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Business planning

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Annuality in public budgeting: an exploratory study

This report discusses the principle of annuality and its rationale.

Report Planning, forecasting & budgeting Intermediate

Re-inventing budgeting

This report examines the budgetary practices of two large local authorities in England, tracing the effects of changes in political and management systems.

Report Planning, forecasting & budgeting Intermediate

The use of activity-based planning (ABP) in the UK Crown Prosecution Service

This executive summary explores whether and how ABP can be successfully adopted in the UK public sector.

Report Performance management Intermediate

Better budgeting

This joint CIMA/ICAEW report is based on the Better Budgeting Forum held in London in March 2004.

Report Planning, forecasting & budgeting Expert

The private finance initiative in the NHS

A research report on Private Finance Initiatives (PFIs), to help improve understanding and practice of PFI decision processes.

Report Planning, forecasting & budgeting Foundational

Using Flexible Budgeting to Improve Sustainability Measures

This article discusses the use of flexible budgeting to improve sustainability measures, specifically covering the confounding influence of shifts in production.

Article Planning, forecasting & budgeting Intermediate