The implementation of Performance Based Budgeting (PBB) in Indonesia has not been directly integrated into the planning and budgeting process. In order to obtain a more comprehensive description, study is needed regarding PBB South Korea. Korea was chosen as comparison because it high-Performance Index. aims this research are: 1) To analyze strengths weaknesses Korea; 2) Providing alternative p...

An excess delay each component of a design can tolerate under a given timing constraint, is referred to as a delay budget. Delay budgeting has been widely exploited to improve the design quality. We present an optimal integer delay budgeting algorithm. Due to numerical instability and discreteness of libraries of components during design optimization flow, integer solution for delay budgeting i...

Real options theory suggests that managerial flexibility embedded within irreversible investments can account for a significant value in project valuation. Although the argument has become the dominant focus of capital investment theory over decades, yet recent survey literature in capital budgeting indicates that corporate practitioners still do not explicitly apply real options in investment ...

iran  budgeting  structure  and concepts  have  changed  since  200 i .these changes  embrace  the  items  such  as  ,   concepts  of revenues  ,   expenses  , capital   assets   as  well   as   financial   assets   ,    which   resulted    in  more information  transparency .   as a results  the government  budget  is  drawn up  as  such  of an  economic   firm's  budget.  structural  ref...