The use of a single budget or separate budgets for planning and performance evaluation

Arnold, Markus C.; Artz, Martin

doi:10.1016/j.aos.2018.06.001

Cited by 49 publications

(46 citation statements)

References 73 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…One of the management accounting tools is budgeting. The system of budgeting, using the possibilities of modern information technologies, provides an opportunity for internal economic control and multivariate analysis of financial results from the implementation of adopted budgets, forms conditions for the analysis of various scenarios of transformation of financial condition, assessment of financial stability in permanently changing conditions of external economic environment [24,25]. In budgeting, budgets for the forthcoming period are prepared, reports on their execution for the past time are prepared, and planned and actual indicators are compared.…”

Section: Discussionmentioning

confidence: 99%

Organizational and methodological approach to managing financial flows of agricultural enterprises

et al. 2020

View full text Add to dashboard Cite

Management accounting and management of an agricultural enterprise includes strategic planning and regulation of financial flows. Therefore, at the present stage, the development of measures to develop management accounting and improve the management of financial flows of agricultural enterprises is a significant problem. Management accounting and management of financial flows is the management of cash (financial) flows arising in the process of promotion of tangible and intangible assets. Besides, in the process of management accounting there is a purposeful distribution of financial resources in the logistic financial system of an agricultural enterprise. Management of financial flows is carried out both for the internal environment of the agricultural enterprise and for the external environment. The aim of the article is the justification of theoretical provisions and development of organizational and methodical approach to management of financial flows of agricultural enterprises in the system of management accounting. Objectives of the research: to determine the main components, directions and mechanism of development in the management accounting of financial strategy; to develop a method of management accounting for management of financial flows of developing enterprises, planning to expand their activities in the long term.

show abstract

Section: Discussionmentioning

confidence: 99%

Organizational and methodological approach to managing financial flows of agricultural enterprises

et al. 2020

View full text Add to dashboard Cite

show abstract

“…In the economic literature there are two main methods of controlling costs and revenues of an organization: a comparison of indicators and budgeting [24]. The basis of the first method is a generalization of deviations from certain norms at cost points.…”

Section: Discussionmentioning

confidence: 99%

Analytical support of management accounting in managing sustainable development of agricultural organizations

et al. 2020

View full text Add to dashboard Cite

Management accounting of an economic entity in the agricultural sector is a complex multidimensional system. Sustainable development of the subject of business in the agro-industrial complex depends on many heterogeneous factors and conditions, which are understood as the reasons (driving forces) of any process determining its character or its separate features. The order of making decisions depends on the functioning of management accounting. In the context of diversity and heterogeneity of factors, a high degree of their uncertainty, complexity of interactions, study of these factors is a serious problem. Therefore, management personnel should carry out a constant analysis of all factors affecting the enterprise and assess their interaction, which reflects the cause-and-effect relations that characterize the sustainable development of the agro-industrial complex. The aim of the article is the justification of theoretical provisions and the development of practical recommendations for the development of analytical support of management accounting in the management of sustainable development of agricultural organizations. Objectives of the research: to study theoretical aspects and methodological tools, to determine the set of factors of sustainable development of a business entity, to develop absolute and relative indicators, which should be applied in management accounting for assessment and analysis of economic, social and environmental sustainability.

show abstract

“…Dolayısıyla tüm bu faaliyetler bir strateji ile yürütülmelidir. Çünkü bütçe uygulama sisteminde, işletmelerin birbiriyle uyumlu olmayan ancak çatışan farklı işlevlere sahip olması bu görevler arasında öncelik sıralaması yapmayı gerektirecektir (Arnold & Artz, 2019).…”

Section: Kavramsal çErçeve Ve Hipotezlerunclassified

“…Bütçeler genel olarak yıllık yapılmakta ve kullanılmaktadır. Literatürde bütçe ve uygulamaları ile ilgili yapılan çalışmalarda öne çıkan ortak sonuç bütçelerin organizasyonel yönetim aracı olarak kullanıldıklarıdır (Neely vd., 2001;Joshi vd., 2003;Ahmad vd., 2003;Covaleski vd., 2003;Hansen vd., 2003;Merchant & Van der Stede, 2007;Cruz, 2007;Oak & Schmidgall, 2009;Oak vd., 2009;Libbya vd., 2010;Arnold & Artz, 2019).…”

Section: Introductionunclassified

Bütçesel Kontrol Ve Organi̇zasyonel Performans İli̇şki̇si̇nde Bütçe Uygulama Strateji̇si̇, Bütçe Planlanmasi Ve Bütçeni̇n Algilanan Önemi̇ni̇n Etki̇si̇

Bozkurt¹,

Yücel²,

Şentürk³

2021

International Journal of Management Economics and Business

View full text Add to dashboard Cite

Yönetim muhasebesinde işletme kaynaklarının verimli kullanımı ve faaliyet etkinliği için yaygın bir şekilde kullanılmaktadır. Bütçelerin işletme performansına arzu edilen katkıyı sağlayabilmesi için bütçeleme süreçleri ve uygulama aşamalarındaki katılımcı davranışlarının iyi anlaşılması gerekmektedir. Bu çerçevede tasarlanan çalışmada, organizasyonel performansın belirleyicisi olarak bütçesel kontrol sistemi, bütçenin algılanan önemi, bütçesel planlama ve bütçe uygulama stratejisi arasındaki ilişkilerin incelenmesi amaçlanmıştır. Bu kapsamda çalışmada, Bursa ilinde bütçeleme süreçlerinde görev alan 175 katılımcıdan anket yoluyla elde edilen verilerin, kısmi en küçük kareli yapısal eşitlik analiziyle elde edilen sonuçlarına yer verilmiştir. Çalışmada elde edilen bulgulara göre bütçe uygulamalarının yer aldığı bütçesel kontrol ortamlarının organizasyonel performansı artıran bir etkiye sahip olduğu, bütçenin algılanan önemi ve bütçesel planlamanın ise bütçesel kontrolü artırdığı ve bu nedenle organizasyonel performans üzerinde bütçesel kontrol üzerinden dolaylı olumlu etkiye sahip etkili unsurları oluşturdukları gözlenmiştir. Çalışmada ayrıca bütçe uygulama stratejisinin bütçesel planmala ve bütçenin algılanan önemi üzerinden anlamlı bir artışa neden olan önemli bir öncül olduğu tespit edilmiştir. Bu açıdan bütçe uygulama stratejisinin bütçeye atfedilen önemin artmasını ve bütçe planlamasına zemin hazırlayarak planlama etkinliğini artırarak bütçe kontrol sistemi ve organizasyonel performansı dolaylı olarak pozitif şekilde etkilediği belirlenmiştir.

show abstract

The use of a single budget or separate budgets for planning and performance evaluation

Cited by 49 publications

References 73 publications

Organizational and methodological approach to managing financial flows of agricultural enterprises

Organizational and methodological approach to managing financial flows of agricultural enterprises

Analytical support of management accounting in managing sustainable development of agricultural organizations

Bütçesel Kontrol Ve Organi̇zasyonel Performans İli̇şki̇si̇nde Bütçe Uygulama Strateji̇si̇, Bütçe Planlanmasi Ve Bütçeni̇n Algilanan Önemi̇ni̇n Etki̇si̇

Contact Info

Product

Resources

About