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Programme budgeting and efficiency of financial control

Author

Listed:
  • Kalyu Donev

    (University of Economics - Varna)

  • Ruslana Dimitrova

    (University of Economics - Varna)

Abstract

Programme budgeting is an effective instrument for contemporary management inthe public sector. In that respect, in this study there are considered the essentialcharacterization, the principles and tools of programme budgeting. There are analysed the models used and the issues connected with those. Against the background of the "good practices" in programme budgeting of countries such as the USA, New Zealand, Franceand the Netherlands, there is analysed its application in Bulgaria. The practical andapplied issues focus on information support, the evaluation, monitoring and efficiency offinancial control for monitoring program execution and the achieved results.

Suggested Citation

  • Kalyu Donev & Ruslana Dimitrova, 2015. "Programme budgeting and efficiency of financial control," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 87(1), pages 7-58, January.
    • Handle: RePEc:vrn:yrbook:y:2015:i:1:p:7-58
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    More about this item

    Keywords

    Programme budgeting; financial control; monitoring program execution;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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