By the end of the 1980s a number of large, research intensive universities in North America had begun experimenting with an organizational and budgetary concept that later became known as Responsibility Center Budgeting or Responsibility Center Management. The principal objectives of RCB/RCM were to relocate and enhance responsibility for planning and budgeting, usually by decentralization, and...

This study aims to examine the effect of Participation in Budgeting on Managerial Performance and through Organizational Commitment as a moderating variable. uses Moderated Regression Analysis (MRA) method. research was conducted structural officials at Malang City Government Service. The sample this amounted 184 respondents using proportional random sampling technique. Based test results, it c...

universities of medical science and health services (umshss) are among the main organizations in iran's health-care section. improving their efficiency in financial resource management through creating an appropri-ate coordination between consumption and resources is strategically vital. investigating the financial performance as well as ranking the iranian umshss is the research objective.the ...

Budgeting of resources is an often used solution for guaranteeing performance of lower priority tasks. In this paper, we take a formal approach to the modeling of a deferrable server budgeting strategy, using real-time calculus. We prove a scheduling theorem for deferrable servers, and as a corollary show that an earlier claim of Davis and Burns, that periodic servers dominate deferrable server...

in this paper, the researchers have proposed a multi-dimensional knapsack model for project capital budgeting problem in uncertain situation which has been modeled through fuzzy sets. the optimistic and pessimistic situations were considered and associated deterministic models were yielded. numerical example has been supplied toillustrate the performance of proposed model. the results were prom...