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.

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 ...

Overcoming gender inequalities offers significant benefits for society and the economy. Closing employment gaps can strengthen economic growth recovery. Effective implementation of budgeting ensure budget policy advances equality objectives, such as increased workforce participation, GDP gains improvements to fiscal sustainability (Nicol, 2022). Results from 2022 OECD Survey on Gender Budgeting...

In December 2007 and December 2009, Austria’s Federal Parliament decided on a far-reaching, comprehensive budget reform package. The introduction of a mediumterm expenditure framework with legally binding expenditure ceilings, of accrual budgeting and accounting and of performance budgeting marks a decisive change, not only in steering the budget, but even more so in the Austrian administrative...