2018
Autorzy:: Brabec, Dušan
Tematy:: participatory budgeting, the Czech Republic; Pokaż więcej
Wydawca:: Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Powiązania:: https://bibliotekanauki.pl/articles/647587.pdf Link otwiera się w nowym oknie
Opis:: The first real participatory budget was implemented in the Czech Republic in 2014. Since that time, the number of participatory budgets implemented by Czech municipalities increased significantly. With the rising popularity of this mechanism, I have conducted a simple quantitative analysis of possibly all the cases of the participatory budgets that were implemented in the Czech Republic between 2014 and 2018. This analysis aimed to identify the main characteristics and features as well as general trends of participatory budgeting in the Czech environment. Most attention was focused on the indicators of attractiveness and effectiveness of participatory budgets in the Czech Republic such as the ratio of the funds allocated for participatory budgeting compared to municipalities’ annual budgets or the connection between participatory budgets and voter turnout compared to other kinds of elections in the Czech Republic. This paper’s main asset is that it identifies and summarises all the cases and the main characteristics of participatory budgeting that were held in the analysed time period in the Czech Republic.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 8.

Tytuł:: Wykorzstanie controllingu do oceny przyszłych zagrożeń gospodarczych
The Implementation of Controlling to Assessing Prospective Economic Threats
Autorzy:: Antczak, Joanna
Tematy:: controlling
budżetowanie
analiza
budgeting
analysis; Pokaż więcej
Wydawca:: Polska Akademia Nauk. Komitet Prognoz Polska 2000 Plus PAN
Powiązania:: https://bibliotekanauki.pl/articles/465282.pdf Link otwiera się w nowym oknie
Opis:: Duża dynamika otoczenia przedsiębiorstw oraz wzrost konkurencyjności na rynku zmuszają kierownictwo do stosowania takich instrumentów zarządzania, które wspomagają sprawny przebieg procesów gospodarczych i przyczyniają się do skutecznego osiągania założonych celów. Odpowiedzią na takie zapotrzebowanie stał się controlling, który spełnia postulaty ukierunkowania systemu zarządzania na szybkie reagowania na zmiany zachodzące w otoczeniu przedsiębiorstwa (Nowak 2011, s. 11). Zarządzanie jednostką gospodarczą jest procesem złożonym składającym się ze wszystkich aspektów jej działalności, a także ściśle uzależnionym od jej specyfiki. Controlling, który jako instrument zarządzania ukierunkowany jest na kierowanie podmiotem gospodarczym, z punktu widzenia jego określonych celów zarówno operacyjnych jak i strategicznych, może być metodą na zapewnienie przedsiębiorstwu właściwego funkcjonowania zarówno w każdych warunkach. Controlling ukierunkowany jest na sterowanie działaniami w przyszłości, które powinny zapewnić długotrwałą egzystencję firmie i zachowanie miejsc pracy (Siekierski 2010 s. 10). Controlling można określić jako swojego rodzaju drogowskaz dla kierownictwa w zarządzaniu podmiotem gospodarczym, wskazujący kierunek działania. Celem artykułu jest przedstawienie controllingu, jego wybranych narzędzi jako metodę oceniającą przyszłe zagrożenia gospodarcze. Rozwiązania zostały opracowane na podstawie literatury przedmiotu. Artykuł stanowi podstawę do przeprowadzenia dalszych badań w zakresie szeroko rozumianego controllingu, w szczególności określenia wpływu wyboru odpowiednich narzędzi do oceny przyszłych zagrożeń gospodarczych. Zastosowaną metodologię badawczą można ogólnie ująć jako studium literatury, mające na celu ustalenie stanu wiedzy a zarazem niewiedzy określonej dziedziny naukowej, stanowiąc podstawę do dalszych badań.
It is a fast changing environment in which firms are operating as well as the increase in competitiveness on the market that are forcing the management to utilize instruments enhancing efficient economic processes and are successfully contributing to achieving the expected goals. Controlling appears to become one of such instruments, fulfilling all the requirements aimed at quickly reacting to the changes that occur in company’s environment (Nowak 2011, s. 11). Managing the economic entity constitutes a comprehensive process embracing all the aspects of its operations and closely connected to its specific functions. Controlling seen as the management instrument, directed to run the economic entity both from its strategic and operational perspective, may be used as a useful method guarantying the appropriate functioning of the company in any circumstances. Controlling is aimed at steering of future actions which should ensure a long term existence of the firm as well as maintaining job positions (Siekierski 2010 s.10). Controlling may be thus treated as a kind of a direction indicator for the management marking the path to follow in running the given economic entity. The article aims at presenting controlling and its selected tools as a method of assessing the prospective economic threats. The solutions have been proposed on the basis of the subject literature. The article constitutes a basis for further studies of controlling in its broad sense, and especially for assessing the selection of appropriate instruments enabling the evaluation of the future economic threats. The methodology applied here may be described as a review of the literature aiming at determining the level of our perception or ignorance in a given scientific area thus constituting the basis for further research.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 9.

Tytuł:: Rola przedsięwzięć w wieloletnich prognozach finansowych samorządów wojewódzkich
The Role of Projects in Long-Term Financial Forecasts of Voivodship Local Goverments in Poland
Autorzy:: Podpora, Iwona
Tematy:: wieloletnie planowanie budżetowe
finanse samorządowe
budżetowanie publiczne
multi-year budgeting
local government finance
public budgeting; Pokaż więcej
Wydawca:: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Powiązania:: https://bibliotekanauki.pl/articles/1810924.pdf Link otwiera się w nowym oknie
Opis:: Celem autorki jest ocena roli przedsięwzięć w wieloletnich prognozach finansowych dla samorządów wojewódzkich. Szczególną uwagę zwrócono na zróżnicowanie struktury przedsięwzięć w poszczególnych województwach, z uwzględnieniem przedsięwzięć majątkowych oraz finansowanych ze środków pochodzących ze środków UE. W artykule podkreślono, że zakres przedsięwzięć determinuje wieloletni horyzont planowania budżetowego w JST. Okres badawczy obejmuje lata 2014–2017.
The purpose of the paper is to evaluate the role of projects in long-term financial forecasts for voivodship self-governments (regions) in Poland. Particular attention has been paid to the diversification of the structures of long-term projects in particular voivodships, including property projects and projects financed by EU funds. The paper emphasizes that the multiyear budget planning horizon in local government units is determined by the scope of projects. The research period covers the years 2014–2017.
Dostawca treści:: Biblioteka Nauki

Artykuł

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Skocz do pozycji: 10.

Tytuł:: THE PERCEPTION OF BUDGETING IN CZECH FIRMS — RESULTS OF A SURVEY
Autorzy:: Popesko, Boris
Zlamalova, Jana
Dokulil, Jiri
Tematy:: budgeting
planning
business environment
Czech firms; Pokaż więcej
Wydawca:: Instytut Badań Gospodarczych
Powiązania:: https://bibliotekanauki.pl/articles/489049.pdf Link otwiera się w nowym oknie
Opis:: Research background: Budgeting was developed during the Great Depression as a managerial tool to help enterprises survive a critical period characterized by fluctuations in macroeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment. Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the progression of the business environment. Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic. Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.
Dostawca treści:: Biblioteka Nauki

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