Budgeting for Transactional Control: The Case of a Russian Oil Company Subsidiary

Panteleeva, Elena

doi:10.1108/s1479-351220160000031007

Cited by 2 publications

(1 citation statement)

References 20 publications

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“…Despite all the criticisms made of the budget during the last decades, this instrument remains fundamental in a company's management control system (Panteleeva, 2016;Zor et al, 2018;González et al, 2016), maintaining a privileged place in managerial practice. These fulfill the budget management cycle, which requires planning -budget development, control -variance analysis, and feedback -corrective action (Messer, 2020;González et al, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Zero-Based Budget in Restrictive Contexts: Work Methodology Applying Fuzzy Logic for Smes

Al¹

2023

RLJ

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Purpose: The objective of the research is proposed a methodology to prepare a Zero-Based Budget (ZBB) for Small and Medium-sized Enterprises (SMEs) in Ecuador, applying fuzzy logic. Design/methodology/approach: A quantitative approach is assumed to show findings derived from the work carried out in these Ecuadorian business units, belonging to non-essential sectors such as wood, textiles and footwear. Fuzzy logic, the technique of expertise, and Trapezoidal Fuzzy Numbers (TpFN) are used to capture true budget levels. Findings: The results recommend that optimal budget levels can be obtained for SMEs in restrictive and health emergency contexts. Originality/value: As a result of COVID-19 pandemic, markets and demand are contracting causing variations in income and demanding greater rationalization at the level of expenditures. For SMEs is essential prepared income and disbursements estimates. Based on the methodology proposed, predictions are made to achieve the objectives of SMEs. Directors will be able to make more successful decisions for the benefit of their companies, to streamline operations, direct the achievement of objectives, rationalize expenses (costs and expenses), and to project better scenarios in the future before carrying out cost-benefit analysis.

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Section: Literature Reviewmentioning

confidence: 99%

Zero-Based Budget in Restrictive Contexts: Work Methodology Applying Fuzzy Logic for Smes

Al¹

2023

RLJ

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Les spécificités du contrôle de gestion dans les pays de l’Europe centrale et orientale : une revue de la littérature

Paladi

Féniès

2019

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L’objectif de ce papier est d’étudier la littérature sur les pratiques de contrôle de gestion dans les pays ex-communistes de l’Europe Centrale et Orientale (PECO). Ces pays sont classés selon deux critères : le développement économique associé au processus de transition (post-transition/transition) et l’appartenance à l’ex-URSS (soviétique/non-soviétique). L’examen de 115 études empiriques montre divers niveaux de développement de la recherche et des pratiques de contrôle de gestion dans les différentes familles des PECO. Le papier expose la manière dont les études empiriques sont menées et présente les opportunités d’avancement de la recherche dans le domaine du contrôle de gestion contextualisé dans une perspective post-communiste.

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Budgeting for Transactional Control: The Case of a Russian Oil Company Subsidiary

Cited by 2 publications

References 20 publications

Zero-Based Budget in Restrictive Contexts: Work Methodology Applying Fuzzy Logic for Smes

Zero-Based Budget in Restrictive Contexts: Work Methodology Applying Fuzzy Logic for Smes

Les spécificités du contrôle de gestion dans les pays de l’Europe centrale et orientale : une revue de la littérature

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