Reflections on Budget Systems
作者:
Verne B. Lewis,
期刊:
Public Budgeting&Finance
(WILEY Available online 1988)
卷期:
Volume 8,
issue 1
页码: 4-19
ISSN:0275-1100
年代: 1988
DOI:10.1111/1540-5850.00770
出版商: Blackwell Publishers Ltd.
数据来源: WILEY
摘要:
Several prominent budget systems of past years, such as the Planning Programming Budget System and Zero‐Base Budgeting, are no longer popular as comprehensive systems, each system has had a continuing effect on current practices. This article comments on the usefulness of several features of budget systems particularly from a management perspective. It also offers several criteria for design of budget systems which, it is hoped, would help prevent some of the problems that have been encountered in the pas
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