Premium
Reflections on Budget Systems
Author(s) -
Lewis Verne B.
Publication year - 1988
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/1540-5850.00770
Subject(s) - perspective (graphical) , computer science , operations research , business , risk analysis (engineering) , engineering , artificial intelligence
Several prominent budget systems of past years, such as the Planning Programming Budget System and Zero‐Base Budgeting, are no longer popular as comprehensive systems, each system has had a continuing effect on current practices. This article comments on the usefulness of several features of budget systems particularly from a management perspective. It also offers several criteria for design of budget systems which, it is hoped, would help prevent some of the problems that have been encountered in the past.