ITP and INZPLA — a new theory and a new application system for distributed cooperative budget-planning and -control

Author(s):  
Eckart Zwicker ◽  
Claus Rottenbacher
2021 ◽  
Vol 3 (11) ◽  
pp. 147-154
Author(s):  
Victoria B. Malitskaya ◽  
◽  
Irina E. Konovalenko ◽  
Artur M. Mustafin ◽  
Evgeny S. Nikiforenko ◽  
...  

During the 4th industrial revolution, the transformation of economic mechanisms, digitalization in business, the importance of ensuring the economic security of an enterprise is gaining more and more importance for economic entities. The economic security of an individual enterprise depends on internal fac-tors: the quality and efficiency of the built business processes, the efficiency and level of obsolescence of fixed assets, the qualifications of specialists and top management of the enterprise; and the external environ-ment: transparency of laws, including the taxation system, the country's attractiveness for domestic and for-eign investors, the level of corruption and education. It has been proven that the more flexible a business is, the higher its adaptability to the influence of various factors, as a result of which the higher-quality accounting and control system for ensuring the security of the enterprise. This article discusses the meaning, functions and tasks, the process of building a system of budget planning and control as an integral part of the accounting and control system for ensuring the economic security of an enterprise. This article was written with the finan-cial support of the Plekhanov Russian University of Economics


2013 ◽  
Vol 437 ◽  
pp. 977-980
Author(s):  
Yuan Huei Huang ◽  
Che Wei Chang ◽  
Pei Yu Hsieh

Production planning and control decisions are based mainly on the results of the analysis of big data as a basis for effective data analysis can provide the most appropriate decisions. This study used the decision tree analysis implants implanted. Taiwan Diagnosis Related Groups (TW-DRGS) surgery a medical professional impact on revenue. In Taiwan, over the past 10 years, the National Health Insurance database to a Microsoft Structured Query Language (SQL) database analysis software for analysis and simulation. Used the gray theory to simulation analysis and forecasting, TW-DRG surgery medical costs for future changes. The results show that in the past few years, production growth trends, studies may provide in the future will produce what kind of cost impact results: 1. The hospital's operating costs and budget planning of Reference 2. Patients in the health insurance budget planning. 3. DRG policy revision surgery hospital costs.


2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Raquel Amelia Saipi ◽  
Jantje J. Tinangon ◽  
I Gede Suwetja

PT Pelabuhan Indonesia IV Branch Bitung uses the cash budget as their management tool, for the planning and control of the company's cash in achieving the success of the objectives to be achieved by the company. The purpose of this research is to know how cash budget as a planning and control tools cash in PT Pelabuhan Indonesia IV Branch Bitung with observation period of cash budget in 2015, 2016, and 2017. In this research, using descriptive method by collecting information from research result then analyze and draw conclusion from research, method of collecting information in this research by direct interview with finance section about process of preparing cash budget. The results show that the cash budgeting process in PT Pelabuhan Indonesia IV Branch Bitung uses a buttom up budgeting approach where the budget is prepared and prepared by the parties who will implement the budget. The causes of the difference (variance) between the budget and the realization of the cash budget are internal and external factors of the firm. Planning the cash budget by estimating the cost and analysis of the company's activities and for controlling its cash budget in the form of control over good deviations is favorable or unfavorable as well as revisions to deviations that occur.Keywords: Cash Budget, Planning, Controlling


Author(s):  
D.L. Roke

The growth in horticultural and some industrial development in selected areas of Northland has led to a need for more specific and careful planning and control of limited resources in a number of major catchments. The potential irrigation demands for horhculture comprise over 60% of Northland's potential water requirements. By contrast, farm water supply needs are only 11% of these needs. Because of their importance to the Northland economy, and in the legislation these needs are given a high priority in water resource management planning. Land uses, including pastoral farming, require careful operation to reduce diffuse sources of pollution.


Soviet Review ◽  
1973 ◽  
Vol 14 (2) ◽  
pp. 24-38 ◽  
Author(s):  
N. Fedorenko ◽  
K. Gofman

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