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Implantação do Beyond Budgeting na gestão empresarial no ramo da construção civil

Silva, Richeli Stuart da
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
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36.4%
A maioria das organizações utiliza-se de sistemas de gerenciamento de desempenho fixos e anuais, que limitam suas ações. O modelo tradicional de gestão é cada vez mais questionado por se tratar de um modelo falho em agregar valor e cada vez mais distante do ambiente competitivo das empresas. Surge então um novo modelo de gestão: o beyond budgeting. Ainda não integrado ao cotidiano das organizações no Brasil, porém, já difundido em várias organizações em vários países da Europa, América do Norte e parte da Oceania, representa a ação decisiva de um processo de mudança, na medida em que substituem hierarquias centralizadas por redes descentralizadas, ou seja, uma maneira diferente de gestão. O estudo, de caráter exploratório, tem o intuito de propor a implantação deste novo modelo no cotidiano da empresa Portonovo Empreendimentos e Construções Ltda. para que ela seja cada vez mais competitiva no mercado em que atua.; Most organizations have used annual and fixed performance management systems which have limited its actions. The traditional model of management is increasingly questioned because it is considered a fail model when it comes to add value and more and more distant from the competitive environment of the companies. Then comes a new management model: Beyond Budgeting. Not yet integrated into the daily life of the Brazilian organizations...

The design and use of annual budgets to cope with uncertainty

Correia, Renato Aleixo Henriques
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /01/2012 ENG
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics; For centuries, annual budgets have played a central key role in most organizations serving the main purposes of planning and control. Yet, more recently the budgeting practice has been subject to severe criticisms, among which stands its ineffectiveness to deal with uncertainty. In order to avoid some of the major problems associated with the preparation and usage of budgets, two alternative approaches have been proposed: Better Budgeting and Beyond Budgeting. This study aims to understand which factors companies perceive as uncertainty, and how budgets, either in their traditional form or through new approaches, might be able to help companies deal with them. To do so, two companies with different dimensions, operating in different business sectors and thus subject to different economic contexts were analyzed. Evidence collected seems to indicate that companies are indeed taking a new approach to budgeting, either simplifying it or complementing it with other techniques. The Balanced Scorecard, due to its capacity to link the short with the long-term strategy as well as to link different perspectives of the companies...

Are annual budgets being abandoned by companies operating in Portugal?: Evidence from the 500 “Maiores e Melhores”

Cardoso, Mário Bruno
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /06/2011 ENG
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36.4%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics; Budgets have traditionally played a central key role in most companies in activities such as: planning, coordinating, communicating, motivating, controlling and evaluating operations (Drury, 2000). However they become a topic of critics and debate among academics and practitioners, leading to the development of the idea of beyond budgeting i.e. the implementation by managers of alternative approaches. This study aim to present the results of a survey conducted to the 500 largest companies operating in Portugal to: 1) collect empirical evidence on how their managers see the budget as a tool to accomplish its purposes; 2) study if companies abandoned or plan to abandon the budget; 3) study, if not abandoning the budget, whether alternative approaches are being use to complement it; and 4) understand whether the beyond budgeting practices have recently changed in Portugal. Overall, we find that the majority of surveyed companies still use the budget and it is perceived to be very important. Whilst some problems are appointed to budgets, surveyed companies are complementing them with alternative approaches rather than abandoning budgets.

Western Balkans - Public Investment Management Study : Main Report

World Bank
Fonte: World Bank Publicador: World Bank
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This report summarizes the findings of a review of public investment management (PIM) practices in the Western Balkans carried out with an eye to improving practices over the medium term, sharing experiences on a regional basis, providing some initial specific recommendations and identifying areas for more intensive further analysis. Following this introduction, the second section of the main report examines capital expenditure trends in the study countries. The third section provides an overview of the findings across the six countries. The fourth section provides potential drill-down topics for the further analysis. The fifth and final section briefly outlines the methodology used in the individual country studies. The study has revealed frequent weaknesses in the institutional arrangements for public investment management, although in most cases things are moving in the right direction. Box one set out some stylized guidelines on good practice for institutional arrangements for public investment management...

Participatory Budgeting : Contents of CD Rom

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
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This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found on the accompanying CD ROM. The study explains that participatory budgeting has been advanced by budget practitioners and academics as an important tool for inclusive and accountable governance and has been implemented in various forms in many developing countries around the globe. It adds that through participatory budgeting, citizens have the opportunity to gain firsthand knowledge of government operations, influence government policies, and hold government to account. However, participatory processes also run the risk of capture by interest groups. Captured processes may continue to promote elitism in government decision making. This book examines the potential and perils of participatory budgeting...

Local Budgeting

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
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This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developing countries for forecasting revenues and expenditures, and it examines institutional arrangements for ensuring transparency and fiscal discipline. In addition, it outlines some strategies to deal with corruption in local revenue administration. With respect to budgeting, the volume discusses the decisions that need to be made in determining budget format and layout, including the scope of the budget, the degree of transparency of the legal requirements underlying the budget, and the extent to which the budget will emphasize inputs, outputs, and outcomes. Local Budgeting also discusses the role of the capital budget. It details how performance budgeting can serve as a tool for results-based accountability to citizens. It helps the non-specialist reader learn how to interpret budget documents to discover what the government is doing and how well it is performing its tasks. It highlights approaches to stakeholder inputs in the budget process. Finally...

Strengthening Local Government Budgeting and Accountability

Schaeffer, Michael; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial systems both at the central and local levels. This paper focuses on the role of budgeting as a critical tool in reform efforts, highlighting problems that might impede successful local government budget development and implementation. The attainment of effective local government accountability and transparency is not an end itself, but rather it represents the means to support better decision-making on national and local budgeting. Community based schemes for enhancing local government accountability need to combine legal, political, and administrative mechanisms with proactive community involvement. Of particular importance are the legal and budgetary instruments that require input from local community members on certain local government decisions and instruments that increase accessibility for the press or the general public at large to information on government activities.

Performance-Based Budgeting and Medium-Term Expenditure Frameworks in Emerging Europe

Kąsek, Leszek; Webber, David
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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36.45%
In recent years, governments in many regions have adopted a wide range of reforms to make fiscal policies more consistent and effective over the medium-term and emphasize the impact of policies and spending. Two reforms - performance budgeting (PBB) and medium-term expenditure frameworks (MTEF) - have been central elements in improving the management of public finances. Both of these budget reforms have been on the agenda of most new European Union (EU) Member States and candidate countries. Six of these countries have been selected for this study: Bulgaria, Croatia, Latvia, Poland, Slovakia, and Turkey (Emerging Europe). The main purposes of this study were to (1) compile a comprehensive stock-take of the implementation of major budget reforms, including MTEF and PBB in particular; (2) identify the lessons from these experiences, including the constraints faced by these countries and some of their major challenges for the future; and (3) enable these and other countries in the region to better understand and compare these experiences and to identify some of the good practices and ideas they have developed in implementing PBB and MTEF reforms. The country reports and analysis contained in this study were based on responses to a questionnaire filled out by World Bank experts...

Using M&E to Support Performance Based Planning and Budgeting in Indonesia

Ahern, Mark; Beard, Victoria A.; Gueorguieva, Anna I.; Sri Handini, Retno
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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Since 2000, there has been growing interest in reforming Indonesia s budgeting systems to promote a more performance-orientated process. Indonesia is in the initial stages of this reform. A major challenge is determining the information needs of the central coordinating ministries. To date, these ministries have taken separate paths, developing their own monitoring and evaluation (M&E) systems, which are not linked to the planning and budgeting system, and creating new regulations and institutions to manage them. The result has been underused information and a high reporting burden at all levels. Furthermore, the current system places a greater emphasis on monitoring rather than evaluation. In 2011, representatives from the coordinating ministries participated in a series of high-level round table discussions to identify the steps needed to rationalize and coordinate M&E practices across institutions and to strengthen the links among data collection, evaluation, planning and budgeting. The round table process has confirmed that...

Moving Toward Climate Budgeting : Policy Note

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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Climate change action by countries - both mitigation measures and adaptation measures requires planning over a long horizon in the face of uncertainty as well as, for many governments, costly financing in the near term. While flows of international climate finance have grown in recent years, it has become ever clearer that countries need to consider all policy instruments. Climate change is going to affect, in particular, the core business of finance ministries related to fiscal policy, government budgets, and public debt. This note focuses on public expenditure management for climate actions rather than the full spectrum of finance ministry responsibilities. Climate change planning shares some common challenges with other national policy objectives where multiple interests need to be managed - but also presents some unique complexities. This policy note presents several measures of immediate interest to finance ministries for better fiscal planning and expenditure management of climate actions. Drawing on the sourcebook...

Mongolia Public Financial Management Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN_US
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This public financial management performance report (PFM-PR) is the first assessment of Mongolia’s PFM system using the public expenditure and financial accountability (PEFA) framework. The report aims principally to establish an objective baseline measure of current PFM performance, highlighting areas of absolute and relative strength and weakness, thereby enabling a stock-taking of over a decade of PFM reforms in Mongolia and guiding the government in its reform priorities. The assessment covers PFM at the budgetary central government level. The PEFA is an evidence-based methodology that measures the performance of a country’s PFM system at a particular point in time using a set of standardized indicators. The assessment is done on six dimensions of an open and orderly PFM system identified by the framework, which are: credibility of the budget; comprehensiveness and transparency; policy-based budgeting; predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny and audit. This PEFA assessment will complement the considerable work that has already taken place on public expenditure management...

Making Education Spending Count for the Children of Autonomous Muslim Region of Mindanao

Australia DFAT; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
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The project builds on support to DepEd ARMM through the Australian Aid Basic Education Assistance for Mindanao (BEAM) activity, and further initiatives by the World Bank and partners. Chapter two of this report proceeds with an introduction to ARMM’s development context, including the evolution of regional institutions and the basic education system. Chapter three describes the unique ARMM Public Expenditure Management ‘syndrome’ that contributes to the weaknesses analyzed in this report, and in turn informs its policy recommendations. Chapter four analyzes pub¬lic expenditures for basic education in terms of aggregate spending, expenditure composi¬tion, and specific challenges that the ARMM PEM syndrome poses for budgeting. Chapter five assesses budget execution and frontline delivery aspects of basic education resources, incorporating findings from the facilities survey. Chapter six summarizes the findings on public expenditure management for education in ARMM and derives recommendations both for reforms to ARMM institutions and for consideration by the transition commission and other stakeholders in the preparations for a new Bangsamoro political entity.

Kenya : Public Expenditure Review 2004, Report on the Structure and Management of Public Spending

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
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36.36%
This Public Expenditure Review (PER) report carries an ex-post evaluation of a) budget performance in 2002/03 and, where information is available, for 2003/04 against fiscal objectives and spending priorities as set in the Economic Recovery Strategy for Wealth and Employment Creation (ERS); and, b) the Performance of budgetary institutions in the context of the government's public expenditure management (PEM) reform program. It also pulls together main features of spending patterns, and policy issues in key line ministries from the ministerial public expenditure reviews. In each of these areas, the report makes recommendations for further reform. The report also draws upon the findings of the Public Expenditure Management Assessment Action Plan (PEM-AAP) update, and the medium term expenditure framework (MTEF) Review. In an update carried out in 2004, PEM systems were found to meet 4 of the 16 benchmarks, which indicate that a much more concerted effort is needed to improve PEM in Kenya. There are two key indicators of weak PEM in Kenya: a big gap between the original (printed) budget and outturn, and, a huge stock of expenditure arrears. There are notable weaknesses in PEM that must be resolved before the budget can be wielded as an effective instrument for strategic linking of resources and spending. Within the MTEF process...

Addis Ababa City : Public Expenditure Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
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This study on Addis Ababa is part of the national Public Expenditure Review (PFR-2010) study and the report is one of the four regional PER-2010 reports. The objective of the study is to review the institutional arrangements for managing public finances in Addis Ababa city administration, to assess the level, trend, and composition of public revenue, spending and financing as well as to review the planning and budgeting process. The study has also tried to evaluate the city administration's service delivery outcomes in education and health sectors as well as road and housing development which are the two most prioritized sectors in terms of their share from the total capital outlay. The report has reviewed different studies, plans and performance reports of the various sectors in the city administration. The analysis is largely based on information and data obtained from different bureaus of the city administration especially Addis Ababa bureau of finance and economic development.

Ghana - 2009 External Review of Public Expenditures and Financial Management : Volume 1. Main report

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
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The 2009 External Review of Public Expenditures and Financial Management (ERPEFM) is the fifth in a series of annual assessments by some of the development agencies that contribute to the Multi-Donor Budgetary Support (MDBS) in Ghana. The review was prepared in close collaboration and after extensive discussions with senior government officials in the Government of Ghana, in particular with officials from the ministry of finance and economic planning. The main purpose of the review is to inform based on research findings the policy dialogue on public financial management that takes place in Ghana. The implementation of the 2009 budget is happening against the backdrop of the Government's stated objective of reducing the overall fiscal deficit to 9.4 percent of gross domestic product (GDP), down from an estimated 14.5 percent in 2008. The remainder of this chapter is organized as follows. Section B recapitulates the change in Ghanaian public finances in 2008. Section C discusses the country's fiscal outlook and the policy challenges ahead. Section D closes the chapter with the main conclusions and recommendations.

The Gambia - Poverty Reduction Strategy Paper Annual Progress Report and Joint IDA-IMF Staff Advisory Note

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Urban Study
ENGLISH
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The Gambian authorities completed the 2007 poverty reduction strategy paper (PRSP) annual progress report (APR) in October 2008. This is the first APR for the country's second PRSP, which covers the years 2007 to 2011.' The overall strategic priorities of the PRSP are: (i) macroeconomic stability and effective public resource management; (ii) promotion of pro-poor growth and employment through private sector development; (iii) improved basic social services; (iv) strengthened local communities and civil society organizations (CSOs); and (v) mainstreamed multisectoral programs on gender, environment, nutrition, and population. The PRSP incorporates programs focused on the Millennium Development Goals (MDGs). The APR is complemented by a 2008 report on progress towards the MDGs and a report which analyzes poverty related public expenditures in 2007. The APR analyzes key elements of the PRSP implementation, including macroeconomic performance, public sector reform, real sector performance such as agriculture and tourism...

Mongolia - Improving Public Investment Planning and Budgeting

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Investment Climate Assessment (ICA)
ENGLISH
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36.68%
This note focuses on the second of these reform agendas, and in particular on how the institutional and organizational system for public investment planning and budgeting can be improved. Considerable analytical work has already been done on the macroeconomic and fiscal framework, and the Fiscal Stability Law (FSL), prepared with on-going technical assistance from the International Monetary Fund and the World Bank, was recently approved by the parliament. The framework for public investment planning however is in a state of flux, and there is a risk that the rapid changes currently underway will result in fragmentation of planning from budgeting, and within planning across financing sources. The on-going changes therefore provide both an opportunity and a risk, and this note is an attempt to crystallize the Bank's on-going technical assistance in this area in one document. The note complements, and draws on, other analytical activities by the Bank, including a governance and political economy assessment of the public investment system in Mongolia...

IFC Annual Report 2008 : Creating Opportunity, Volume 2. IFC 2008 Financials, Projects, and Portfolio; Crear oportunidades : informe annual report 2008 Criacao de oportunidades : velatorio anual 2008 Creer des opportunites : rapport annuel 2008

International Finance Corporation
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: World Bank Annual Report; Publications & Research :: Publication
ENGLISH; EN_US
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36.21%
The International Finance Corporation (IFC) annual report continues an approach pioneered last year, combining information on the investments and advisory services, sustainability, development effectiveness, and donor partnerships. The report covers fiscal 2008 (July 1, 2007, through June 30, 2008) and discusses the year's new business as well as the performance and development results of the portfolio. In FY08, new investments totaled $16.2 billion, rising 34 percent from the previous year. The IFC seeks to enhance the accountability and to articulate the vision, core corporate values, purpose, and the way the IFC works for a wide range of stakeholders: client companies, governments, partners, local communities affected by the activities, advocacy organizations, investors, and the staff.

Budgeting for Green Growth in the Republic of Korea : Using Public Financial Management Systems to Implement Major Initiatives while Maintaining Fiscal Balance

Kang, Young Kyu
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Publications & Research; Publications & Research :: Working Paper
ENGLISH; EN_US
Relevância na Pesquisa
36.51%
Korea's bold initiative, the Green Growth Plan (GGP), spanning 2009 to 2013 with fiscal outlay of US$84 billion, posed a significant challenge to sustainable public finance management in Korea. This paper reviews how Korea accommodated the huge cross-cutting expenditure plan in its annual and medium term budgets. Notably Korea s medium term expenditure framework, the National Fiscal Management Plan, enabled the Ministry of Strategy and Finance s Budget Office to integrate the GGP into the budget and maintain fiscal balance. However, the paper also notes that Korea s experience suggests international standards on budget classification to be updated to accommodate government-wide initiative.

Orçamento por Desempenho: uma análise comparativa do modelo de avaliação dos programas governamentais no Brasil e nos Estados Unidos; Presupuesto por desempeño: un análisis comparativo del modelo de evaluación de los programas gubernamentales en Brasil y en los Estados Unidos; Performance-based budgeting: a qualitative comparative analysis of policy models in Brazil and the United States

Cavalcante, Pedro Luiz
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/03/2010 POR
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36.4%
O artigo analisa os modelos de avaliação de programas governamentais no Brasil - a Avaliação Anual do Plano Plurianual (PPA) - e nos Estados Unidos - o Program Assessment Rating Tool (PART) - implementados nos respectivos governos federais do início da década passada. Ambos fazem parte das estratégias reformistas para transformar o setor público, influenciados pelo Movimento por Resultados, que procurou introduzir princípios do orçamento por desempenho na gestão dos programas governamentais. O artigo se propõe a analisá-los comparativamente, observando aspectos relativos à configuração, implantação e resultados desses modelos avaliativos na gestão do orçamento e das políticas públicas dos governos norte-americano e brasileiro. Com efeito, conclui-se que, muito embora o PPA e o PART tenham introduzido inovações na gestão dos programas, o objetivo central dessas reformas - transformar a gestão orçamentária das políticas públicas -, especialmente no caso brasileiro, não tem sido alcançado.; El artículo analiza los modelos de evaluación de programas gubernamentales en Brasil - La Evaluación Anual del Plan Plurianual (PPA) - y en los Estados Unidos - el Program Assessment Rating Tool (PART) - implantados en los respectivos gobiernos federales del inicio de la década pasada. Los dos son parte de las estrategias reformistas para transformar el sector público...