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F. MANAGEMENT PROCESS
G. AN OVERVIEW OF PUBLIC BUDGETARY
Group 2
Frennie Ramos
Catherine Jane Tamilon
Marvin Pababero
Arlene Casilihan
Teresa Guevarra
Cyrene Florece
Kathleen Lacerna
F. MANAGEMENT PROCESS
01 Decision-making and Policy Analysis
04 Organizing
06 Leading
07 Controlling
G. PUBLIC BUDGETARY
01 The Budget Cycle
02 Types of Budget
03 Planning-Programming-Budgeting(PPBS)
Peter Drucker
Management is a multi-purpose organ that
03 manages business, manages managers,
and manages workers and work
What is Decision Making?
In its simplest sense, decision-making is the act of choosing between two or more courses of action. The outputs
of policy analysis are often inputs to the decision making process. The consequences of decision making are often
inputs to the policy analysis process.
Intuition
Intuition is using your
‘gut feeling’ about
possible courses of
PROBLEM-SOLVING
action.
decision-making involves
choosing between Reasoning
possible solutions to a Reasoning is using the
problem. Decisions can facts and figures in front
be made through either of you to make
an intuitive or reasoned decisions.
process, or a combination
of the two.
POLICY ANALYSIS
Applying Both
An analysis is undertaken Reason and
before a decision is made
so that decision-makers h
Intuition
ave the best chance of cr
eating successful policy.
Nature of the Decision Environment
The quality of the decisions made in an organization will dictate the success or failure of the said business.
Decision making
under Certainty
is very sure and certain by its
nature. This means that all the
information is available and at
hand. Such data is also easy to
attain and not very expensive to
gather.
Advantages of Planning
Standing Plans-
drawn to cover issues
that managers face
repeatedly or SOP. Unity in purpose and direction
4 Types of Plan
• Mission or purpose
• Strategy
Hierarchical Plans -institutional, the • Policies
managerial and the technical core • Rules Utilization of resources
• Strategic plan. • Procedures
• Administrative or Intermediate plan.
• Operational plan Increases efficiency of managers
IMPORTANCE OF PPA
PERSONNEL conduct of the work of government depends
upon the people work and how this people
EQUAL
EEO standards are important to implement in small busine
EMPLOYMENT sses. Doing so will promote a positive workplace culture.
OPPORTUNITY Further, legal ramifications exist for employers who are fou
nd not to comply with EEO standards.
Flippo
“Personnel management is the plan
Personnel manageme ning, organizing, compensation, integ
nt can be defined as obtaining, us ration and maintenance of people for
ing and maintaining a satisfied wo the purpose of contributing to organiz
rkforce. It is a significant part of m ational, individual and societal goals.”
anagement concerned with emplo
yees at work and with their relatio
nship within the organization.
Brech,
Human Resource Planning consists of putting right number It is the process of enhancing the ski
of people, right kind of people at the right place, right time, lls, capabilities and knowledge of em
doing the right things for which they are suited for the achiev
ement of goals of the organization
ployees for doing a particular job.
Selection
Recruitment
process of putting right men on right job. It is It has two type, internal and
a procedure of matching organizational External
requirements with the skills and qualifications
of people.
f.6 Three components make
up the leading function:
LEADING
Motivating employees
Leading is another of the
basic function within the they motivate their employees
and subordinates
management process
Influencing employees
"Leading is the use of infl
uence to motivate employ they influence their employees
and subordinates to reach the
ees to achieve organizatio desired goals of the
nal goals" (Richard Daft). organization
Managers must be able to
make employees want to Forming effective groups
Coordination
after any type of conflict of interest or chaos in
Commencing an action an organization, it is very important to reinstall
Leaders are the people who start an action. the normal environment in that organization.
They generally take the risk of any action. Leaders reinstall the working environment.
f.5.7 CONTROLLING
. "Controlling means monitoring employees' activities, determining whether the organization is on target toward its
goals, and making correction as necessary (Richard Daft ).
Establishing goals and standards
because the main aim of controlling is to direct a business’s actions towards
its goals. If the members of an organization know their goals clearly, they will
Measuring
Establishing
invest their entire focus in achieving them.
Measuring actual performance against goals and standards actual
goals
they should next measure their actual performance and compare. This performance
step basically helps them in knowing whether their plans are working as
intended.
Taking corrective action
Timely corrective actions can reduce losses as well as prevent them
from arising in the future again.
corrective
Taking
Following up on corrective action
action
Just taking corrective measures is not enough; managers must also
take them to their logical conclusion. Even this step requires
Following up
thorough evaluations and comparisons. on corrective
action
G. AN OVERVIEW
OF PUBLIC USING BUDGET CYCLE
The budget cycle is common to government agencies
BUDGETARY that are required to use transparent budgeting proces
ses, but the concept is easily adapted to the needs of
g.1 THE BUDGET CYCLE businesses. The budget cycle promotes due diligence
and accountability because research, past performanc
e and financial projections feed the process. Decision
The budget cycle is the process in which
s are also documented at each stage.
companies and governments create, eva
luate and approve budgets.
Approval
The formality of the approval segment depends on the
size of your business, but approval of the budget makes
it official.
Evaluation Evaluation
The evaluation provides a final report on the budget and
the audit and makes recommendations for the next
budget cycle and budget.
g.2 TYPES OF BUDGET
Balanced Budget Performance Budget
As suggested by the name a balanced bud This process of budgeting, takes into
get is that which has no deficit or surplus. account the end result or the performance
The revenues coming are equal to the exp of the developmental program thus insuring
The public budgets are enditures. cost effective and efficient planning.
different from other forms of budgets
in many ways; here the voters
delegate the power of spending their Revenue Budget Zero based budget
money to the politicians or the elected It is just the details of the revenue its clear advantage when the limited
representatives. Now having understo received by the government through resources are to be allotted carefully and
od the concept of budget in the last taxes and other sources and the objectively. It is quite flexible in nature and
expenditure that is met through it. relies on rational methods, systematic
article, let us understand the different evaluation to reallocate resources and justify
kinds of budget that are there in the the usage of funds
public financial management:
It relies on three aspects of understanding of the final outcome, the strategies formulated
to reach those final outcomes and the specific activities that were carried out to achieve
those outcomes. With a very detailed and objective analysis, this budgeting process is
very result oriented in its approach.