scholarly journals Designing zero-based budgeting for public organizations

2019 ◽  
Vol 17 (2) ◽  
pp. 323-333
Author(s):  
Mukdad Ibrahim
Keyword(s):  
Performance Evaluation ◽  
Public Sector ◽  
Case Studies ◽  
Critical Review ◽  
Public Organizations ◽  
Non Profit ◽  
Actual Experience ◽  
Non Profit Organizations ◽  
And Performance

Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by describing the foundations of zero-based budgeting, as well as providing a brief comparative exploration of ZBB alongside other contemporary budgeting systems. To gain a deeper understanding of zero-base budgeting and the potential, as well as the drawbacks that this type of budgeting system holds, this paper examines the actual experience of several organizations that have implemented the zero-based budgeting method. This is accomplished by conducting a critical review of all the research and case studies that have been conducted on this topic. It is the hope of the author that both public sector and non-profit organizations will benefit from the findings of this paper when considering the implementation of their own zero-based budgeting, resulting in better planning and performance evaluation.

Crisis as change strategy in public organizations

2008 ◽  
Vol 74 (1) ◽  
pp. 65-77 ◽  
Author(s):  
Claude Rochet ◽  
Olivier Keramidas ◽  
Lugdivine Bout
Keyword(s):  
Organizational Change ◽  
Performance Evaluation ◽  
Public Sector ◽  
Case Studies ◽  
Public Organizations ◽  
Change Strategies ◽  
Change Strategy ◽  
The Public ◽  
The Common ◽  
Common Vision

According to the common vision, the public sector is strongly change-resistant. Is this justified? In this research, we adopt the Northian distinction between institutions and organizations by focusing on the latter and their capability for change. We try to identify the strategically most effective lever to operate an organizational change in the public sector. We first review the literature on change strategies and their setting in the context of public organizations. Then, we synthesize the conclusions of four case studies around a question: `Is building public organizations capable of co-evolution with their environment feasible?' We will present some strategies of evolution for public organizations, in response to a state of crisis, constituting a vector of organizational change. We conclude on the interest of considering crisis as a vector of organizational change in public organizations. Points for practitioners The public sector is commonly said to be change-resistant. Through case studies we prove this opinion to be false and that change aptitudes are identical to other organizations. We emphasize crises that provide particular opportunities that allow us to offset the absence of performance evaluation and the lack of feedback from the market, and we underline possible change strategies.

scholarly journals ANALYSIS OF ACTIVITIES OF NON-PROFIT ORGANIZATIONS: METHODOLOGICAL ASPECT

2018 ◽  
pp. 50-58
Author(s):  
Alona Khmelyuk ◽  
Olena Lomonos ◽  
Tetiana Fabrychenko
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Complex Analysis ◽  
System Analysis ◽  
Information Support ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Analysis Of Dynamics ◽  
The Impact

Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure; analysis of the actual expenditures of the organization; assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow; actual expenses of the organization; assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.

scholarly journals New strategies for planning and performance evaluation of wireless networks: case studies based on the cross-layer approach

2013 ◽  
Vol 12 (1) ◽  
pp. 84-101 ◽  
Author(s):  
Jasmine Araújo ◽  
Josiane Rodrigues ◽  
Simone Fraiha ◽  
Hermínio Gomes ◽  
João C W A Costa ◽  
...  
Keyword(s):  
Wireless Networks ◽  
Performance Evaluation ◽  
Case Studies ◽  
Cross Layer ◽  
The Cross ◽  
And Performance ◽  
New Strategies

scholarly journals Comparative analysis of company performance result financial statements

2014 ◽  
pp. 30-42
Author(s):  
Neringa Stončiuvienė ◽  
Danutė Zinkevičienė
Keyword(s):  
Public Sector ◽  
Information Needs ◽  
Financial Statements ◽  
Company Performance ◽  
Non Profit ◽  
Cross Cultural Differences ◽  
Need To Evaluate ◽  
Performance Reports ◽  
Non Profit Organizations ◽  
Performance Results

In the scientific literature there are researches presenting the comparison of the form of financial statements of business and public sector and non-profit organizations, however in Lithuania these issues have not been performed. Cross-cultural differences in national accounting and reporting create preconditions for a more detailed research in Lithuania. All this presupposes the need to evaluate pros and cons of different organizations, provides to look for commonalities between different sectorial reports. Proposals for presentation alignment of results of corporate and public sector and non-profit organizations are encountered in the literature, as well as proposals for application of different reporting formats. Detailed analysis of accounting and presentation of performance results in financial statements of business and public sector and non-profit organizations was carried out in this research. At first, it showed that all organizations prepare their performance reports on an accrual basis. The reports contain information both on results of organization's operating activity, and on financial and investment activities. Only the business organizations present information about special items. However, specifics of activities and aim to meet the different information needs of users determine that it is not appropriate to align the organization's performance reports.

Financial accounting reforms in the Australian public sector

2002 ◽  
Vol 15 (1) ◽  
pp. 69-93 ◽  
Author(s):  
Brad Potter
Keyword(s):  
Public Sector ◽  
Cultural Heritage ◽  
Financial Accounting ◽  
Non Profit ◽  
Reporting Practices ◽  
Accounting Practice ◽  
And Performance ◽  
Commercial Accounting ◽  
Scientific Collections

In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986) How Institutions Think. The study provides evidence to demonstrate that the development; promotion, and defense of the detailed accounting regulations were each constrained by institutional thinking and, as a result, only certain questions were asked and many problems and issues associated with the regulations were not addressed. Thus, it seeks to further our understanding of the nature and limits of change in accounting and the role of institutions in promoting and defending changes to accounting practice.

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