Abstract
Budgeting is an important tool helping managers in planning and controlling during the operation of universities. Budgeting plays a vital role in controlling budgeting activities in the short-term and provides appropriate implementation plans to achieve strategic objectives. This study aims to evaluate the management effectiveness of budgeting activities in Vietnamese public universities. Data was collected from 53 public universities in Vietnam through questionnaire. After collecting, the data is cleansed and analyzed on SPSS software by tools such as: Frequency statistics, price statistics, average, comparing. The research results showed that: (1) The application of budgeting is comprehensive; that includes income and expenditure budget, enrollment budget, and teaching budget; (2) Monitoring and evaluation of budgeting activities are strictly implemented, (3) The main budgeting method is preparing general budgets for the entire university, and the other method is preparing budgets for each department (4) The main method of evaluating budgeting is comparing variances while variance analysis and finding underlying causes were not applied. This study proposes solutions to improve the process, content and quality of budgeting, thereby contributing to improving management efficiency in public universities in Vietnam.
 JEL Classification: M10, M40, M41.
Highlights
Planning and implementation of plans play an important role in the success of any organization
Suberu (2010) supposed that budgeting helps managers in monitoring, controlling and evaluating business activities. It facilitates the efficient use of resources, improves decision making, and provides benchmarking to evaluate organizational performance
This study investigated budgeting and its impact on management efficiency in companies, public educational institutions and other organizations
Summary
Planning and implementation of plans play an important role in the success of any organization. A budget is an estimation of revenue, expenses or production over a specified future period of time (Little, Magner, & Welker, 2002). This means budgeting is critical for any organization. Suberu (2010) supposed that budgeting helps managers in monitoring, controlling and evaluating business activities. It facilitates the efficient use of resources, improves decision making, and provides benchmarking to evaluate organizational performance. Suberu (2010) stated that effective and reliable budgeting facilitates efficient use of available resources, improves decision making, and provides a benchmark for evaluating and controlling management efficiency
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