رسالة جامعية
A Study of Ballpark Estimates for Public Departments
| العنوان: | A Study of Ballpark Estimates for Public Departments |
|---|---|
| العنوان البديل: | 公部門預算編製研究 |
| المؤلفون: | WANG, YU-HUI, 王瑜惠 |
| مرشدي الرسالة: | CHEN, JUEI-CHAO, 陳瑞照 |
| سنة النشر: | 2017 |
| المجموعة: | National Digital Library of Theses and Dissertations in Taiwan |
| الوصف: | 105 The process on budgeting of public departments at present is that the units of department to do the ballpark estimate then turn it over the unit of account to do the final sum, which lies at the foundation of every financial plan promulgated by the government. In general, the units do the ballpark estimate just to follow the budget of last year without reference to the prior year actual numbers, which causes the matter of surplus in the annual budget. To solve such a problem, this study applies the traits of accounts’ subject and the prior year actual numbers from 2014-2016, by the method of the moving average to creative a more suitable way for ballpark estimating the future budget. Owing to moving average method practicing, so it’s able to reflect the phenomenon of the budget is really needed, to narrow the gap between the forecast budget and the actual numbers, and to be less the matter of surplus in the annual budget. With the expectation of this study could be a very useful reference for the public departments doing the ballpark estimate at the future budgeting. |
| Original Identifier: | 105FJU01506012 |
| نوع الوثيقة: | 學位論文 ; thesis |
| وصف الملف: | 125 |
| الإتاحة: | http://ndltd.ncl.edu.tw/handle/8ee3d3Test |
| رقم الانضمام: | edsndl.TW.105FJU01506012 |
| قاعدة البيانات: | Networked Digital Library of Theses & Dissertations |
| الوصف غير متاح. |