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In England from 2002 to 2013, Primary Care Trusts (PCTs) were responsible for commissioning healthcare for their local populations. The NHS has recently undergone rapid organisational change whereby clinicians have assumed responsibility for local commissioning decisions. This change in...
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functions of planning, organising, coordination and control, through the application of cost- and management accounting methods … and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management …
Persistent link: https://www.econbiz.de/10009456098
Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is … criticism of traditional budgeting practices due to their inflexibility and consumption of resources, the existing studies have … information on approaches developed to enhance traditional budgeting methods. Subsequently, research was conducted on the extent …
Persistent link: https://www.econbiz.de/10014461965
planning function, the greater the extent to which business analytics is used in the budgeting process. In contrast, we find no …Since the use of business analytics promises automation of business processes and time savings, the budgeting process … business analytics in the budgeting process and its effect on satisfaction with the budgeting process. Specifically, we focus …
Persistent link: https://www.econbiz.de/10014503552
external audit assists management in enhancing internal control by complementing the process of profit planning and control … (budgeting) and that increased family conflict provides an incentive to engage external audit. Of the 457 survey questionnaire … respondents, 27% voluntarily engage an external auditor and 66% conduct some formal written planning. Results from logistic …
Persistent link: https://www.econbiz.de/10010338874
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Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is … criticism of traditional budgeting practices due to their inflexibility and consumption of resources, the existing studies have … information on approaches developed to enhance traditional budgeting methods. Subsequently, research was conducted on the extent …
Persistent link: https://www.econbiz.de/10013040669
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