Recent research has shown that companies face considerable difficulties in implementing a value-based management of their IT portfolios. This paper therefore presents an approach for measuring and managing the business value of IT investments. To ensure practicability, our approach is derived from a set of practice-based requirements extending previous empirical work. In our conceptual model we...

In response to declining funding support and increasing competition, medical schools have developed financial management models to assure that resource allocation supports core mission-related activities. The authors describe the development and implementation of such a model at the University of Wisconsin Medical School. The development occurred in three phases and included consensus building ...

financial management systems follow triple goals of financial stability and discipline, strategic allocation of resources and operational efficiency. these triple goals are known as triple framework. medium term expenditure framework (mtef) of government is a process taken in order to achieve the triple goals mentioned in many countries over the world during recent years. in this process, the g...

Green budgeting refers to the use of budgetary policy-making tools progress climate and environmental objectives. This includes integrating evaluating impact fiscal policies considering path towards national international commitments. is defined by four building blocks that are relevant all stages budget cycle: (1) institutional arrangements; (2) methods tools; (3) accountability transparency; ...

Financial accounting principles and cost systems, interpretation and use of accounting reports and supplemental information for engineering economic analyses, consideration of cost-volume-profit analyses, use of discounted cash flow techniques, flexible budgeting, transfer pricing, and capital budgeting. Requisites: MATH 217, 221, or 275 or concurrent registration Repeatable for Credit: No Last...

THISARTICLE WILL EXAMINE what products and services libraries offer their customers, define some of them, and show how to calculate the full cost of providing them. Program budgeting and cost-finding methodologies are outlined that will help administrators perform “strategic budgeting”-i.e., defining what services to keep, where to cut back, and what to eliminate in their own library.

This paper identifies key political and technical issues involved in the development of an appropriate resource allocation and budgetary system for the public health sector, using experience gained in the Province of Balochistan, Pakistan. The resource allocation and budgetary system is a critical, yet often neglected, component of any decentralization policy. Current systems are often based on...

This study aims to investigate and analyze the influence of motivation, consisting two dimensions, in affecting budget goal commitment through level participation budgeting as a mediator. The dimensions motivation referred are intrinsic controlled extrinsic motivation. Data were collected survey-based research by distributing questionnaires lower-level managers garment textile manufacturing sec...