Budget planning, control and evaluation: an overview of its practices in manufacturing
The Malaysian economy expanded by 5.2% in 2003 and economic growth was broad based and balanced across all sectors, driven by strong domestic demand and augmented by a stronger export performance. The manufacturing sector grew at a rapid pace following the broad based recov...
| Main Authors: | , |
|---|---|
| Format: | Book Section |
| Language: | English |
| Published: |
Penerbit UTM Press
2009
|
| Subjects: | |
| Online Access: | http://eprints.utm.my/14448/1/MohammedFuadAhmad2009_BudgetPlanning%2CControlandEvaluationanOverview.pdf |
| _version_ | 1796855393952989184 |
|---|---|
| author | Ahmad, Mohammed Fuad Salleh, Abrari |
| author_facet | Ahmad, Mohammed Fuad Salleh, Abrari |
| author_sort | Ahmad, Mohammed Fuad |
| collection | ePrints |
| description | The Malaysian economy expanded by 5.2% in 2003 and economic
growth was broad based and balanced across all sectors, driven
by strong domestic demand and augmented by a stronger export
performance. The manufacturing sector grew at a rapid pace following
the broad based recovery in the global economy and strengthening
domestic demand (bank Negara Malaysia, 2004).
Profit planning is essential in any organization and
manufacturing establishments are of no exception. This can be
accomplished through the preparation of a number of budgets, which
focus heavily on future rather than on the past (Garrison and Noreen,
1997).
in relation to the above this study attempts to determine and
find out the specific purposes of budgets, the implementation of budget
in companies, the extent of managers’ participation in setting budget
targets and the extent to which budget variance reports are used to
measure performance and also other related issues. |
| first_indexed | 2024-03-05T18:27:54Z |
| format | Book Section |
| id | utm.eprints-14448 |
| institution | Universiti Teknologi Malaysia - ePrints |
| language | English |
| last_indexed | 2024-03-05T18:27:54Z |
| publishDate | 2009 |
| publisher | Penerbit UTM Press |
| record_format | dspace |
| spelling | utm.eprints-144482017-08-09T08:42:57Z http://eprints.utm.my/14448/ Budget planning, control and evaluation: an overview of its practices in manufacturing Ahmad, Mohammed Fuad Salleh, Abrari HD28 Management. Industrial Management The Malaysian economy expanded by 5.2% in 2003 and economic growth was broad based and balanced across all sectors, driven by strong domestic demand and augmented by a stronger export performance. The manufacturing sector grew at a rapid pace following the broad based recovery in the global economy and strengthening domestic demand (bank Negara Malaysia, 2004). Profit planning is essential in any organization and manufacturing establishments are of no exception. This can be accomplished through the preparation of a number of budgets, which focus heavily on future rather than on the past (Garrison and Noreen, 1997). in relation to the above this study attempts to determine and find out the specific purposes of budgets, the implementation of budget in companies, the extent of managers’ participation in setting budget targets and the extent to which budget variance reports are used to measure performance and also other related issues. Penerbit UTM Press 2009 Book Section PeerReviewed application/pdf en http://eprints.utm.my/14448/1/MohammedFuadAhmad2009_BudgetPlanning%2CControlandEvaluationanOverview.pdf Ahmad, Mohammed Fuad and Salleh, Abrari (2009) Budget planning, control and evaluation: an overview of its practices in manufacturing. In: Reflecting on Accounting Research Issues. Penerbit UTM Press, Skudai, Johor, pp. 83-102. ISBN 978-983-52-0720-4 |
| spellingShingle | HD28 Management. Industrial Management Ahmad, Mohammed Fuad Salleh, Abrari Budget planning, control and evaluation: an overview of its practices in manufacturing |
| title | Budget planning, control and evaluation: an overview of its practices in manufacturing |
| title_full | Budget planning, control and evaluation: an overview of its practices in manufacturing |
| title_fullStr | Budget planning, control and evaluation: an overview of its practices in manufacturing |
| title_full_unstemmed | Budget planning, control and evaluation: an overview of its practices in manufacturing |
| title_short | Budget planning, control and evaluation: an overview of its practices in manufacturing |
| title_sort | budget planning control and evaluation an overview of its practices in manufacturing |
| topic | HD28 Management. Industrial Management |
| url | http://eprints.utm.my/14448/1/MohammedFuadAhmad2009_BudgetPlanning%2CControlandEvaluationanOverview.pdf |
| work_keys_str_mv | AT ahmadmohammedfuad budgetplanningcontrolandevaluationanoverviewofitspracticesinmanufacturing AT sallehabrari budgetplanningcontrolandevaluationanoverviewofitspracticesinmanufacturing |