The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We’re presenting in...

La remise en cause du processus budgétaire s’est intensifiée ces dernières années et a parfois conduit à la suppression du budget. Les premiers cas d’entreprise gérant sans budget peuvent être maintenant analysés afin de mieux comprendre les enjeux et le degré de nouveauté des...

Owing to the deteriorating economy of Guatemala, authorities requested a Stand-By Arrangement (SBA) with access of SDR 630.6 million in April 2009, which aimed at safeguarding macroeconomic and financial stability and anchoring investor confidence. Executive Directors have agreed that the SBA is...

The article presents the role of budgetary control in the detection and analysis of deviations from the budget, by comparing the results with the expected situation. The specialized literature presents several models for the analysis of deviations from budgeted values. Budgetary management of...

Освещены основные проблемы организации бюджетного контроля в муниципальном образовании предлагаются возможные варианты решения, которые позволят увеличить...

В статье рассматривается содержание управления затратами на основе функционального подхода. Основное внимание уделено планированию и контролю затрат....

Раскрывается понятие бюджетного контроля через последовательное рассмотрение сущности категорий «контроль», «финансовый контроль», «государственный и...

Because of the increasing importance of effective and productive management of public organizations, budgetary slack is started to be seen as an important problem for public organizations. In order to contribute the solution of this problem, the current study investigates the effects of...

Can an accrual budgeting system-a system in which budgetary spending authorizations to line ministries are formulated in accrual terms-serve the needs of good fiscal policy? If so, how must such a system be designed? What are the practical challenges which may arise in implementing sound fiscal...

This report examines the Observance of Standards and Codes on Fiscal Transparency for Croatia. The assessment reveals that Croatia meets the fiscal transparency code in a number of areas and has been making significant progress in strengthening fiscal management and transparency. The allocation...