Concepedia

Flexible Budget Analysis

Flexible Budget Analysis is a budgetary control method that adjusts planned financial figures to reflect actual activity levels, enabling performance evaluation by distinguishing variances due to operational efficiency from those arising solely from changes in volume.

5

Publications

115

Citations

11

Authors

10

Institutions

Publications per year

2017–2026

1

Parents

Publications

5

Optimal allocation of resources over health care programmes: dealing with decreasing marginal utility and uncertainty

Maiwenn Al, Talitha Feenstra, Ben A. van Hout · Health Economics · 2005 · 66 citations

, , +17

The EU target for organic farming: Potential economic and environmental impacts of two alternative pathways

Dimitris Kremmydas, Caetano Luiz Beber, Edoardo Baldoni et al. · Applied Economic Perspectives and Policy · 2024 · 15 citations · Full text

, , +13

St George Hospital: Flexible Budgeting, Volume Variance, and Balanced Scorecard Performance Measurement

Gillian Vesty, Albie Brooks · Issues in Accounting Education · 2016 · 14 citations

, , +17

Effects of budget system use on innovation performance

Ilse María Beuren, Guilherme Eduardo de Souza, Daniele Cristina Bernd · European Journal of Innovation Management · 2019 · 14 citations

, , +16

Flexible budget variance analysis extended to patient acuity and DRGs

Steven A. Finkler · Health Care Management Review · 1985 · 11 citations

, , +17

1–5 of 5

Authors

11

  1. MA
    Maiwenn Al

    Erasmus University Rotterdam, Netherlands

    1 publications · 66 citations

    1

    h-index

  2. AB
    Albie Brooks

    The University of Melbourne, Australia

    1 publications · 14 citations

    1

    h-index

  3. TF
    Talitha Feenstra

    National Institute for Public Health and the Environment, Netherlands

    1 publications · 66 citations

    1

    h-index

  4. GV
    Gillian Vesty

    RMIT University, Australia

    1 publications · 14 citations

    1

    h-index

  5. YU
    Yakup Ulutürk

    Turgut Özal University, Türkiye

    1 publications · 10 citations

    1

    h-index

1–5 of 11

Institutions

10

  1. MIT University

    Skopje, North Macedonia

    1 h-index

    1 publications

    14 citations

  2. Varian Medical Systems (United States)

    Palo Alto, United States

    1 h-index

    1 publications

    11 citations

  3. Universidade Federal de Santa Catarina

    Florianópolis, Brazil

    1 h-index

    2 publications

    28 citations

  4. Turgut Özal University

    Ankara, Turkey

    1 h-index

    2 publications

    20 citations

  5. The University of Melbourne

    Melbourne, Australia

    1 h-index

    1 publications

    14 citations

  6. RMIT University

    Melbourne, Australia

    1 h-index

    1 publications

    14 citations

  7. Accenture (Switzerland)

    Zurich, Switzerland

    1 h-index

    1 publications

    11 citations

  8. Universidade Federal do Paraná

    Curitiba, Brazil

    1 h-index

    1 publications

    14 citations

1–8 of 10

Venues

  1. European Journal of Innovation Management

    1 publications · 14 citations

    1

    h-index

  2. Issues in Accounting Education

    1 publications · 14 citations

    1

    h-index

  3. Health Care Management Review

    1 publications · 11 citations

    1

    h-index

  4. Journal of administrative and business studies

    JABS · 1 publications · 10 citations

    1

    h-index

  5. Health Economics

    1 publications · 66 citations

    1

    h-index

1–5