A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. With this updated text, leaders will gain a first-rate understanding of the methods by which financial decisions are reached within a system, as well as ways in which different types of information are used in budgetary decision making. The Eighth Edition includes: A New Chapter on Revenue, A New Chapter on Capital Financing, More case studies and practical information, More figures and charts to make the information accessible. Book jacket.
Memorial Addresses and Other Tributes: Held in the Senate and House of Representatives of the United States Together with Memorial...
本书共五章内容。第一章绪论,介绍了研究背景及意义、研究目标、方法与技术路线,归纳了本书主要创新。第二章公共财政预算管理改革的理论与实践,包括财政预算绩效的概念界定、财政预算绩效管理的理论属性等。第三章国际财政预算绩效改革与发展历程,包括预算绩效管理产生的背景、发达国家绩效改革实践与改革经验。第四章借鉴国际经验探索中国预算绩效管理改革,本章研究了预算绩效管理的配套改革问题等。第五章论述了研究的主要结论,提出了预算绩效管理改革的政策建议。
By now, most companies know that activity-based costing, an innovative accounting system that breaks down overhead far more precisely than old-fashioned systems do, can be used to trim waste, improve...
A practical guide to the ABCs of ABB This unique resource takes an in-depth look at creating value through activity-based budgeting (ABB). As most organizations are dissatisfied with some aspects...
Econometric results from an analysis of the determinants of military expenditure in 125 countries during 1972-88 are presented. The dependent variable is the ratio of military expenditure to GDP; included...
"[This book] does the near-impossible and provides a clearly written and objective primer that actually explains the budget process in lay terms.... This one should be on the desk of...
This title is designed to be accessible to both technical and non-technical readers. The Practice of Risk Management is unique in its presentation of information and techniques indispensible to any...
全书由六个方面的内容组成:第1章论述了企业预算管理基本理论;第2章阐述了企业全面预算管理成熟度模型的开发过程及内容;第3章论述了中国企业全面预算管理成熟度现状、问题和建议;第4章针对企业全面预算管理成熟度测评中的行为特征开展研究;第5章研究了预算管理成熟度演进和意义建构问题;第6章针对集团公司全面预算管理模式适配模型开展研究。
什么是成本?成本管理包括哪些内容?成本核算如何进行?怎样才能做好成本分析与控制?本书以图文并茂的形式,将成本管理与控制中的基础概念和基本理论知识、成本管理与控制过程进行了全面介绍。书中不仅梳理了成本的概念、成本管理的内容、成本核算过程,而且专门介绍了生产成本管理,并且介绍了当前的成本管理新思路与新方法,对成本控制与成本报表分析做了系统介绍,为读者全面掌握成本管理与核算的技能与方法,提升企业管理水平提供了很好的内容帮助。本书无论是编写形式还是内容介绍,均突出体现了成本管理与控制实践性和操作性强的特点。本书内容全面、讲解充分、图文并茂,融入了作者的实际操作心得,适合财会从业人员、希望从事财会工作的人员、各级管理者阅读,同时亦可作为大中专院校财会专业、会计培训班的授课教材。
This manual on budgeting is aimed at library administrators. It covers: what a library budget can tell about a library and the community it serves; justifying, analyzing, and presenting a...