جستجوی مقالات مرتبط با کلیدواژه « budget deviation » در نشریات گروه « حسابداری »

Budgeting has faced the challenge of rapid changes and high levels of uncertainty during recent years, and has been criticized by researchers for not using appropriate tools to identify budget assumptions. Futurists, on the other hand, recommend and used tools such as assumption base planning to investigate and address future risks and reduce uncertainties. This study aims to establish a sustainable budgeting approach by identifying budgeting challenges on one hand, and the potential of futurology on the other. Accordingly, the load-bearing and vulnerable assumptions in the budget of the company under study has been identified using a critical approach, and the extent of its relationship with the budget deviation was determined. For this purpose, panel of experts, questionnaires, and break point criterion were used as qualitative and quantitative research tools applying the post planning approach, to identify 27 underlying assumptions in the budget of the company under study at the first phase, 14 of which were identified as Load-Bearing based on experts' consensus. Then, at the second phase, the vulnerability of each Load-Bearing assumption was determined and prioritized by the panel members through extracting 22 surprising events in the year of 1399. The findings indicated that there is a direct relationship between vulnerable assumptions and budget deviation.

The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve the research goal, 70 questionnaires (70 for each municipality of a questionnaire) were distributed among financial managers of Khorasan Razavi Municipality. To study the research data, structural equations have been used. The data from this study were analyzed using Spss and Smart-PLS software. The results of the analysis of the research data showed that tight budget Control in terms of budget turbulence conditions does not affect the decrease of budget deviation. The budget deviation last year has affected the budget deviation of current year. Budget turbulence effects on budget deviation. The past budget deviation does not affect on tight budget Control. This was the first time that research was conducted with such a budget orientation at the municipal level in Iran.

The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related data are extracted from internal reports of Plan and Budget Organization(PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization(BPO) of Iran. The results showed relation between TBC and budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC.

The purpose of this paper is evaluating of opportunity cost in jam petrochemical projects. The hypothesis of this research were investigated by using of Kolmogrov- Smirnov test ,Paired samples test and the Pierson correlation. The results due the study of 4 projects that were started and finished during 2002-2006years demonstrated that the real cost of all projects are over than their budgets. Also the opportunity cost average of the projects are over than used expenditures. So the results demonstrated that there is significant correlation among budget deviation , depreciation expense , capital cost and opportunity profit with the opportunity cost. With study has been conducted in JAM petrochemical companies projects can accept which reason increase of project's cost and tardiness is inexperience of internal contractor and non-performance correct and complete map of project management.