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Current Budgeting Practices in U.S. Industry

Author : Srinivasan Umapathy

Publisher : Praeger

Page : 226 pages

File Size : 41,55 MB

Release : 1987-12

Category : Business & Economics

ISBN :

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Book Description

Umapathy, in conjunction with the National Association of Accountants, surveyed over 400 companies nationwide to compile a profile of budgeting practices and budget manager qualifications. He also sought to determine whether there are significant variations in practices in different industries, different management philosophies and between financially successful and unsuccessful companies. In the last two chapters he provides a number of suggestions for improving budgetary practices by examining those used by successful companies and exploring the implications of the research for managers and academics. He briefly describes a model of effective planning and control systems taht combines the perspectives of accounting, organizational beharior, and strategic policy. Accountants in industry will find this an interesting work with a lot of useful information to help appraise the relative state of their companies' budgetary practices. Academic accountants will encounter much interesting data and a good syntheses of recent research on the subject. Journal of Accountancy



Guidelines for Public Expenditure Management

Author : Mr.Jack Diamond

Publisher : International Monetary Fund

Page : 84 pages

File Size : 19,27 MB

Release : 1999-07-01

Category : Business & Economics

ISBN : 9781557757876

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Book Description

Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.



Public Budgeting Systems

Author : Robert D. Lee Jr.

Publisher : Jones & Bartlett Publishers

Page : 773 pages

File Size : 37,44 MB

Release : 2009-11-09

Category : Business & Economics

ISBN : 1449662269

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Book Description

A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.



Public Budgeting Systems

Author : Robert D. Lee

Publisher : Jones & Bartlett Learning

Page : 773 pages

File Size : 10,86 MB

Release : 2008

Category : Business & Economics

ISBN : 0763746681

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Book Description

A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.



Public Budgeting Systems

Author : Robert D. Lee

Publisher : Jones & Bartlett Learning

Page : 664 pages

File Size : 30,60 MB

Release : 2004

Category : Business & Economics

ISBN : 9780763731298

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Book Description

A complete and balanced reference, this timely resource surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. Public Budgeting Systems, Seventh Edition retains the structure of the sixth edition yet gives increased attention to topics such as program information and government's role in the economy and has been updated with all new tables and exhibits. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.



Comparative Public Budgeting

Author : George M. Guess

Publisher : Cambridge University Press

Page : 287 pages

File Size : 28,17 MB

Release : 2021-01-07

Category : Law

ISBN : 1107198291

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Book Description

This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.



A Review of Capital Budgeting Practices

Author : Ms.Davina F. Jacobs

Publisher : International Monetary Fund

Page : 26 pages

File Size : 11,19 MB

Release : 2008-06-01

Category : Business & Economics

ISBN : 1451870183

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Book Description

A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.



Understanding Government Budgets

Author : R. Mark Musell

Publisher : Routledge

Page : 117 pages

File Size : 39,37 MB

Release : 2009-09-10

Category : Business & Economics

ISBN : 1135855560

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Book Description

Budgets in the United States follow rules of presentation and use terms that make sense to few outside the world of government finance. Moreover, practices vary widely among the thousands of governments in the country, between federal, state, and local levels. Understanding Government Budgets offers detailed explanations of each of the different types of information found in budgets, featuring annotated examples from both state and local budgets, as well as the budget of the federal government. It stresses that the choices made about format and organization influence the story a budget tells about government. The goal of the book is to make the format of budgets and the information they contain accessible and understandable, helping users make better sense of government and its performance. Perfect for undergraduate or graduate level courses in budgeting and public administration, Understanding Government Budgets also makes a useful guide to budgets for the average citizen with an interest in how government operates or journalists writing about it.



Public Budgeting Systems

Author : Robert D. Lee

Publisher :

Page : 380 pages

File Size : 48,42 MB

Release : 1989

Category : Business & Economics

ISBN :

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Book Description

A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. With this updated text, leaders will gain a first-rate understanding of the methods by which financial decisions are reached within a system, as well as ways in which different types of information are used in budgetary decision making. The Eighth Edition includes: A New Chapter on Revenue, A New Chapter on Capital Financing, More case studies and practical information, More figures and charts to make the information accessible. Book jacket.



Capital Management and Budgeting in the Public Sector

Author : Srithongrung, Arwiphawee

Publisher : IGI Global

Page : 379 pages

File Size : 47,21 MB

Release : 2019-01-11

Category : Business & Economics

ISBN : 1522573305

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Book Description

To create an enhanced quality of life, attract business relocation, and enhance equity in access to public infrastructure, governmental bodies must take certain precautions with their money. Budgeting at such a high level requires careful evaluation and research that addresses every aspect of financial management. Capital Management and Budgeting in the Public Sector provides emerging research exploring the theoretical and practical aspects of long-term capital planning, annual capital budgeting, capital budget execution, and public spending evaluation. Featuring coverage on a broad range of topics such as fiscal federalism, political regime, and project execution management, this book is ideally designed for managers, accountants, professionals, practitioners, and researchers working in the areas of public finance and/or international development.