Top-down Budgeting as a Tool for Central Resource Management:
Top-down budgeting emerged in the 1990s as a response to fiscal crisis. Previously, the traditional bottom-up approach to budget formulation had conferred centralised authority for resource allocation on the finance ministry. Then, in an attempt to control the growing fiscal deficits in the 1990s, t...
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| Format: | Elektronisch Artikel |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2006
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| Online-Zugang: | Volltext |
| Zusammenfassung: | Top-down budgeting emerged in the 1990s as a response to fiscal crisis. Previously, the traditional bottom-up approach to budget formulation had conferred centralised authority for resource allocation on the finance ministry. Then, in an attempt to control the growing fiscal deficits in the 1990s, the finance ministry only set the overall expenditure ceiling and subceilings, and delegated detailed resource allocation decisions to line ministries. However, the level of delegation and the method of determining the expenditure ceilings vary across countries. This article describes country experiences with top-down budgeting and makes policy suggestions for its use as a tool for central resource management. The article also explores the relative advantages, disadvantages, and complementarities of the two approaches. |
| Beschreibung: | 1 Online-Ressource (40 p.) |
| DOI: | 10.1787/budget-v6-art4-en |
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| spelling | Kim, John M... VerfasserIn aut Top-down Budgeting as a Tool for Central Resource Management John M., Kim and Chung-Keun, Park Paris OECD Publishing 2006 1 Online-Ressource (40 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Top-down budgeting emerged in the 1990s as a response to fiscal crisis. Previously, the traditional bottom-up approach to budget formulation had conferred centralised authority for resource allocation on the finance ministry. Then, in an attempt to control the growing fiscal deficits in the 1990s, the finance ministry only set the overall expenditure ceiling and subceilings, and delegated detailed resource allocation decisions to line ministries. However, the level of delegation and the method of determining the expenditure ceilings vary across countries. This article describes country experiences with top-down budgeting and makes policy suggestions for its use as a tool for central resource management. The article also explores the relative advantages, disadvantages, and complementarities of the two approaches. Governance Park, Chung-Keun MitwirkendeR ctb Enthalten in OECD Journal on Budgeting Vol. 6, no. 1, p. 87-125 volume:6 year:2006 number:1 pages:87-125 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/budget-v6-art4-en Volltext |
| spellingShingle | Kim, John M.. Top-down Budgeting as a Tool for Central Resource Management Governance |
| title | Top-down Budgeting as a Tool for Central Resource Management |
| title_auth | Top-down Budgeting as a Tool for Central Resource Management |
| title_exact_search | Top-down Budgeting as a Tool for Central Resource Management |
| title_full | Top-down Budgeting as a Tool for Central Resource Management John M., Kim and Chung-Keun, Park |
| title_fullStr | Top-down Budgeting as a Tool for Central Resource Management John M., Kim and Chung-Keun, Park |
| title_full_unstemmed | Top-down Budgeting as a Tool for Central Resource Management John M., Kim and Chung-Keun, Park |
| title_short | Top-down Budgeting as a Tool for Central Resource Management |
| title_sort | top down budgeting as a tool for central resource management |
| topic | Governance |
| topic_facet | Governance |
| url | https://doi.org/10.1787/budget-v6-art4-en |
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