scholarly journals Budget Programs and Performance away to enhance the control in government economic units

2016 ◽  
Vol 22 (89) ◽  
pp. 454
Author(s):  
سلمان حسين عبد الله ◽  
جوان جاسم خضير
Keyword(s):  
Control Function ◽  
Performance Standards ◽  
Effective Control ◽  
State Budget ◽  
Planning And Control ◽  
Traditional Programs ◽  
Show Business ◽  
The Government ◽  
And Performance ◽  
And Control

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                                        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl control over the government transactions though its dependence on the formation of the programs you want governmant units the promote implementation and asset of performance standards that can be adopted on the subject of evaluating the performance of personnel and units in general package.                                                                 This study has reached a set of conclusions we will mention the most important: That the style of the budget programs and performance is based reclassification of public expenditure so that matdzh units of government show business and matqon activities and though the indentification of costs and there by to reduce cost , as well as help to complete the process of effective control and pay attention to what has been accomplished .                                                   The study has find the following  :       1-  Application programs need to adopt the budget programe and performance by the ministry of public and accounting service in the preparation of the state budget because they are based on scientific foundation and the process of the preparation of estimates which achieve the objectives of future programs and impose controls on government spending.                                           2- To achieve the first and the most important functions of the budget position which is planning and control must be converted from traditional programs to balance the budget and programe and performance where traditional budget.                                     

scholarly journals ARSITEKTUR DAN INFORMASI KINERJA: SUATU UPAYA MENINGKATKAN KUALITAS PENGANGGARAN INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI DIKLAT KEUANGAN MAKASSAR)

INFO ARTHA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Ali Tafriji Biswan ◽  
Priscilla Oktiva Rossari ◽  
Fajar Alhadi Alhadi
Keyword(s):  
Best Practices ◽  
Fiscal Year ◽  
Performance Information ◽  
Strategic Objectives ◽  
Planning And Control ◽  
Public Sector Organizations ◽  
The Government ◽  
And Performance ◽  
And Control

ABSTRACTBudgeting is an important tool used by the management in carrying out the functions of planning and control, no exception to public sector organizations and government. The Indonesian government continues to implement the best practices of budgeting, one of which is through the implementation of performance-based budgeting.In a performance-based budgeting, the budget is prepared by formulating outputs or outcomes to be achieved. This formulation is done by the respective ministries/agencies in accordance with the functions of their respective organizations. All information related to the performance of then integrated into a document Work Plan and Budget-Ministry/Agency (RKA-K/L) as the basis of discussion of the budget document by the legislative board. However, in practice, ministries/agencies have not been able to compile performance information appropriately. The quality of outputs and outcomes compiled considered not in accordance with the strategic objectives and functions of the ministries/agencies concerned. Another problem related to budgeting is improper planning which led to the absorption of current year's budget to less than optimal. Through this paper, researchers will present problems related to the issue of the budget that comes from the weakness of the architecture and performance information on the ministries/agencies. Responding to the challenges of the need of better budgeting, the government began compiling Arsitektur dan Informasi Kinerja (ADIK) to improve the application of performance-based budgeting approach before. ADIK implementation on Financial Training Center of Makassar gives an overview effort of applying this new architecture. It is expected the new budgeting architecture implemented during Fiscal Year 2016 increases the optimum benefits. Keywords: budgeting, performance-based budgeting, performance information, ADIK. ABSTRAKPenganggaran merupakan alat penting bagi manajemen organisasi, tidak  terkecuali organisasi sektor publik, dalam menjalankan fungsi perencanaan dan pengendalian. Instansi pemerintah terus berupaya mengelola praktik terbaik penganggaran, salah satunya adalah melalui penganggaran berbasis kinerja (PBK).Dalam PBK, anggaran disusun dengan merumuskan output atau outcome yang hendak dicapai. Perumusan ini dilakukan oleh kementerian/lembaga sesuai dengan fungsi organisasi masing-masing. Seluruh informasi kinerja diintegrasikan menjadi sebuah dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga (RKA- K/L) sebagai dokumen dasar pembahasan anggaran dengan badan legislatif. Namun pada praktiknya, kementerian/lembaga belum mampu menyusun informasi kinerja dengan tepat. Kualitas output dan outcome yang disusun belum sepenuhnya sesuai dengan sasaran strategis dan fungsi kementerian/lembaga yang bersangkutan. Masalah itu terkait erat dengan perencanaan yang kurang baik sehingga penyerapan anggaran kurang tepat sasaran.Melalui tulisan ini, dipaparkan isu permasalahan terkait anggaran yang bersumber dari lemahnya bangunan informasi kinerja pada kementerian/lembaga. Menjawab tantangan penganggaran yang lebih baik, pemerintah mulai menyusun Arsitektur dan Informasi Kinerja (ADIK) untuk mempertajam penerapan PBK. Penerapan ADIK pada Balai Diklat Keuangan Makassar memberikan gambaran upaya penerapan arsitektur yang baru ini. Diharapkan arsitektur penganggaran baru yang diimplementasikan mulai Tahun Anggaran 2016 ini meningkatkan manfaat penganggaran yang lebih optimal. Kata kunci: anggaran, PBK, informasi kinerja, ADIK.

scholarly journals Integration, uncertainty and information: how do they affect planning performance?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juliana Keiko Sagawa ◽  
Marcelo Seido Nagano
Keyword(s):  
Case Studies ◽  
Business Performance ◽  
Information Quality ◽  
Planning Process ◽  
Control Function ◽  
Content Type ◽  
Planning And Control ◽  
Multiple Case ◽  
And Performance ◽  
And Control

PurposeEffective planning requires the participation of different functions and may be hampered by lack of integration and information quality (IQ). This paper aims to investigate the relationships among integration, uncertainty, IQ and performance, in the context of the production planning and control function. The literature lacks in-depth studies that consider these factors altogether, showing how they interact and how they contribute to improve business performance.Design/methodology/approachThe authors introduce the variable of planning performance, which represents the quality of the production plans/planning process and is related to the frequency and causes of modifications to these plans. The relationships among the mentioned constructs are investigated by means of multiple case studies.FindingsThe results illustrate that integration is positively related to planning performance, and this relationship is mediated by IQ and moderated by uncertainty.Originality/valueThe presented analysis may help practitioners to foster interfunctional integration, better cope with uncertainty and improve information management, aiming to achieve better planning performance. The managers can choose integration and IQ improvement mechanisms that better fit to their environment/reality, using the four different cases as a benchmark. Moreover, this research contributes to the literature exploring this contingency perspective by means of in-depth case studies, considering that most of the existing research adopting this perspective is survey-based.

Fusion of Fuzzy Multi-Criteria Decision Making Approaches for Discriminating Risk with Relate to Software Project Performance

2021 ◽  
pp. 346-373
Author(s):  
Arun Kumar Sangaiah ◽  
Vipul Jain
Keyword(s):  
Decision Making ◽  
Project Performance ◽  
Software Project ◽  
Multi Criteria Decision Making ◽  
Assessment Framework ◽  
Planning And Control ◽  
Project Complexity ◽  
Software Project Performance ◽  
And Performance ◽  
And Control

The prediction and estimation software risks ahead have been key predictor for evaluating project performance. Discriminating risk is vital in software project management phase, where risk and performance has been closely inter-related to each other. This chapter aims at hybridization of fuzzy multi-criteria decision making approaches for building an assessment framework that can be used to evaluate risk in the context of software project performance in following dimensions: 1) user, 2) requirements, 3) project complexity, 4) planning and control, 5) team, and 6) organizational environment. For measuring the risk for effectiveness of project performance, we have integrated Fuzzy Multi-Criteria Decision Making (FMCDM) and Fuzzy Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) approaches. Moreover the fusion of FMCDM and TOPSIS has not been adequately investigated in the exiting studies.

Societal institutions and control system characteristics: empirical evidence from the UAE

2015 ◽  
Vol 6 (2) ◽  
pp. 268-291 ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Essam Moustafa
Keyword(s):  
Performance Evaluation ◽  
Empirical Evidence ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Content Type ◽  
The Government ◽  
Business Entities ◽  
And Performance ◽  
And Control

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

Top management selection for public enterprise : Is private sector model appropriate ?

1982 ◽  
Vol 7 (1) ◽  
pp. 9-18 ◽  
Author(s):  
K.R.S. Murthy
Keyword(s):  
Middle Management ◽  
Public Enterprise ◽  
Top Management ◽  
Public Enterprises ◽  
Improve Performance ◽  
Sector Model ◽  
Planning And Control ◽  
Selection For ◽  
The Government ◽  
And Control

Top management selection for pubticenterprises hasbeena continuing problem for the Government. Scores of public enterprises, including some big and important ones, remain headless at any time, despite Government efforts. Actual tenures have remained short and a satisfactorily long aver-age tenure stilt remamvorrir" a* §oot. In this timely article, Professor Murthy questions the appropriateness of the model of enterprise used in public enterprise. > to rrnnf nplunliTni thr top manager's job and the problem of relating the man to rtf»jabin public enterprise using four planning and control models—private enterprise, staff, middle management, and factory manager. The power of appointment to improve performance is enhanced if the choice of the person, the enterprise's needs, and the planning and control model that the government is able to use are in balance. Drawing from experiences of public enterprises in India, Turkey, and the U.S., he emphasizes how political power can strengthen the appointment process and, thus, the performance of public enterprise.

Linking manufacturing planning and control to the manufacturing environment

1995 ◽  
Vol 6 (4) ◽  
pp. 36-42 ◽  
Author(s):  
W. Rocky Newman ◽  
V. Sridharan
Keyword(s):  
Major Part ◽  
Clear Understanding ◽  
Manufacturing Planning ◽  
Planning And Control ◽  
Manufacturing Performance ◽  
Manufacturing Planning And Control ◽  
And Performance ◽  
And Control ◽  
The Relationship ◽  
Industry Trends

A manufacturing planning and control (MPC) system is a major part of the infrastructure used by a firm to enhance its competitive position. Although a clear understanding of the mechanics and benefits of alternative MPC systems exists, very little is known about the relationships between such systems, the strategic environment faced by the user‐firms, and their performance in achieving cost/competitive advantage. Historically, the choice of an MPC system appears to have been made based solely on available in‐house expertise, industry trends, or plain inertia. Reports a summary of the results of a survey conducted to explore empirically the relationship between the environmental characteristics faced by the manufacturing function and manufacturing performance of firms using alternative MPC systems. Presents the results of an analysis of the environment faced by best and worst performers using different MPC systems. The results indicate key linkages between the MPC systems, environment, and performance.

scholarly journals Procurement management/ material supply on construction projects

2018 ◽  
Vol 215 ◽  
pp. 01031
Author(s):  
Maksum Tanubrata ◽  
Ika Gunawan
Keyword(s):  
Inventory Management ◽  
Construction Projects ◽  
Material Handling ◽  
Construction Project ◽  
Procurement Management ◽  
Logistics System ◽  
Planning And Control ◽  
Material Procurement ◽  
And Performance ◽  
And Control

Material inventory management is one part of the logistics system devoted to project implementation on material procurement as per the needs plan procurement management is a very important material function, since the material inventory for a construction project involves a considerable investment cost. In general, every construction project involves complex activities, which involves the sharing of activities and operations. Material acquisition activities require good planning and control considering the large percentage of material costs to the total cost of the project. So if less effective material handling will result in loss of time, cost and quality. then this should receive high attention from contractors for the smooth and performance to be achieved in the implementation of construction projects.

Trends in turnaround maintenance planning: literature review

2019 ◽  
Vol 25 (2) ◽  
pp. 253-271 ◽  
Author(s):  
Umar Al-Turki ◽  
Salih Duffuaa ◽  
M. Bendaya
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Content Type ◽  
System View ◽  
Planning And Control ◽  
Research Areas ◽  
And Performance ◽  
New Research ◽  
And Control ◽  
Operation And Management

PurposeTurnaround maintenance (TAM) is a planned stoppage of production for conducting a comprehensive maintenance of equipment or plant with the purpose of improving plant availability and performance. The purpose of this paper is to investigate trends in the operation and management of TAM, as reported in the literature, and identify gaps, in the context of a system approach that views a plant as part of a network of a supply chain.Design/methodology/approachThis literature review is based on over 80 subject-relevant papers and uses content analysis. The literature subjects are classified into several managerial areas that include organization, planning, scope and risk analysis, execution, performance measurement and learning. The gap in the literature is identified in light of the proposed system view for TAM.FindingsThe system view of TAM opens new opportunities for new research areas for improving the operation and management of TAM. These areas include optimizing TAM scheduling and developing methods for managing risks along the entire business supply chain. In addition, new approaches for collaboration, sharing knowledge, best practices and expertise within the supply chain become necessary for effective TAM planning and control.Originality/valueThis paper reviews the literature and provides a new classification of TAM. It adopts the system view for TAM that has brought new insights in the operation and management of TAM. New trends for research in the area of TAM are identified.

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