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Zero Base Budgeting Using the Balanced Scorecard

Seminar paper from the year 2005 in the subject Business economics - Controlling, grade: 2,3, European University Viadrina Frankfurt (Oder), 26 entries in the bibliography, language: English, abstract: The Planning Process itself is often defined differently across companies. One company might think of it as encompassing everything from strategy development to operational planning and quarterly forecasting, to management reporting and performance scorecards. For another company, it might be nothing more than developing departmental budgets once a year. The real purpose of planning (which companies can easily lose sight of) is to improve decision making. But not only decision making is of interest, there are other questions that need to be answered, for example how to handle overhead costs, create more efficiency and effectiveness in the company, through an optimized communication process. In this term paper, two completely different procedures, namely Zero base budgeting and the Balanced Scorecard are analyzed. The first two chapters deal with the attributes of BSC and ZBB. A typical course of actions for both procedures is illustrated and analyzed. Subsequently advantages and disadvantages of both operations are elaborated and a conclusion is drawn. Zero base budgeting is a bottom-up process, which means it starts at bottom and ends at the top(-management). The Balance Scorecard is top-down procedure, which is exact the opposite. At first view, therefore a combination of BSC and ZBB appears to be logical and perfect matching. The schedule of this construct, where ZBB is combined with the BSC, is performed in chapter four. Both ZBB and BSC feature lacks, because every single procedure of the two focuses on a specific assignment and neglects other important aspects. The question is, can the lacks of ZBB and BSC compensate each other, so that finally a procedure is generated, which unites the positive attributes of both processes. In order to analyze and judge the construct of “ZBB using the BSC”, different criteria are defined in chapter five, and the construct is being judge by these criteria, which represent attributes, a successful strategic, tactical and operational planning system should fulfil. In the end, a final conclusion is drawn, if it is possible to unite ZBB and BSC and to generate a procedure, whose benefits generally considered lies above its costs.

Seminar paper from the year 2005 in the subject Business economics - Controlling, grade: 2,3, European University Viadrina Frankfurt (Oder), 26 entries in the bibliography, language: English, abstract: The Planning Process itself is often ...

Performance Based Budgeting

A Model for the Indonesian DoD

A dramatic increase in the past 3 years in the Indonesian defense budget, from approximately $800 million (FY2002$) U.S. dollars in 2002 to approximately $2.4 billion (FY2005$) U.S. dollars in 2005, has created the need for the Indonesian Department of Defense (DoD) and National Armed Forces (TNI) to enhance performance and accountability for effective and efficient use of state funding. It is imperative that the Indonesian DoD and TNI move to better inform the public and high-level government officials by increasing transparency on how the defense budget is allocated and spent. Current Indonesian DoD and TNI performance evaluation tools and financial management measurement and reporting methodologies are ineffective, particularly because they do not link performance assessment to the budget and the budget process. Reform is needed to implement Performance Based Budgeting (PBB) to create direct linkages between allocation of resources in the budget, performance measurement, and strategic planning relative to defense policy objectives so as to bolster public accountability for the Indonesian DoD and TNI. This thesis analyzes the implementation of the Government Performance Results and Act of 1993 in the U.S. Federal Government and, specifically, in the U.S. Department of Defense, to help develop a PBB model for the Indonesian DoD/TNI. The thesis addresses critical factors and the steps and processes necessary to create a performance-based budget, including strategic planning, performance measurement, and methods to link performance to budgets.

Reform is needed to implement Performance Based Budgeting (PBB) to create direct linkages between allocation of resources in the budget, performance measurement, and strategic planning relative to defense policy objectives so as to bolster ...

A Practical Guide to Finance and Budgeting

Skills for Nurse Managers

This second edition of the bestselling guide is designed specifically to help nurse managers save time and produce, present, and defend the departmental budget. Author KT Waxman, MBA, RN, offers new and updated tips and tools that breakdown the confusing and often foreign, financial side of healthcare.

This second edition of the bestselling guide is designed specifically to help nurse managers save time and produce, present, and defend the departmental budget.

The Everything Budgeting Book

Practical Advice for Spending Less, Saving More, and Having More Money for the Things you Really Want

A Simon & Schuster eBook. Simon & Schuster has a great book for every reader.

A Simon & Schuster eBook. Simon & Schuster has a great book for every reader.

Budgeting for Public Managers

Benefiting from the authors' many years of teaching undergraduate and graduate students and practitioners, here is a clear, comprehensive, practice-oriented text for public budgeting courses. Rather than presenting each budgeting concern in mind-numbing detail, the book offers a commonsensical view of public budgeting and its importance to current and future public managers. The text is designed to show readers how managers relate to budgeting and how their actions make a difference in the operation and performance of public organizations. The book covers the historical development of public budgeting, sources of public revenues, revenue management, budgeting processes and formats, operating techniques, politics within public budgeting, and more. "Budgeting for Public Managers" is concise, clearly written, well illustrated, and grounded in the real-world concerns of public managers. Each chapter concludes with a helpful list of additional reading and resources for readers who want to dig deeper into budgeting practice and application.

Benefiting from the authors' many years of teaching undergraduate and graduate students and practitioners, here is a clear, comprehensive, practice-oriented text for public budgeting courses.

Handbook of Public Budgeting

The Handbook is organized around two major themes: the budget process and budgeting fundamentals. Each chapter is a bibliographical treatise providing an in-depth overview of a major subfield of the disciple. The first section of the volume, on the budget process, presents background theories, histo

The Handbook is organized around two major themes: the budget process and budgeting fundamentals. Each chapter is a bibliographical treatise providing an in-depth overview of a major subfield of the disciple.