Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
Implementation of the theory of constraints in the budgeting system
View through CrossRef
В статье исследованы основные принципы теории ограничений, а также рассмотрены выделяемые в ней группы ограничений. Определена полная система ограничений, которая может применяться при разработке бюджета предприятия, и на ее основании сформирован пример описания ограничений, используемых при составлении бюджетов.
Title: Implementation of the theory of constraints in the budgeting system
Description:
В статье исследованы основные принципы теории ограничений, а также рассмотрены выделяемые в ней группы ограничений.
Определена полная система ограничений, которая может применяться при разработке бюджета предприятия, и на ее основании сформирован пример описания ограничений, используемых при составлении бюджетов.
Related Results
Risk Analysis and Capital Budgeting Techniques of U.S. Multinational Enterprises
Risk Analysis and Capital Budgeting Techniques of U.S. Multinational Enterprises
The purpose of this study is to examine the capital budgeting strategies that are used by foreign subsidiaries of U.S.‐based multinational enterprises. While the results indicated ...
PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) DALAM PENGELOLAAN KEUANGAN DAERAH ACEH
PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) DALAM PENGELOLAAN KEUANGAN DAERAH ACEH
Performance-based budgeting aims to show the relationship between funding and performance to be achieved, increase efficiency and transparency in budgeting, increase ...
Beyond Budgeting and change: a case study
Beyond Budgeting and change: a case study
Purpose
– This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting...
BUDGETING IN INDUSTRIAL ENTERPRISES
BUDGETING IN INDUSTRIAL ENTERPRISES
The key to successful and cost-effective activities of enterprises is the rational organization of the planning process, which concerns financial indicators and involves writing bu...
Functioning of participatory budgets: current state, modernization trends and modeling in the context of reforming public finances
Functioning of participatory budgets: current state, modernization trends and modeling in the context of reforming public finances
Introduction. A necessary condition for the reconstruction of Ukraine from the consequences of the destruction caused by the Russian armed aggression, the COVID-19 pandemic, and th...
Private Sector Participation in Local Government Planning and Budgeting Processes: Experiences from Makete and Njombe Districts Councils
Private Sector Participation in Local Government Planning and Budgeting Processes: Experiences from Makete and Njombe Districts Councils
The private sector is a key development partner, thus, its participation in government development planning and budgeting processes is crucial. This study inve...
PENGARUH TINGKAT DESENTRALISASI DAN STRATEGI MANAJERIAL TERHADAP HUBUNGAN ANTARA PENGGUNAAN ANGGARAN DENGAN PENINGKATAN KINERJA MANAJERIAL
PENGARUH TINGKAT DESENTRALISASI DAN STRATEGI MANAJERIAL TERHADAP HUBUNGAN ANTARA PENGGUNAAN ANGGARAN DENGAN PENINGKATAN KINERJA MANAJERIAL
This study investigates the influence of managerial strategic on the relationship between budgeting design usage and managerial performance. The objectives of this study are : (1) ...
Budgeting, Psychological Contracts, and Budgetary Misreporting
Budgeting, Psychological Contracts, and Budgetary Misreporting
This study examines the effect of psychological contract breach on budgetary misreporting. Psychological contracts are mental models or schemas that govern how employees understand...