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Die begrotingstelsel van 'n finansiële diensonderneming

Instandhouding van kapitaalstruktuur deur standhoudende kontantvloei

  • Authors: Prinsloo, Paul Jacobus
  • Date: 2014-03-11
  • Subjects: Cash management , Cash flow , Budget in business
  • Type: Thesis
  • Identifier: http://ujcontent.uj.ac.za8080/10210/382732 , uj:4269 , http://hdl.handle.net/10210/9625
  • Description: M.Com. (Business Management) , The objective of this study is to establish an alternative method in the presentation of cash flow information in order to provide management with a more effective technique to assist them in their decision making process. The presentation of cash flow information in accordance with current South African accounting standards, includes movements in working capital to maintain operations as part of deriving the amount of cash retained from operating activities. In this study it is suggested that movements in working capital should be treated similarly to that of fixed assets in the cash flow statements. This implies that movements in working capital should be included in cash utilised in investing activities with a distinction being made between maintaining and expanding operations. From literature available a model was developed to incorporate the change in presentation of movements in working capital. This change in the presentation of cash flow information enables management to determine whether dividends are in fact paid from internally generated cash or not. This model was applied to financial information of seven companies quoted on the Johannesburg Stock Exchange. The results are presented in Appendix 1 to this study where it is demonstrated that the model developed provides a more efficient method for cash flow reporting and that it can be adopted by management in their decision making process...
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Factors that influence project cost estimate accuracy at an engineering broadcasting company

  • Authors: Ngobeni, Princess
  • Date: 2018
  • Subjects: Broadcasting - Economic aspects , Costs, Industrial - Estimates , Activity-based costing , Budget in business , Project management
  • Language: English
  • Type: Masters (Thesis)
  • Identifier: http://hdl.handle.net/10210/393695 , uj:32583
  • Description: Abstract : Engineering broadcasting is a highly competitive industry governed by an independent regulatory body. Due to the increasing demand of broadcast services, broadcasting companies need to deliver projects within allocated time, quality and budget. The engineering broadcasting company is a matrix structured organisation which makes use of projects to broaden or increase the company revenue to stay relevant in the market. However, the broadcasting company is faced with the problem of inaccurate project cost estimations which resulted to compromised quality of work (underestimated) or wasteful expenditure and lost opportunities (overestimated). To address the problem, a research was conducted at an engineering broadcasting company. The objective of the research was to identify factors influencing the accuracy of project cost estimation. The researcher conducted open-ended interviews with several employees of the broadcasting company. The research findings were shared with the reader and engineering broadcasting companies experiencing the same problem. This research will help engineering broadcasting companies become fully aware of factors influencing the accuracy of project cost estimation. The research identified both internal and external factors influencing the accuracy of project cost estimation. , M.Phil. (Engineering Management)
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Die ontwikkeling en implementering van 'n geïntegreerde begrotingstelsel vir produserende goudmyne

Die rol van ekonometriese vooruitskattings in beplanningsbegrotings

  • Authors: Presto, Eugene
  • Date: 2014-04-14
  • Subjects: Business forecasting , Budget in business , Business planning
  • Type: Thesis
  • Identifier: uj:10615 , http://hdl.handle.net/10210/10137
  • Description: D.Com. (Economics) , Successful forecasting and a understanding of the forecast. study is to develop and propose a South African Airways which will the Working Budget. To do this the must be evaluated, extended and to satisfy the needs of the airline of this model for to project methodology where necessary The purpose forecasting enable it existing changed industry. Information on budgets in general, the definition and purpose thereof, as well as the use of the budget as a tool for management was readily available. Similarly information on forecasting and forecasting models could be found, but no pUblished research indicating a method or model for the forecasting of the Working Budget in South African Airways was available, nor was any evidence found of the use of a more sophisticated model other than forecasting a budget based on historical tendencies. In chapter one the purpose of the study is defined followed by a short description of the contents of each chapter. Chapter two underlines the importance of the managerial functions in a company. The level of management will determine the degree of the functions to be performed, whether it be planning, organising, directing, activating or controlling. Management tools are available to ease the task, and one of these tools are budgets, which could be regarded as the most important tool. Chapter three and four contain an expanded review of budgets and budgeting. Whilst the basic principle of budgeting remains applicable to all types and sizes of business, the methods and application could vary. A matter to be settled ab initio is the period that the budget parts : part one and part two the information can be should cover. Three time periods may be drawn : a yearly budget; five-year plan; or a long-term plan. The main categories of budgets are then detailed, namely the sales, purchasing and financial budgets. Chapter four continues with a description of historical data flow, and how the data flow will influence the model to be used. Finally the South African Airways budget system, which is divided into a Capital and Working Budget, is described.
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