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Divided Budgeting of Operating and Investment Costs Problem: International Practice

Author

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  • Olga V. Bogacheva

    (Financial Research Institute, Moscow, Russia)

Abstract

The specific features of public capital expenditures fuel the ongoing interest of both researchers and policy makers to issues of divided budgeting of capital and operating expenditures. Russian economic literature also attributes great importance to the problems of using government finance tools to fund capital investment projects. The paper focuses on the international practices of addressing problems of integrating the processes of government operating and capital expenditures planning and execution.

Suggested Citation

  • Olga V. Bogacheva, 2015. "Divided Budgeting of Operating and Investment Costs Problem: International Practice," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 38-44, October.
    • Handle: RePEc:fru:finjrn:150503:p:38-44
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