The research focuses on performance measurement in an organization via budget and budgetary control using Nigeria bottling company plc, Owerri plant as a case study from 2007 to 2021. The objectives of this study were; to examine the impact of budgeted sales on budgeted profit as a tool for measuring performance in organization; and to determine if budgeted production, and budgeted sales jointly have influence on budgeted profit as a tool for measuring performance in organization. The methodology employed was the Ordinary Least Square (OLS). The diagnostic tests such as normality, serial correlation, heteroscedastic and multicollinearity were all examined. The result of the analysis revealed that budgeted production and budgeted sales jointly have significant effect on the budgeted profit as a tool for measuring performance in Nigerian bottling company plc, Owerri plant during the year under study with a coefficient of variation of 44.6%. It was also concluded that budgeted sales ha.
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Accounting, Organizations and Society
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Open Access Indonesia Journal of Social Sciences
This study aims to analyze the effect of performance measurement with the formulation of performance indicators of budget implementation (IKPA) on the implementation of the budget. Performance measurement in this study is a systematic process to assess whether the planned program/activity is in accordance with the plan and, more importantly, whether it has achieved the success that was the target at the time of planning. Through a performance measurement, the success of a government agency will be more considered, and the ability of the agency will be based on the resources it manages. This is useful for achieving results in accordance with the planned plans so that strategic planning can advance the economy. Performance indicators of budget implementation are needed as a tool to monitor and evaluate as well as to measure the quality of financial implementation in order to encourage changes in state financial management behavior. In 2020, new regulations emerged with the addition of.
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Eduvest - Journal of Universal Studies
Previous or relevant research is very important in a research or scientific article writing. Previous research or relevant research serves to strengthen the theory and phenomenon of the relationship or influence between variables. This article reviews the factors that influence performance-based budget implementation, namely: Organizational Commitment, Resources and Rewards and Sanctions, a literature study of State Financial Management. The purpose of writing this article is to build hypotheses of influence between variables to be used in further research. The results of this literature review article are: 1) Organizational Commitment affects the implementation of performance-based budgeting; 2) Resources affect performance-based budget implementation; and 3) Rewards and Punishment affect performance-based budget implementation
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Journal of Competitiveness
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Performance management is considered to be a continuous systematic procedure in promoting outcomes on the basis of decision making and an ongoing organizational learning which concentrates on liability for performance. The Performance Based Budget is an extremely necessary constituent of a Performance Management System which is effective. Performance Based Budget is a budget presentation which distinctly relates to the objectives of performance to the costs in order to gain levels of performance which have been appointed as the objective. Generally speaking, strategic objectives are connected to their relevant goals regarding long- term and annual matters through performance based budget and they are also linked to activities which are special to costs which help obtain the goals which are set through it. This system was considered by public budget planners to be beneficial since it concentrated on goals and it provided comprehensible information about the programmers being useful and that political choices could be made on the basis of performance. Performance- based budgeting has come forth as an instrument to manage performance and it consolidates resources and goals, budget and performance and it advices the Budget managers to concentrate on economy, being efficient, effective and it also renders performance management as an essential component of budgeting. The present article studies performance management on the state level in the performance- based budgeting.
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The present study evaluates the feasibility of implementation of performance –based budgeting in Gas Company of Fars province. For feasibility of performance-based budget execution, a questionnaire and a model are presented. The study population is all top managers, budget experts, planning experts, project control experts, financial managers and financial experts (presenting documents, wage, plans, sale, property and goods) and various deputies of Gas Company of Fars province as 95 people and they are involved in various stages of budget (providing, regulation, approving, execution and supervision). The validity of measure is supported via content validity and its reliability is supported via Cronbach’s alpha. This study has 4 main hypotheses and 9 sub-hypotheses. To support or reject hypotheses, Median, Kolmogorov–Smirnov test (K–S test) and t-test are applied. The results of study based on Shah model (2004) and three ability dimensions (performance evaluation, personnel and techn.
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