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Finance and Credit
 

Theoretical aspects of program budgeting in sphere of public and municipal finance

Vol. 19, Iss. 48, DECEMBER 2013

Available online: 30 December 2013

Subject Heading: PUBLIC FINANCE

JEL Classification: 

Makarova S.N. PhD in Economics, Associate Professor, the Department of Finance, the Siberian Federal University
msn2004@list.ru

The results of the analysis of various theoretical approaches are presented in the article and integrated approach to the content of the category budgeting is revealed. Classification of types of budgeting is specified, structural elements of methodology of program budgeting are allocated.

Keywords: budgeting, process, management, method, methodology, finance, funds

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

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