{"_buckets": {"deposit": "5932c358-650b-4d16-b58c-d1c570af999f"}, "_deposit": {"created_by": 20, "id": "8869", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "8869"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00008869", "sets": ["1582963436320"]}, "author_link": [], "control_number": "8869", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Effect of Budgetary Control Practices on Financial Performance of CHL Company (Nin Do Lun, 2023)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "This thesis\u0027s primary objectives were to investigate the impact of budgetary control techniques on financial performance and to investigate the role that human factors play in mediating the connection between budgetary control procedures and financial performance of CHL Company. In the course of the research, consideration was given to both the practices of budgetary planning, coordinating, monitoring, and controlling as independent factors, as well as the independent factors of financial performance, which included the human factor as an intervening effect in that relationship. The primary data came from the responses of seventy-two employees of CHL Company who are responsible for the budgetary control procedure. The findings of the study indicate, on the basis of linear regression analysis, that coordinating activities and budget management are key factors for budgetary control procedures in CHL Company. [Citation needed] However, the planning of the budget does not have a substantial relationship with the human factors that operate as a moderating influence. However, the research indicates that human elements have a vital role in the coordination, monitoring, and control procedures that are utilized in the budgetary control practices. Given that the human factor intervention effect reveals a strong mediating effect, this study infers that the human factor interruption is one of the primary intervening variables, the absence of which makes good financial performance impossible."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-05-06"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Nin Do Lun, MBF-41,(Day)3rd Batch.pdf", "filesize": [{"value": "732 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 732000.0, "url": {"url": "https://meral.edu.mm/record/8869/files/Nin Do Lun, MBF-41,(Day)3rd Batch.pdf"}, "version_id": "9f5294d1-8124-4f25-8f6c-94f6f5f75e71"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Tin Tin Htwe"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Nin Do Lun"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2023-02-01"}, "item_title": "Effect of Budgetary Control Practices on Financial Performance of CHL Company (Nin Do Lun, 2023)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/8869", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2023-05-06"}, "publish_date": "2023-05-06", "publish_status": "0", "recid": "8869", "relation": {}, "relation_version_is_last": true, "title": ["Effect of Budgetary Control Practices on Financial Performance of CHL Company (Nin Do Lun, 2023)"], "weko_shared_id": -1}