It’s a new year, which is an ideal time to evaluate your business plan and ensure your budget is appropriately aligned with it, if you haven’t done so already. A budget is one of the key drivers of ...

For decades, marketing budgets were based on historic precedent. The formula was simple: Take last year’s spend, and add a modest bump for inflation or anticipated growth. But as economic volatility ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...