Đề tài nghiên cứu ứng dụng phương thức soạn lập ngân sách theo hiệu quả hoạt động hoạt động (Performance Budgeting, PB) vào hoạt động đào tạo cụ thể của một cơ sở giáo dục nghề nghiệp, với nghiên cứu trường hợp cho ngành Kế toán doanh nghiệp, trường CĐCĐ Đồng Tháp.

This research aims to extend the understanding of contingency theory and the factors influencing Activity-Based Costing (ABC) and Activity-Based Budgeting (ABB) system implementation in developing economies. Using qualitative case-based methods, the unique features of ABC/ABB implementation in three large Thai companies from telecommunications, banking and oil industries were investigated. Interviews were conducted with key personnel involved with the implementation process. The Telecommunications Company and Bank implemented ABC and the Oil Company implemented ABB.

Identify factors, adjust and supplement the measurement scale of the factors affecting application of PBB model in nonbusiness entities in Vietnam. Evaluation and measure the impact of factors on the application of PBB model in non-business entities in Vietnam.

Chương 2: Hoạch định ngân sách vốn đầu tư (Capital budgeting). Chương này cung cấp cho người học những kiến thức cơ bản về: Hiểu và phân loại dự án đầu tư; xác định mục tiêu của hoạch định vốn đầu tư; lập dòng tiền hoạt động kinh doanh của dự án đầu tư; tính toán, thẩm định dòng tiền của dự án theo các tiêu chuẩn NPV, IRR, MIRR, PBP, DPBP, PI.

The thesis's primary research objective is to identify the impacts of budgeting on the performance of Vietnamese SMEs. Specific research objectives include examining the impacts of business budget's different aspects on the performance of Vietnamese SMEs; evaluating the controlling and moderation role of firm size and the mediating role of managerial performance in the relationship between budgeting and business performance of Vietnamese SMEs.

This work aimed to study and analysis the various risk associated with different environment. The selected method consists of market risks and operating risks.

This study aims to determine the effect of human resources capacity, budget planning, political budgeting, and public transparency on the synchronization between Regional Revenues and expenditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) and Provisional Budget Ceiling Priority (PPAS) document.

This study aims to determine the effect of budgeting participation, budget difficulty, and organizational culture on the performance of government officials.

Chapter 1 introduces the concept of capital budgeting, and sets out the structure of the book. The important points are: Capital budgeting is the most significant financial activity of the firm. Capital budgeting determines the core activities of the firm over a long term future. Capital budgeting decisions must be made carefully and rationally.