This paper addresses integrated scheduling, planning and budgeting with financial risk management in the batch chemical process industries. A cash flow and budgeting model is coupled with an advanced planning and scheduling procedure using a two-stage stochastic formulation. The results of the integrated model are compared with the results of the sequential use of scheduling followed by budgeti...

A review of reforms in the financing of hospital services in eight European countries and Australia reveals a commitment to a common objective of relating resource use to hospital workload by means of a standardized case-mix framework in the pursuit of greater efficiency. While this objective is also shared with the U.S. prospective payment system (PPS), it is noteworthy that the majority of co...

Design hierarchy plays an important role in timing-driven placement for large circuits. In this paper, we present a new methodology for delay budgeting based timing-driven placement. A novel slack assignment approach is described as well as its application on delay budgeting with design hierarchy information. The proposed timing-driven placement flow is evaluated using an industrial place and r...

Repeatable and accurate assembly of thin, foil optics is crucial to meeting performance goals in optical systems such as grazing-incidence X-ray telescopes and diffractive lithography tools. Our previous work in proving key technologies for assembly has been motivated by the need to meet spectral resolution goals for the NASA Constellation-X mission. We report a new generation of technology tha...

In working toward a budgeting framework that responds to the often harmful impacts of neoliberal accounting practices on people and places, this research has been guided by deep-rooted principles were gifted University Saskatchewan, through rigorous Indigenous-led community consultation process which interpreted institutional strategic principles, using Cree Michif terms: nākatēyihtamowin | nak...

This study aims to determine the effect of planning, budgeting and participation on performance regional work units in Pidie Jaya Regency. uses a quantitative approach, method used is survey method. Data collection this systematic standard procedure obtain data needed obtained by distributing questionnaires 104 selected respondents. The results showed that planning had positive insignificant ap...

The administration of regional government is part the NKRI which mutually forms authority and financial relations between them. enactment Law Number 1 2022 perfects pattern central increases control from over implementation APBD through reward punishment. problem how policy awarding punishment based on efforts to improve it. Through normative juridical research methods by making comparisons wit...

Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multiactivity firm in which the cost system allocates plant and equ...