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Application of extreme value analysis in the assessment of budget variance risk

100%
Kes Z., Kuźmiński Ł.
Econometrics. Ekonometria. Advances in Applied Data Analytics
|
2019
|
issue vol. 23 no. 2
80-98
EN
This paper presents the methods for the evaluation of budget variance risk, i.e. the risk of a difference between the budgeted and actual figures. The postulated approach is based on extreme value analysis (EVA), to offer, among other things, the evaluation of maxima distribution parameters for studied phenomena. The proper recognition of these parameters yields potential for calculation of probabilities for budget variance to pass certain levels established as critical. This methodology can be used to evaluate deviation levels by time period, and to compare them against historical data. The main objective of this paper was to examine the utility of the theory of extreme values in the estimation of budget deviation risks. The study presents the results of probabilistic analyses of data obtained from a budgetary cost control unit of a production company located in eastern Poland, for the period of 2011-2012. The developed method of analysis and assessment of budget deviations is in line with the development of concepts and methods of management accounting.
2
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Budgetary control on the example of the residential community

88%
Juras B., Czerny M.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2018
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issue 503
179-194
EN
The article discusses a role of budgetary control as a method of financial management in the housing community during the period of 2011-2015. As the research methods there were used the analysis of the budgets, as well as deductive and inductive reasoning for conclusions. The analysis of the budgets and their implementation in 2011-2015 shows that budgetary control is successfully used to manage community’s finances. It allowed the community to reduce certain categories of costs significantly. The analysis undertaken by the community venture shows that manifestations of budgetary control are present in its activities, taking into account feed-back and also feed-forward.
3
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Izba Obrachunkowa Federacji Rosyjskiej jako organ kontroli finansowo-budżetowej

63%
Zaleśny J.
Przegląd Prawa Konstytucyjnego
|
2014
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issue 2 (18)
347-370
PL
Przedmiotem przedkładanego tekstu uczyniono Izbę Obrachunkową jako organ kontroli finansowo- budżetowej. Analizuje się jej usytuowanie w systemie organów władzy publicznej, niezależność i wynikające z tego konsekwencje dla sprawności działania Izby Obrachunkowej. W pracy formułuje się tezę, że Izba Obrachunkowa jest kluczowym instrumentem kontroli parlamentarnej w zakresie zagadnień finansowo-budżetowych, umożliwiającym obu izbom Zgromadzenia Federalnego efektywne wykonywanie powierzonych zadań.
EN
The subject of the present text is the Accounts Chamber as an organ of the financial and budgetary control. The paper analyzes its place in the system of organs of public authority and its independence as well as the resulting consequences for the efficiency of the work of the Accounts Chamber. The paper formulates the thesis that the Accounts Chamber is the key instrument of parliamentary control in the sphere of financial and budgetary issues which enables both chambers of the Federal Assembly to effectively realize the tasks they are entrusted with.
4
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Modyfikacje modelu analizy odchyleń kosztów standardowych

63%
Kes Z.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2019
|
issue 544
146-158
PL
Rachunek kosztów standardowych dostarcza szeregu informacji przydatnych w procesie zarządzania. W szczególności są to dane na temat poziomu odchyleń kosztów wytworzenia. Skuteczne sprawowanie kontroli wymaga ustalenia przyczyn zaistniałych odchyleń. Analiza czynnikowa jest podstawowym narzędziem umożliwiającym obliczanie wpływu zmian w poziomie obserwowanych czynników wpływających na koszty. Wpływ tych czynników można obliczyć za pomocą modelu analizy odchyleń kosztów standardowych. Model określa etapy postępowania, elementy składowe, na które dzielone jest odchylenie całkowite, oraz w jaki sposób obliczane są poszczególne elementy. W tym podejściu dominuje metoda kolejnych podstawień. W związku z subiektywizmem tej metody w artykule zaproponowano modyfikację algorytmu. W celu poprawy obiektywizmu podziału odchyleń cząstkowych przedstawiano podejście wykorzystujące metodę logarytmowania.
EN
The standard costing provides a number of information useful in the management process. In particular, these are data on the level of deviations of manufacturing costs. Effective control requires determining the reasons for the deviations. Factor analysis is the basic tool for calculating the impact of changes in the level of observed factors affecting costs. The impact of these factors can be calculated using the standard cost deviation analysis model. The model determines the stages of the procedure, the components on which the total deviation is divided and how the individual elements are calculated. In this approach, the method of subsequent substitutions is dominated. In connection with the subjectivism of this method, the algorithm has been proposed in the article. In order to improve the objectivity of division of partial deviations, the article presents an approach using the logarithmic method.
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