Cutback budgeting
作者:
Robert D. Behn,
期刊:
Journal of Policy Analysis and Management
(WILEY Available online 1985)
卷期:
Volume 4,
issue 2
页码: 155-177
ISSN:0276-8739
年代: 1985
DOI:10.2307/3324622
出版商: Wiley Subscription Services, Inc., A Wiley Company
数据来源: WILEY
摘要:
AbstractThe process of cutback budgeting that occurs in an era of retrenchment differs significantly from budgeting in circumstances of revenue growth. Negotiating an agreement on a set of decrements is far more complicated than allocating increments: No one wants to be the first to propose a cut in another constituency's budget, and any coalition formed in support of a given package of cuts is inherently unstable. Still, several conditions appear to facilitate cutback budgeting: an overarching issue that elicits broad support for the total package of decrements; parliamentary procedures that limit voting to either for or against the entire package; and active, aggressive leadership. Whereas incremental budgeting may proceed in a routine and orderly fashion, the cutback process is always likely to involve conflict.
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