Programarea Planificarea Sistemului Bugetar - PPBS
<p>Unlike the line-item budget, which lists total departmental appropriations by items for which will spend funds, a program budget displays a series of “mini-budgets,” which show the cost of each of the activities that departments perform. In the case of the water department, for example, a s...
| Main Authors: | , |
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| Format: | Article |
| Language: | ron |
| Published: |
Babes-Bolyai University
2004-10-01
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| Series: | Revista Transilvană de Ştiinţe Administrative |
| Online Access: | https://rtsa.ro/rtsa/index.php/rtsa/article/view/243 |
| _version_ | 1797218286250754048 |
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| author | Dan Tudor LAZĂR Adrian Mihai INCEU |
| author_facet | Dan Tudor LAZĂR Adrian Mihai INCEU |
| author_sort | Dan Tudor LAZĂR |
| collection | DOAJ |
| description | <p>Unlike the line-item budget, which lists total departmental appropriations by items for which will spend funds, a program budget displays a series of “mini-budgets,” which show the cost of each of the activities that departments perform. In the case of the water department, for example, a separate mini-budget would be established for water production and distribution, water system repair and maintenance and meter reading. Program budgeting enables to identify the total cost of each service and set spending levels and priorities accordingly. The downside to the program budget approach is that considerable time is required to establish and maintain the system. Also, programs tend to overlap, both between departments and within the same departments, which can make the collecting data difficult.</p> |
| first_indexed | 2024-04-24T12:15:20Z |
| format | Article |
| id | doaj.art-120223aa695e4f8abdf3647ced4ee751 |
| institution | Directory Open Access Journal |
| issn | 1454-1378 |
| language | ron |
| last_indexed | 2024-04-24T12:15:20Z |
| publishDate | 2004-10-01 |
| publisher | Babes-Bolyai University |
| record_format | Article |
| series | Revista Transilvană de Ştiinţe Administrative |
| spelling | doaj.art-120223aa695e4f8abdf3647ced4ee7512024-04-08T08:46:56ZronBabes-Bolyai UniversityRevista Transilvană de Ştiinţe Administrative1454-13782004-10-01612168174243Programarea Planificarea Sistemului Bugetar - PPBSDan Tudor LAZĂR0Adrian Mihai INCEU1lector universitar dr, Catedra de Administraţie Publică, Facultatea de Știinţe Politice și Administrative, Universitatea Babeș-Bolyai, Cluj-Napocalector universitar dr, Catedra de Administraţie Publică, Facultatea de Știinţe Politice și Administrative, Universitatea Babeș-Bolyai, Cluj-Napoca<p>Unlike the line-item budget, which lists total departmental appropriations by items for which will spend funds, a program budget displays a series of “mini-budgets,” which show the cost of each of the activities that departments perform. In the case of the water department, for example, a separate mini-budget would be established for water production and distribution, water system repair and maintenance and meter reading. Program budgeting enables to identify the total cost of each service and set spending levels and priorities accordingly. The downside to the program budget approach is that considerable time is required to establish and maintain the system. Also, programs tend to overlap, both between departments and within the same departments, which can make the collecting data difficult.</p>https://rtsa.ro/rtsa/index.php/rtsa/article/view/243 |
| spellingShingle | Dan Tudor LAZĂR Adrian Mihai INCEU Programarea Planificarea Sistemului Bugetar - PPBS Revista Transilvană de Ştiinţe Administrative |
| title | Programarea Planificarea Sistemului Bugetar - PPBS |
| title_full | Programarea Planificarea Sistemului Bugetar - PPBS |
| title_fullStr | Programarea Planificarea Sistemului Bugetar - PPBS |
| title_full_unstemmed | Programarea Planificarea Sistemului Bugetar - PPBS |
| title_short | Programarea Planificarea Sistemului Bugetar - PPBS |
| title_sort | programarea planificarea sistemului bugetar ppbs |
| url | https://rtsa.ro/rtsa/index.php/rtsa/article/view/243 |
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