Top-Down Budgeting—An Instrument to Strengthen Budget Management

Top-Down Budgeting—An Instrument to Strengthen Budget Management
Author: Gösta Ljungman
Publisher: International Monetary Fund
Total Pages: 26
Release: 2009-11-01
Genre: Business & Economics
ISBN: 1451873905

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This paper examines the rationale for a top-down approach to budget preparation and approval, and discusses some factors that have to be considered when reorienting the budget process along these lines. The paper argues that the sequence in which budgetary decisions are taken matters, and that a strong top-down approach strengthens fiscal discipline and improves policy prioritization and coordination. Top-down budgeting also alters the division of roles and responsibilities between the central budget authority and line ministries, and requires that the process of determining the total expenditure level, sectoral allocations and individual appropriations is clarified. Finally, the paper argues that strong top-down elements in the parliamentary budget voting process can be effective in addressing the risk of excessive and unsustainable amendments during budget approval.

Guidelines for Public Expenditure Management

Guidelines for Public Expenditure Management
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
Total Pages: 84
Release: 1999-07-01
Genre: Business & Economics
ISBN: 9781557757876

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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.

Managing Budgets

Managing Budgets
Author: DK
Publisher: Dorling Kindersley Ltd
Total Pages: 120
Release: 2009-07-01
Genre: Business & Economics
ISBN: 1405352175

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Learn all you need to know about the budgeting process from preparing a forecast to monitoring a budget and making adjustments. Managing Budgets gives you a clear understanding of the different types of business budget and includes a full glossary of terms. It shows you how to negotiate to get your budget approved how to control expenditure and how to identify problems and react to them quickly and effectively. Useful tips help you to handle real-life situations and develop first-class budgeting skills that will dramatically improve efficiency and results.

DK Essential Managers: Managing Budgets

DK Essential Managers: Managing Budgets
Author: DK Publishing
Publisher: Penguin
Total Pages: 95
Release: 2000-08-15
Genre: Business & Economics
ISBN: 0756662559

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Learn all you need to know about the budgeting process, from preparing a forecast to monitoring variances and making adjustments. Managing Budgets gives you a clear understanding of the budgeting cycles and explains standard concepts and terms. It shows you how to create a personalized budgeting system, anticipate revenues and estimate expenditures, correct errors, and motivate staff to achieve financial targets. Useful tips help you to handle real-life situations and develop first-class budgeting skills that will dramatically improve efficiency and results. The Essential Manager have sold more than 1.9 million copies worldwide! Experienced and novice managers alike can benefit from these compact guides. The topics are relevant to every work environment, from large corporations to small businesses. Concise treatments of dozens of business techniques, skills, methods, and problems are presented with hundreds of photos, charts, and diagrams. It is the most exciting and accessible approach to business and self-improvement available. Forecasting, expenditures, priorities, and safety margins.

4 Ways to Budget for Change

4 Ways to Budget for Change
Author: Jeff Davidson
Publisher: Breathing Space Institute
Total Pages: 15
Release: 2009
Genre: Business & Economics
ISBN:

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Ways to prepare a budget for the expenses that change might bring

Comparative Public Budgeting

Comparative Public Budgeting
Author: George M. Guess
Publisher: Cambridge University Press
Total Pages: 287
Release: 2021-01-07
Genre: Law
ISBN: 1107198291

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

Material on Budgeting

Material on Budgeting
Author:
Publisher:
Total Pages:
Release: 1944
Genre: Budget
ISBN:

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Material on Budgeting

Material on Budgeting
Author: American University (Washington, D.C.). School of Social Sciences and Public Affairs
Publisher:
Total Pages:
Release: 1944
Genre: Budget
ISBN:

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Counting the Cost

Counting the Cost
Author: Clemens Sedmak
Publisher: Liturgical Press
Total Pages: 186
Release: 2024-04-05
Genre: Religion
ISBN: 0814689264

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What difference would Catholic Social Tradition make if it guided our personal and communal financial decision-making? The Sermon on the Mount reminds us of this fundamental decision-making when it comes to questions of faith and money: “No one can serve two masters; for a slave will either hate the one and love the other or be devoted to the one and despise the other. You cannot serve God and wealth” (Matthew 6:24). In Counting the Cost, Clemens Sedmak and Kelli Reagan Hickey suggest a theological and spiritual discernment process for the everyday reality of budgeting and financial planning that explores the status of money and monetary values by reflecting on this gospel call. Counting the Cost explains how Catholic Social Teaching provides a framework for our thinking around finances by answering questions such as: What does this fundamental decision look like in times of financial scarcity and stewardship responsibilities? How do the attitudes that Jesus invites us into shape the ways we make financial decisions? And how can budgeting be and become a way of discipleship for individuals, parishes, and dioceses? The book includes a range of financial decision-making examples and reconstructs them as decisions about priorities, values, and commitments to respond to the world and its material realities in a gospel-inspired way. The Enacting Catholic Social Tradition series is dedicated to the systematic application of Catholic Social Teaching to real-world problems and issues. Written for both academics and pastoral practitioners who want to draw on and learn more about the rich resources of Catholic Social Tradition for the practical work of justice, the series aims to strengthen the capacity of the church to respond lovingly and well to the demands of the gospel.

OECD Journal on Budgeting, Volume 2012 Supplement 1 Budgeting in Luxembourg: Analysis and recommendations

OECD Journal on Budgeting, Volume 2012 Supplement 1 Budgeting in Luxembourg: Analysis and recommendations
Author: OECD
Publisher: OECD Publishing
Total Pages: 81
Release: 2013-03-26
Genre:
ISBN: 9264195815

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This report studies budgetary planning, financial information, internal audit, and related policies in the administrative entities of Luxembourg and makes a series of recommendations.