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Variational Online Budgeting Taking into Account the Priorities of Expense Items

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  • Ilyin, A. V.
  • Ilyin, V. D.

Abstract

The paper describes the methodology of variational interval budgeting in a system with hierarchical structure of expense items. The priorities of expense items can be specified at any level of hierarchy. To account for the actually existing information incompleteness, the methodology provides the ability to input data and receive the results as numeric segments. The ability to clarify the budget plan in the course of its implementation is also provided. The article presents main characteristics of the working online service “Cost Planning” and example of the farm budget planning

Suggested Citation

  • Ilyin, A. V. & Ilyin, V. D., 2016. "Variational Online Budgeting Taking into Account the Priorities of Expense Items," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 8(3), pages 1-51, September.
    • Handle: RePEc:ags:aolpei:245883
    DOI: 10.22004/ag.econ.245883
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    References listed on IDEAS

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    1. Alexander Benlian & Thomas Hess & Peter Buxmann, 2009. "Drivers of SaaS-Adoption – An Empirical Study of Different Application Types," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 1(5), pages 357-369, October.
    2. Benlian, Alexander & Hess, Thomas & Buxmann, Peter, 2009. "Drivers of SaaS-Adoption – An Empirical Study of different Application Types," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 36690, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    3. Andreas Jede & Frank Teuteberg, 2016. "Understanding Socio-Technical Impacts Arising from Software-as-a-Service Usage in Companies," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 58(3), pages 161-176, May.
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