publication . Article . 2004

Bugetul funcțional (Line - Item Budget) și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB)

Dan Tudor LAZĂR; Adrian Mihai INCEU;
Open Access Romanian
  • Published: 01 Jun 2004 Journal: Revista Transilvană de Ştiinţe Administrative (issn: 1454-1378, Copyright policy)
  • Publisher: Babes-Bolyai University
Abstract
<p>A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to prepare and doesn’t require sophisticated financial skills. Also, the line-item budget is straightforward, simple to administer and readily understood by everybody. Moreover, the simplicity of the system makes it easier to monitor revenues and expenditures, which is important in this era of shrinking resources. Zero-based budgeting is a system that requires all departments to...
Subjects
free text keywords: Law, K, Political science, J, Political institutions and public administration (General), JF20-2112
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