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Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM

Zabanun, Ibrahim (2016) Keberkesanan penyediaan bajet berbanding perbelanjaan mengurus pusat tanggung jawab di UUM. Masters thesis, Universiti Utara Malaysia.

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Abstract

This thesis tries to present an overview of the effectiveness of budget spending in Responsibility Center (PTJ). The scope of this thesis is focused on the Responsibility Center (PTJ) that has the operating budget that has been allocated by the University to undertake expenditure. The study population consisted of 57 central obligation of each operating budget provided by the University. Sampling techniques are taken from three (3) PTJ's surplus, deficit and even expenditure compared with general budget allocation. The study examined data from the allocation and expenditure budget of PTJ in year 201 5. The thesis only focused on general allocation budget. To determine whether the conclusions drawn can be accepted or not, the analysis of the primary and secondary data was conducted. Secondary data is data taken from general allocation budget and general expenses derived fiom the Budget Unit, Bursar Department. Whereas primary data collected through the analysis of the data model 'focus group discussion', which refers to a sample taken fiom PTJ. Results of a study conducted found PTJ need to get an understanding of the preparation of the budget to avoid hardship for the purpose so that the preparation of the budget of the PTJ more effective and practical. The study found PTJ preparing the budget based on spending trends and without detailed knowledge of the budget preparation. In addition, PTJ also do not spend based on the initial application and it results in surplus and deficit expenditure because the activities planned by the PTJ is postponed or canceled. The PTJ should have knowledge in the preparation of the bugdetto resolve the issue by attending a special course meant only for preparation of the university's budget.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HJ Public Finance
Divisions: School of Business Management
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 21 Dec 2016 12:43
Last Modified: 21 Dec 2016 12:43
URI: http://etd.uum.edu.my/id/eprint/5906

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