Budget Management System Research Articles

Impacts on Regional Growth and “Resource Curse” of China’s Energy Consumption “Dual Control” Policy

Accurately evaluating the effectiveness of the energy consumption “dual control” policy can effectively solve serious the current environmental pollution and promote ecological civilization. However, researchers have rarely considered the impacts on the regional “resource curse” of the energy consumption “dual control” policy. A dynamic computable general equilibrium model (CGE) was built to evaluate the impacts on the regional “resource curse” of the energy intensity control and total energy control policy. The results showed the following. (1) The energy consumption “dual control” policy changes the supply-and-demand relationship of factors and reduces the crowding-out effect of humans and capital. (2) The energy consumption “dual control” policy has restrained GDP growth, and the total output and total investment have declined. However, the impact in regions without the “resource curse” is remarkable. (3) The energy consumption “dual control” policy has a significant inhibitory effect on major pollutants and carbon emissions. (4) The energy consumption “dual control” policy has played a positive role in breaking the regional “resource curse”. The areas with a high and low “resource curse” have become smaller, and the areas without the “resource curse” have increased significantly. The following suggestions are made: (1) increase the flexibility of the “dual control” policy of energy consumption, (2) establish an energy consumption budget management system, and (3) accelerate the establishment of a carbon footprint management system.

Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring: Taking a Water Company as an Example

This article takes water enterprises as the research object, exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era, as well as the process of management system reform. Introduce the current status of its budget management work, comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises, and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution. From the perspective of digital restructuring and upgrading of comprehensive budget management work, corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.

Transparency of Regional Budget and Expenditure (APBD) through the Optimization of E-Budgeting Implementation

The implementation of budgetary reform in local government budgeting is often viewed as lacking a structured system. This is marked by low transparency and accountability in the management of local budgets. Financial management systems that contradict the principles of good governance necessitate transparency and accountability in all areas of government. The advent of e-budgeting is evidence of the utilization of e-government programs in Indonesia. E-budgeting is expected to be a solution for enhancing transparency and accountability in local budget management. With e-budgeting, the public can more easily access information about budget allocations and their usage. Public participation is also anticipated to increase, allowing for more effective oversight of local government budgets. This transparency not only supports the improvement of financial management at the local level but also contributes to the enhancement of public service quality. Therefore, the implementation of e-budgeting is expected to strengthen good governance and increase public trust in local governments. Active public participation and high transparency are key to realizing a more efficient and accountable local budget management system.

Budget Control on Capital Project Delivery in Samburu County Government

Purpose: This study aimed to evaluate the effects of budget control on delivery of capital project delivery in Samburu County-Kenya. Methodology: This study examined the effect of budget control procedures on the completion of capital projects using a descriptive research design. A total of 52 employees who were department heads and routinely took part in the budgeting process, belonging to the J, K, and L job groups, comprise the research sample. To effectively represent the intricate dynamics at work and to offer insightful information about how budget control affects the efficacy and efficiency of capital project delivery within the framework of the Samburu County Government, data was provided in linear regression models. Findings: The findings of this study can assist county governments in better understanding the factors that affect county budget management systems and performance as well as what needs to be changed to enhance the aforementioned budget performance. The findings can also be helpful to academics while looking into how budgetary control affects the provision of public services. Finally, it may offer politicians and other decision-makers new insights into the delivery of capital projects and the management of public resources. The study's results demonstrated that budget control significantly impacted capital project delivery in Samburu County, accounting for 77.3% of the variance with P ˂ 0.05. Unique Contribution to Theory, Practice and Policy: The study investigated how capital project delivery and budget control interact using the agency theory. Kenyan county governments and legislators should tighten budget control to address issues. The primary finding of the study was that counties can accomplish their financial and quantitative objectives with the aid of budget control. Additionally, it can help the county meet its goals, identify the operating activity items in the budgets, and fortify the relevant accounting structures.

An Effective Federated Object Detection Framework with Dynamic Differential Privacy

The proliferation of data across multiple domains necessitates the adoption of machine learning models that respect user privacy and data security, particularly in sensitive scenarios like surveillance and medical imaging. Federated learning (FL) offers a promising solution by decentralizing the learning process, allowing multiple participants to collaboratively train a model without sharing their data. However, when applied to complex tasks such as object detection, standard FL frameworks can fall short in balancing the dual demands of high accuracy and stringent privacy. This paper introduces a sophisticated federated object detection framework that incorporates advanced differential privacy mechanisms to enhance privacy protection. Our framework is designed to work effectively across heterogeneous and potentially large-scale datasets, characteristic of real-world environments. It integrates a novel adaptive differential privacy model that strategically adjusts the noise scale during the training process based on the sensitivity of the features being learned and the progression of the model’s accuracy. We present a detailed methodology that includes a privacy budget management system, which optimally allocates and tracks privacy expenditure throughout training cycles. Additionally, our approach employs a hybrid model aggregation technique that not only ensures robust privacy guarantees but also mitigates the degradation of object detection performance typically associated with DP. The effectiveness of our framework is demonstrated through extensive experiments on multiple benchmark datasets, including COCO and PASCAL VOC. Our results show that our framework not only adheres to strict DP standards but also achieves near-state-of-the-art object detection performance, underscoring its practical applicability. For example, in some settings, our method can lower the privacy success rate by 40% while maintaining high model accuracy. This study makes significant strides in advancing the field of privacy-preserving machine learning, especially in applications where user privacy cannot be compromised. The proposed framework sets a new benchmark for implementing federated learning in complex, privacy-sensitive tasks and opens avenues for future research in secure, decentralized machine learning technologies.

Development of an Comprehensive Budget Management and Performance Evaluation System

The rapid advancement of socio-economic conditions and technology offers enterprises opportunities to enhance their capabilities. As they expand operations, improving management precision becomes essential. Budgeting, a crucial accounting tool for implementing corporate strategy, quantifies action plans and translates strategic planning into specific quantitative measures. Budget management involves forecasting, planning, evaluating, and providing feedback on future business activities and financial outcomes, guiding operational optimization and driving the achievement of strategic goals. Comprehensive implementation of budget management is highly significant for enterprises. This paper explores the characteristics and implementation details of comprehensive budget management, assesses the achievements and shortcomings of Company A in its practice, and analyzes its budget performance evaluation methods, particularly the deficiencies in indicator design. Using the balanced scorecard theory and methods, this study designs a budget performance evaluation indicator system tailored to Company A’s context. This system, based on the company’s strategy and objectives, employs budget performance evaluation as a means to achieve overall strategic goals through business improvement and employee motivation.

Analysis and Implementation of University Teacher Salary Prediction Based on Decision Tree Regression Model

This study is based on the decision tree regression model, utilizing the Python programming language and third-party libraries such as Scikit-learn, to mine and analyze data of university teachers over the past five years. A decision tree regression model is constructed, enabling the prediction and analysis of university teacher salaries. This achievement provides university administrators with a more scientific, objective, and efficient decision-making reference, aiding in the construction of a more scientific and systematic budget management system for universities.

State budget system improvement for informed decision-making in Latvia

The study aims to improved the state budget system to ensure informed decision-making, which will contribute to more efficient use of budget funds and increase national financial stability. A comparative analysis of successful budget planning practices in other countries, such as Sweden, Canada and Estonia, was conducted, and the legal framework for coordination between government agencies in the budget management process in Latvia was reviewed. The methodological approach was based on the analysis of statistical data from official sources and regulations, as well as the use of information from government and ministerial websites. The results of the study showed that the analysis of revenues and expenditures of the Latvian state budget for the period from 2019 to August 2024 revealed a steady increase in revenues, with the exception of a decline in 2020 due to the pandemic, and an increase in expenditures, which requires optimisation and better coordination between government agencies. The study determined that the existing legal framework of Latvia regulating coordination between state institutions in budget management needs to be improved to increase the efficiency of this interaction. A comparison of Latvia's budget management systems with the successful practices of Sweden, Canada and Estonia demonstrated management improvement potential by introducing long-term strategic planning, as in Sweden, integrating results into the budget process, as in Canada, and increasing transparency and public involvement, as in Estonia. Based on the data obtained, recommendations were developed to integrate new technologies into the budget process and increase transparency, contributing to a more efficient use of public resources. The results indicate the need to reform the state budget system to ensure informed decision-making in Latvia. This will make it possible to use budget funds more rationally, increase the transparency of financial processes and strengthen public confidence in government decisions

Navigating Challenges in Chinese Enterprise Management: A Focus on Budgeting and Performance Evaluation

In the ever-evolving landscape of global economic integration, comprehensive budget management and performance evaluation have emerged as critical tools for enhancing enterprise efficiency and fostering development. However, Chinese enterprises face challenges in breaking through existing management bottlenecks, hindering innovation and leading to phenomena of rapid growth followed by swift decline. This paper aims to address these challenges by exploring the relationship between budget management and performance appraisal, highlighting their vital role in enterprise total value management. By aligning budgeting with strategy and operations and establishing fair performance evaluation systems, organizations can cultivate environments conducive to internal competition, fostering a corporate culture replete with entrepreneurial and innovative spirit. The study analyzes existing issues in current budget management and performance appraisal, such as imperfect systems, rigid practices, and talent shortages, proposing strategies to strengthen enterprise budget and performance management. These strategies include enhancing organizational structures, integrating resources with strategic focus, strengthening PDCA cycles, and establishing effective assessment mechanisms. By leveraging cloud platforms and big data, and actively pursuing legislative reforms, enterprises can optimize their budget management and performance evaluation systems, ultimately driving sustained growth and competitiveness in dynamic market environments.

Regulating local government debt in China: Intended and unintended consequences

This study integrates institutional and empirical analyses to investigate the intricate policies that regulate local government debt in China. It finds that, within a remarkably short period, China has skilfully incorporated local government debt into the local budget management system, thereby transforming it from a mere transaction between local governments and credit agencies to an intergovernmental fiscal relations framework. The study also establishes that the pivotal debt-regulating policies are more geared towards prioritizing the cost of debt over its scale. Official documents, statistical data, and in-depth interviews provide evidence to support these findings. Drawing on an analysis of county-level panel data in Sichuan Province, this study identifies two main effects of these policies. Primarily, the cost of local general debt may trigger the notorious soft budget constraint, thereby incentivizing county-level governments to depend more heavily on superior transfer payments. Additionally, the fiscal consolidation policy, which focuses on the cost of local special debt, may lower the debt ratio. However, it also has the unintended consequence of bolstering the local government’s reliance on land finance.

Discussion on the Optimization Strategies for Comprehensive Budget Management of Media Enterprises Based on Strategic Orientation

In today's rapidly developing economic and social environment, media enterprises face increasingly fierce market competition and constantly changing market environments. To stand firm and develop steadily under such a backdrop, media enterprises should correctly recognize the importance of comprehensive budget management. As an effective management tool, comprehensive budget management can help enterprises optimize resource allocation, enhance operational efficiency, and thus strengthen their competitiveness and adaptability. Comprehensive budget management based on strategic orientation is key to the sustainable development of media enterprises. Strategic orientation emphasizes that an enterprise's budget management should be closely integrated with its strategy, ensuring that the budget formulation and execution align with the long-term development goals of the enterprise. By constructing a sound comprehensive budget management system, media enterprises can ensure the scientific, rational, and operational nature of their budgets, thus providing a strong guarantee for the development of the enterprise. Moreover, strengthening internal control is an indispensable part of comprehensive budget management for media enterprises. Establishing a sound internal control mechanism allows media enterprises to standardize the budget execution process, prevent budget overruns and waste, ensure the achievement of budget goals, enhance the enterprise's risk management capability, and help the enterprise respond to various risks and challenges in a timely manner.

Neural Network Algorithm Optimization for Financial Budget of Universities

Efficient budget management is crucial for the successful execution of construction projects. To achieve this, the design of a Construction Project Audit Budget Management System based on combinatorial optimization offers significant advantages. Combinatorial optimization techniques focus on finding optimal solutions from a vast number of possible combinations, making them well-suited for complex budget management scenarios. This system employs advanced algorithms to analyze and optimize various factors such as resource allocation, cost estimation, risk assessment, and scheduling. This paper focused on the construction of the Project Fuzzy Audit System in China. The developed model computes total investment decision, preliminary design, design, contracting, construction, completion acceptance and other stages of the investment/cost, namely investment estimation, budget estimate, control price, contract price and settlement price. According to the project total investment/cost control needs in China Project. The constructed model uses the combinatorial Optimization model for the estimation of the investment estimation of the Construction Project for the cost index. Through the Fuzzy Audit System new method abolishes the "maximum price" in the bidding document with the limit as the unit, and gradually terminates the preparation of the budget quota, highlighting the market price, so there is an urgent need for a set of cost index in line with the actual needs. The results demonstrated that with the fuzzy Audit system new method abolishes the "maximum price" in the bidding document with the limit as the unit, and gradually terminates the preparation of the budget quota, highlighting the market price, Through analysis it is concluded that with fuzzy based optimization model effectively accumulate fast and accurate calculation of the Project cost.

Comparing COVID–19 Budgeting Responses: New Budgeting Principles that Resulted from the Pandemic

This study provides a comparative analysis of the budget limits of the Commonwealth of Independent States members, focusing on fiscal responses to the COVID crisis and options for improving the structure. The methodology comprised a statistical approach based on assessments of macroeconomic indicators for 2020–2021, as well as world rankings and several measurement systems. The following new budgeting principles were formulated as a result of the comparative analysis of public administration. The proposed principles focus on monitoring, assessing, and forecast data of long‑term sustainability management and other fiscal risks. The proposed budgeting principles could provide a country with the new opportunities needed to expand its potential during further economic advancement in global politics. The central result of this work is a renewed approach to budget management using data on the actual economic situation and adaptability to changes. The proposed budget management scheme lays the foundation for the future development of a country’s potential and aligns with the priority goals of the CIS member states in terms of democracy. The value of this research lies in presenting and summarizing the analysis of the budget management system and the detailing of budgetary policies to identify and reflect the political priorities of countries. This helps formulate recommendations and suggestions for improving the budgetary process, achieving a balanced distribution of resources, and attaining strategic development goals. The practical application of the findings will allow budget policy specialists, economists, and statisticians to become familiar with the changes in the institutional landscape amid COVID–19 and assess the situation in their region through the prism of administrative sovereignties.

Retracted: Discussing the Construction of a Budget Management System Combining Multimedia Technology and Financial Risk Management

Retracted: Discussing the Construction of a Budget Management System Combining Multimedia Technology and Financial Risk Management

Design of an Intelligent Platform for Financial Expense Reimbursement in Colleges Based on Intelligent Data Storage of Process Information Sampling

The design is based on GSM process information wireless measurement system. The system is composed of related sensors and data acquisition modules, GSM wireless communication modules and main control computer, and has strong versatility. At present, colleges and universities have developed an information system that can meet the needs of financial management in colleges and universities by using advanced software development technology and combining with the actual work flow of financial management. Using object-oriented programming technology to develop a budget management system with a friendly operation interface, changing the complexity of manual budget preparation in the past and improving the efficiency of budget preparation.

A Systematic Assessment of Budgeting and Budgetary Management system of South Sudan: The Case of the Ministry of Finance and Economic Planning

The purpose of this study was to assess the budgetary management system by the Ministry of Finance and Economic Planning to manage the budget effectively and efficiently to meet the financial objective of the government of South Sudan. The study undertook a critical review of all financial policy documents including the appropriation bills, the Public Financial Management and Accountability Act 2011, and other assessment reports conducted by the other individuals and institutions on the financial management system of the government of South Sudan. A self-administered questionnaire was used to collect first-hand information from the spending agencies of the government about how the budget is being managed on their behalf. And to find out whether the current budget management system meets the expectations of the spending agencies. Among the major trending issues found during this study were lack of transparency in the budget management, lack of inclusive participation of all stakeholders in the budget planning, weak internal and external control mechanism, lack of qualified staff in the accounts and budget departments, lack of timely and adequate budgetary information sharing, and failure of the parliament to exercise its oversight role on the planning and implementation of the budget, among others. The study concluded that significant reform in the financial management system in South Sudan is needed, as well as the deployment of qualified accountants to all spending agencies. This will ensure proper budget discipline among all spending agencies since the qualified workforce is at the driving will of the financial system. The Treasury Single Account be implemented without any objection by some spending agencies such as the security sector. And the custodian of the system be the Central Bank of South Sudan since it is the fiscal agent of the government.

Огляд сучасних підходів до формування системи управління бюджетами підприємства

The article is devoted to a review of modern approaches to the formation of the enterprise budget management system. The article examines the essence of the concept of "budgeting", establishes the main stages and aspects of enterprise budget management. In the article, it is proposed to consider a complex resource management system of the enterprise under budgeting, which is aimed at achieving planned indicators and effective control over the receipt and expenditure of funds. It was determined that the main goal of such a system is to ensure management efficiency and help make effective management decisions to achieve the planned strategic goals of the enterprise. To increase the visibility and efficiency of this system, a visualization of the budgeting system formation procedure is presented in the form of a model built on the Ramus platform in the IDF0 notation (modeling language). It was determined that an effective budgeting system (as an important component of successful management of enterprises) is a dynamic system that is constantly developing and therefore it is advisable to review, adjust and improve it, taking into account the opportunities, priorities, needs and specifics of each company. The need to look for new ways of increasing the efficiency of cost management and to implement digitalization, forecasting and modeling tools in the budgeting system is substantiated. The purpose of the article is to analyze the possibilities of forming an effective enterprise budgeting system based on the analysis of modern approaches to its formation and to determine the possibilities of its successful implementation for Ukrainian companies. The author considers the main trends and challenges that influenced the formation of an effective budgeting system. In particular, the role of IT development, business analytics automation technologies and their impact on the formation of an effective budgeting system are considered. The article draws attention to the fact that for the successful implementation of the budgeting system, it is worth using a modeling toolkit, which allows enterprises to get a better visualization of existing processes and opportunities for their improvement, to establish cooperation and communication, and to improve the data collection and analysis system. The scientific novelty of this article lies in the fact that the recommendations and conclusions provided by the author can be useful for companies wishing to improve their own budgeting systems. In general, this article is useful for those who want to learn more about the budgeting system in business.

THE EFFECT OF HUMAN RESOURCES COMPETENCE, GOAL ORIENTATION, BUDGET USE, AND MONITORING AND EVALUATION ON PERFORMANCE-BASED BUDGET MANAGEMENT SYSTEMS IN MANAGEMENT AGENCY REGIONAL FINANCE OF EAST LUWU REGENCY

This study aims to examine the effect of HR competence, goal orientation, budget use, as well as monitoring and evaluation of the performance-based budget management system at the Regional Financial Management Agency of East Luwu Regency. To achieve this goal, data collection techniques were used through questionnaires, with data analysis techniques using multiple linear regression analysis, validity and reliability tests, classical assumption tests and hypothesis testing. The results of the research conducted found that HR competence had an effect on the performance-based budget management system. Goal orientation affects the performance-based budget management system. The use of the budget affects the performance-based budget management system, and monitoring and evaluation has a positive and significant effect on the performance-based budget management system at the Regional Financial Management Agency in East Luwu Regency, while the results of regression testing show that the dominant variable affects the performance-based budget management system. on the Regional Financial Management Agency in East Luwu Regency is the use of the budget.

Discussing the Construction of a Budget Management System Combining Multimedia Technology and Financial Risk Management

The development of modern technology allows enterprises to continuously expand the means of financial management. The use of advanced information technology and modern management means makes the financial management of enterprises continue to improve, but there are also many problems. In the face of various types of risks that enterprises may face at present, in addition to strengthening financial accounting, enterprises should also recognize the various risks that the double-edged sword of financial management informatization may bring to enterprise financial management and carefully analyze the reasons for the emergence of risks, from the ideological and technical means to continuously improve the entire process of financial management informatization, which is an important topic for every financial worker to discuss. This paper mainly studies and innovates the data mining process and the support vector machine model and designs the data preprocessing method in the data mining process to perform feature selection and optimize the parameters of the support vector machine model. The specific process is as follows: based on CRISP-DM, the industry-standard model of the data mining process, a series of data preprocessing, eigenvalue extraction, parameter optimization, training set pruning, and other methods are designed from business understanding, data understanding, data preparation, and other aspects to improve data quality. In the traditional support vector machine, when the test sample is located at the boundary point of the hyperplane, the judgment may be wrong. In the aspect of SVM model improvement, according to the discrimination method of SVM, the weighted K-nearest neighbor algorithm is introduced to redistinguish the qualified test samples in the feature space. From the whole process of data mining, a data mining system is designed, which is “data preprocessing standardization + genetic algorithm feature selection + training set pruning + support vector machine classifier discrimination optimization.” Finally, this paper uses a series of data mining optimization methods designed to mine the actual financial data of listed companies and has achieved good results.

Discussion on the Application of Industry-Finance Integration in Warehousing Enterprises

In recent years, the transformation of warehousing enterprises has garnered widespread attention. The integration of industry and finance in management accounting can provide financial management support for the transformation of warehousing enterprises, deliver accurate and effective financial and business information, facilitate managers’ decision-making, and achieve the benign development of enterprises. This paper discusses the problems in the application of industry-finance integration in warehousing enterprises, including the low degree of informatization, inefficient internal cost control, and mismatched staff quality, and then proposes corresponding measures, such as establishing and improving information systems, establishing a comprehensive budget management system, and establishing management measures for the integration of industry and finance in warehousing enterprises, so as to strengthen the application of industry-finance integration in warehousing enterprises.