Budgeting for public managers:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Armonk, NY [u.a.]
Sharpe
2010
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | X, 229 S. 24 cm |
| ISBN: | 9780765625243 |
Internformat
MARC
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| 001 | BV036476497 | ||
| 003 | DE-604 | ||
| 005 | 20110420 | ||
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| 008 | 100531s2010 |||| 00||| eng d | ||
| 020 | |a 9780765625243 |9 978-0-765-62524-3 | ||
| 035 | |a (OCoLC)417441366 | ||
| 035 | |a (DE-599)BVBBV036476497 | ||
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| 041 | 0 | |a eng | |
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| 100 | 1 | |a Swain, John W. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Budgeting for public managers |c John W. Swain and B.J. Reed |
| 264 | 1 | |a Armonk, NY [u.a.] |b Sharpe |c 2010 | |
| 300 | |a X, 229 S. |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Budget / United States | |
| 650 | 4 | |a Finance, Public / United States | |
| 650 | 4 | |a Finanzwirtschaft | |
| 651 | 4 | |a USA | |
| 700 | 1 | |a Reed, B. J. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020348091&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-020348091 | ||
Datensatz im Suchindex
| _version_ | 1804142975119261696 |
|---|---|
| adam_text | Titel: Budgeting for public managers
Autor: Swain, John W.
Jahr: 2010
Contents
Preface and Acknowledgments ix
1. Introduction: Public Budgeting for Public Managers 3
A Practical Approach to Public Budgeting 3
Public Budgeting Defined 3
The Two Sides of Budgeting 4
The Public Budgeting Process 5
Differences Among Federal, State, Local, and Nonprofit Budgeting 9
Perspectives 13
Topical Outline 14
Additional Reading and Resources 15
2. Historical Development of Public Budgeting 18
The Beginning Period 18
The Colonial, Revolutionary, and Founding Periods 23
The Nineteenth Century 24
The Twentieth Century 26
Conclusion 31
Additional Reading and Resources 32
3. Sources, Characteristics, and Structures of Public Revenues 34
Perspectives on Revenue 36
Functions Associated With Revenue Generation 37
Factors in Revenue Generation 42
Sources of Revenue 45
Conclusion 52
Additional Reading and Resources 52
4. Public Budgeting Processes: Annual, Episodic,
and Standing Policies 56
Constrained Revenues and Expenditures 57
Diversity of the Formal Process 57
The Budget Cycle 59
Conclusion 84
Appendix: Constrained Revenues and Expenditures 85
Additional Reading and Resources 88
5. Politics Within Public Budgeting 90
Different Kinds of Politics 90
How Public Managers Relate to Different Kinds of Politics 92
Budgetary Politics 93
Budgetary Politics and the Budget Cycle 95
Two Views of Annual Budgetary Politics 96
Systems of Perspectives, Roles, Resources, and Decisions 98
Conclusion 116
Additional Reading and Resources 117
6. Organizing Concepts for Expenditure Budgets:
Formats and Approaches 118
General Discussion of Formats 119
Revenue Formats 121
Lump-Sum Budgeting Approach 122
Line-Item Budgeting Approach 124
Performance Budgeting Approach 126
Program Budgeting Approach 129
What-If Budgeting Approach 133
Mixing Approaches 138
A Commentary on Approaches 139
Conclusion 141
Additional Reading and Resources 141
7. Analysis in Public Budgeting 145
The Analytical Process 146
Analytical Techniques in Public Budgeting 147
Political Analysis 148
Empirical Analysis 151
Cost Analysis 155
System Analysis 159
Consumers of Analysis 162
Conclusion 163
Additional Reading and Resources 163
8. Routine Operating Techniques in Public Budgeting 166
Accounting 166
Forecasting 173
Handling Resources 175
Purchasing 180
Dealing With Personnel 182
Auditing 183
Dealing With Risks 185
Capital Budgeting 187
Conclusion 188
Additional Reading and Resources 189
9. Economic Explanations in Public Budgeting 191
Economic Rationales for Public Organizations 191
Functions 197
Roles 199
Macroeconomics 204
Conclusion 215
Additional Reading and Resources 215
Index 219
About the Authors 229
|
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| indexdate | 2024-07-09T22:40:18Z |
| institution | BVB |
| isbn | 9780765625243 |
| language | English |
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| spelling | Swain, John W. Verfasser aut Budgeting for public managers John W. Swain and B.J. Reed Armonk, NY [u.a.] Sharpe 2010 X, 229 S. 24 cm txt rdacontent n rdamedia nc rdacarrier Budget / United States Finance, Public / United States Finanzwirtschaft USA Reed, B. J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020348091&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Swain, John W. Reed, B. J. Budgeting for public managers Budget / United States Finance, Public / United States Finanzwirtschaft |
| title | Budgeting for public managers |
| title_auth | Budgeting for public managers |
| title_exact_search | Budgeting for public managers |
| title_full | Budgeting for public managers John W. Swain and B.J. Reed |
| title_fullStr | Budgeting for public managers John W. Swain and B.J. Reed |
| title_full_unstemmed | Budgeting for public managers John W. Swain and B.J. Reed |
| title_short | Budgeting for public managers |
| title_sort | budgeting for public managers |
| topic | Budget / United States Finance, Public / United States Finanzwirtschaft |
| topic_facet | Budget / United States Finance, Public / United States Finanzwirtschaft USA |
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