Optimization using Adjusted Program Budget Marginal-Analysis (PBMA) for Decision Making Process and Budget Planning Purposes

Program budget marginal-analysis is a framework used by decision makers to allocate and reallocate resources with maximized benefit or specified goals. Evidently most application of PBMA as employed in most studies have focused mainly within the health organization. To implement the PBMA for optimizing budget allocation problems it involves seven stages. This research will look at applying the PBMA in other organizations that are strategically based for budget allocations. To implement on other organizations, some adjustment on the existing PBMA need to be made. This was achieved through introduction of suitable quantitative approach instead of using the traditional qualitative approach to calculate the marginal cost for the activities/strategies. By introducing and implementation of a suitable mathematical programming model for the final budget allocation process. The adjusted PBMA has proven to be a flexible and workable framework that can be used in other organization not just the health sector where it originated. Hence it is recommended to be used by other organizations for optimal budget allocations

IMPROVING METHODS OF FINANCING EDUCATIONAL INSTITUTIONS FROM THE LOCAL BUDGET

The education system is a significant basis for the development of both society and an individual. With the help of education, the future development potential of the state is formed, both in economic and spiritual terms. It was revealed that today the financing mechanism of the school is closely related to its management system, due to which the methods of administrative distribution of financial resources prevail at the local level, the planning of expenses for the maintenance of the school is carried out on the basis of last year's expenses, and only protected items of expenditure are mainly provided with full funding. All this prompts school leaders to solve a significant part of financial problems at the expense of parents or sponsorship, and not by conducting effective financial and economic activities of the institution, responsible spending of budgetary funds. It has been substantiated that it is efficient to finance the school with the help of the target-oriented format of the local budget execution, which is constantly being improved. When developing a budget program, the main administrators of budget funds need to clearly understand how to measure the results of its implementation. It is to measure such results that effective indicators of the implementation of budget programs are used - indicators, on the basis of which the assessment and analysis of the effectiveness of the use of budget funds provided for the implementation of the budget program (subprogram) is carried out to achieve the goal of the budget program (subprogram) and the implementation of its tasks. The introduction of a program-targeted method of forming a school budget, focused on the result, as a mechanism for financing the activities of budgetary institutions, eliminates the shortcomings of the estimated financing method. The target-oriented method assumes the definition of the goal to be achieved as a result of the use of budgetary funds, and provides information on the quality of service delivery, the resulting social effect. The program-target planning method is at the heart of the results-based budgeting model, it involves the formation of a program budget that combines the requirements for the planned result and for the allocation of resources.

Program Budget of the Pan American Health Organization 2020-2021

This Program Budget 2020-2021 forms a results-based “contract” between the Pan American Sanitary Bureau (PASB or “the Bureau”) and PAHO Member States, with each undertaking to perform the respective actions necessary to achieve the health outcomes and outputs contained herein. The approval, implementation, and reporting of this Program Budget is the main means of accountability for the programmatic work of PASB. The budgetary aspect of the Program Budget forms one of the two main pillars of financial accountability (along with the annual Financial Report of the Director and Report of the External Auditor). With a few notable exceptions, the sum total of PASB’s work for the next two years is represented in this Program Budget.

Analisis Biaya dengan Menggunakan Metode Break Even Point dalam Mencari Volume-Laba pada PT X

For companies whose activities sell goods, income is strongly influenced by the volume of sales. Thepurpose of an enterprisein general is looking for profit, the size of the profit that will beachieved will bethe measure of success in the processing of management company, it required the presence ofa planning. Corporate planning can be done in various ways, including the program budget containingthe estimated income to be earned and the costs that will occur to those who earn income eventually beachieved.The program budget itself will be more beneficial to the management if accompanied by planningtechniques onother analysis, for example by using break-even analysis,because to know the size of thebreakeven necessary to make analysis of the relationship between cost, volume, selling price and profit. Break-even can be interpreted a state where the company does not earn a profit and doesnot suffer loss. Break evenanalysis is able to provide information to business leaders on various levels of sales, as well as itsrelationship with the possibility of obtaining a profit according to the level of sales is concerned. With the break-even analysis of the leadership can know how much income the production volume can cover the total cost. Socompanies can avoid losses. From the results of data collection and processing can be in the know break evenpoint, the selling price per unit, cost perunit in each year, as well is profit projections for future years usingthe method of smoothing (average). Variable costs and sales volume annually.

Going Once, Going Twice: Using Willingness-to-Accept Auctions to Promote Smoking Cessation

Introduction Incentive-based smoking cessation interventions increase quit rates. The optimal incentive, however, is unknown. We used a willingness-to-accept (WTA) auction where smokers submitted bids indicating the incentive they would need to receive for 1 week of smoking cessation. Aims and Methods Smokers ready to quit (n = 35) participated in a WTA auction, naming the amount they needed to be paid to quit for 1 week. Auction winners received an incentive if they successfully quit. All smokers received nicotine replacement therapy and self-help cessation materials. Carbon monoxide concentrations were monitored remotely three times during the week and in person at the final session. Results Participants who smoked their first cigarette within 5 min of waking demanded a significantly larger incentive in exchange for quitting than those who waited (p < .05). About 45% of auction winners quit smoking compared to 20% of nonwinners (p < .05). The cost per quit was $466 among auction winners compared to $894 among nonwinners. Conclusions WTA auctions may be an effective way to determine the amount smokers need to be paid to quit, which would allow researchers to estimate the most cost-effective payment to offer as part of incentive-based smoking cessation programs. Replication evaluating longer-term cessation outcomes with larger samples is warranted. Implications Incentive-based smoking cessation interventions increase quit rates. However, the optimal incentive is unknown. We found that a WTA auction is a feasible technique for estimating the amount smokers need to be paid to quit. Incentives are a surprisingly cost-effective way to facilitate smoking cessation because they are only paid to those who successfully quit. WTA auctions are a promising tool for determining the incentive that strikes the optimal balance between being large enough to motivate cessation, but small enough that it can be offered to the largest possible population of smokers for a given program budget.

The Peculiarities of the Budgetary Policy of Georgia and the Directions of Improvement in Association with EU

The work deals with the role of budgetary policy on socio-economic development of the country, the practical significance of budgetary policy improvement, the peculiarities of program financing, the problems of rationalization of budget resources, the existing reality and the main directions of improvement the effectiveness. The aspects of research are compared to the advanced international practice. The research is focused on the problems and the anti-rational usage of budget funds in the budgetary process, the peculiarities and efficiency of forming the program budget, the problems in the formation of expected results and budget performance indicators of the programs/sub-programs.

Manajemen Strategi Corp Dakwah Santri Al-Jawami dalam Pengkaderan Dai Berkualitas

Penelitian ini bertujuan: (1) Untuk mengetahui formulasi Corp Dakwah Santri Al-Jawami dalam menyiapkan kader da’i yang berkualitas. (2) Untuk mengetahui implementasi Corp Dakwah Santri Al-Jawami dalam menyiapkan kader da’i yang berkualitas. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode deskriptif. Pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Analisis data menggunakan penafsiran logika yang dihubungkan dengan konteks Manajemen Dakwah. Hasil penelitian menunjukan bahwa formulasi strategi Corp Dakwah Santri Al-Jawami (CDSA) didasarkan pada hasil analisis SWOT yang kemudian dituangkan dalam keputusan strategi-strategi yang menjadi nilai inti Organisasi. Implementasi yang terkoordinir, baik dalam struktural, kepemimpinan maupun budaya. Disertai dengan program, anggaran dan prosedur pelaksanaanya yang jelas. Penelitian ini bisa disimpulkan bahwa manajemen strategi pada Organisasi Corp Dakwah Santri Al-Jawami (CDSA) dalam menyiapkan kader da’i telah menggunakan Manajemen Strategis. This research aims: (1) To find out the formulation of Corp Dakwah Santri Al-Jawami in preparing a qualified preacher cadre. (2) To find out the implementation of Corp Dakwah Santri Al-Jawami in preparing qualified preacher cadres. This research is a qualitative study using descriptive methods. Data collection uses observation, interview and documentation techniques. Data analysis uses logical interpretation related to the context of Da'wah Management. The results showed that the strategy formulation of Corp Dakwah Santri Al-Jawami (CDSA) was based on the results of the SWOT analysis which was then outlined in the decision of the strategies that became the Organization's core values. Coordinated implementation, both structural, leadership and culture. Accompanied by a clear program, budget and implementation procedures. This research can be concluded that the strategic management of the Da'wah Santri Al-Jawami Corp Organization (CDSA) in preparing cadre preachers has used Strategic Management.