Home  Journals  Finance and Credit  21(405) - 2010 June

The international experience of introduction of the budgeting

Available online: 27 May 2010

Subject Heading: Foreign experience

JEL Classification: 

One of the most effective methods of the financial planning providing drawing up detailed, coordinated on all divisions and functions of the plan of work of the organization as a whole and the control of its execution, is budgeting.
     Under the term the budgeting focused on result, understand such approach to budgetary process at which the expenditure of financial resources contacts socially significant results expected from it.
     The main maintenance of the given block is materialized in consideration of experience of introduction in budgetary process of the budgeting focused on result, experience of planning of the project of the budget depending on the purposes put before the state and problems and the reached results. In the block experience of such foreign countries, as the USA, Canada, Norway, New Zealand, Great Britain and the Netherlands is considered.

Keywords: budget, budgeting, purpose, task, problem, inputs, outcomes, outputs

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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