In this paper we propose an ontology-based dynamic enterprise model to facilitate managerial control. Management control systems serve to implement enterprise strategies, and formal management control systems typically include strategic planning, budgeting, performance measurement, and performance evaluation processes (Anthony and Govindarajan 2004). We focus on the portion of the process where...

Background In 2010, the Ghana Health Service launched a program of cooperation with the Tanzania Ministry of Health and Social Welfare that was designed to adapt Tanzania's PLANREP budgeting and reporting tool to Ghana's primary health care program. The product of this collaboration is a system of budgeting, data visualization, and reporting that is known as the District Health Planning and Rep...

We apply the viable system model (VSM) in the management control system (MCS) area in order to address the multifarious relationships between enterprise resource planning (ERP) systems and budgeting through the introduction of five research criteria: ERP system, budgeting, informal control, organizational hierarchy and the relationships among them. The research question discussed is: How can we...

This paper investigates the enterprise resource planning (ERP) system use in budgeting in order to explain how and why ERP system are used or not used in budgeting practices. Budgeting is considered as a social phenomenon which requires flexibility for decision-making and integration for management controls. The analysis at the activity levels, guided by the concept of ‘conflict’ in structurati...

Power has become the primary constraint in high performance computing. Traditionally, parallel job scheduling policies have been designed to improve certain job performance metrics when scheduling parallel workloads on a system with a given number of processors. The available number of processors is not anymore the only limitation in parallel job scheduling. The recent increase in processor pow...

This paper deals with the CAPM-derived capital budgeting criterion, and in particular with Rubinstein’s (1973) criterion, according to which a project is profitable if the project rate of return is greater than the risk-adjusted cost of capital, where the latter depends on the project’s disequilibrium systematic risk. It is shown that the disequilibrium net present value implied by this criteri...

The significance of SMEs in economic development cannot be overlooked. Hence, the study examined effect cash management practices on financial performance Nairobi. focused 19,672 CBD. sample size was 392.The pilot conducted from Westlands and Langata sub-Counties. results established that budgeting, control forecasting are positively related to performance. should consider promoting budgeting t...

Budgeting and budgetary control entail the establishment of goals by management an organization designing a process that serves as framework within which effectively articulates overall planned activities. The quantification these activities in financial terms is known budgeting, while effective mechanism to guarantee desired results control. This study, therefore, sought undertake systematic r...

The objectives of this study were to: 1) examine the impact organizational climate on employee performance at IAIN Kendari; 2) analyse influence budgetary participation performance; 3) evaluate and in budget preparation 4) assess role Islamic economics climate, budgeting participation, performance. Data collected using a survey, applying quantitative approach. research sample consisted 55 emplo...