Bottom-Up or Top-Down, both Required Commitment

Bottom-Up or Top-Down, both Required Commitment

One of the strategies of the Ministry of Finance is to encourage good budget management top-down by including the element of budget realization in setting the Key Performance Indicator (IKU). Determining the target budget of a year is top-down, while for budget withdrawal plan (prognosis budget) eac...

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Bibliographic Details
Main Authors: Renny Sukmono, Riani Budiarsih
Format: Article
Language:English
Published: The Management Institute, Faculty of Economics, Universitas Andalas 2019-05-01
Series:AMAR (Andalas Management Review)
Subjects:
prognosis budget
budget realization
budget achievement
commitment
Top-Down
Bottom-Up
Online Access:http://amareview.fekon.unand.ac.id/index.php/amar/article/view/5

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