A Research Plan on Controversies Over Modern Budgeting Techniques

This report presents a research plan focused on analyzing controversies surrounding modern budgeting techniques. It begins by outlining the obstacles in the current market scenario relevant to operational activities and emphasizes the importance of collecting relevant data through various methods, including primary data collection (questionnaires, interviews, surveys) and secondary data collection (newspapers, magazines, books). The research methodology involves sample and statistical surveys, stratified random sampling, and different sampling methods. Major issues addressed include the introduction of investment proposal techniques, the increased use of capital budgeting techniques like NPV, IRR, and PBP, and the competition between Activity-Based Costing (ABC) and Zero-Based Budgeting (ZBB). The report highlights the shift towards prioritizing payable and attracting stakeholders with adequate capital structures and discusses how investment proposal techniques enhance an organization's capacity to make profitable investments. It also touches upon the use of capital budgeting techniques to analyze profitability and the debate over ABC and ZBB techniques. The report concludes with a list of references used for the research.

CONTROVERSIES OVER
BUDGETING TECHNIQUES

PLAN FOR RESEARCH
 Analysing the obstacle in the current market
scenario which are relevant to operational activities.
 In order to conduct a research, relevant data
regarding the topic or issue is to be collected.
 There are different methods of collecting data that
has been explained further.
 Overall data that has been collected is known as
universe or population in terms of research.

Continued...
 It is difficult for researcher to analyse all the data
that has been collected.
 So, a sample data is acquired from universe.
 Sample can be acquired by different methods as
per the need, requirement and complexity of issue.

DATA COLLECTION
TECHNIQUES
 Primary Data Collection
 Secondary Data Collection

Primary Data Collection
 Questionnaire
 Interviews
 Surveys
 Emails
 Internet communication

Secondary Data Collection
 Newspaper
 Magazines
 Books and Journals
 Articles and blogs
 Reviews

Survey Methodology Used
 Sample survey
 Statistical surveys
 Stratified random sampling

Sample Methods
 Simple random sampling
 Stratified sampling
 Cluster sampling
 Systematic sampling
 Multistage sampling

MAJOR ISSUES
 Introduction of investment proposal techniques in various
industries.
 Increment in the use of various capital budgeting
techniques such as NPV, IRR, PBP.
 Competition between ABC and Zero based budgeting
techniques

Budgeting

Continued...
Due to increment in the usage of various modern techniques to
analyse or estimate the budgets for the organisation. In the current era
there has been more focus in payable over presenting the adequate
presentation as well as attracting the large numbers of stakeholders in
terms with having adequate capital structure in the firm.
The use of investment proposal techniques helps in enhancing the
capacity of the organisation in meeting the capacity to make the
investments Hence, due to such impacts the Business will have the
profitable growth as well as managers will analyse the profitable returns
from which investments