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Programme budgeting and efficiency of financial control

Kalyu Donev () and Ruslana Dimitrova ()
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Kalyu Donev: University of Economics - Varna
Ruslana Dimitrova: University of Economics - Varna

An Annual Book of University of Economics - Varna, 2015, vol. 87, issue 1, 7-58

Abstract: Programme budgeting is an effective instrument for contemporary management inthe public sector. In that respect, in this study there are considered the essentialcharacterization, the principles and tools of programme budgeting. There are analysed the models used and the issues connected with those. Against the background of the "good practices" in programme budgeting of countries such as the USA, New Zealand, Franceand the Netherlands, there is analysed its application in Bulgaria. The practical andapplied issues focus on information support, the evaluation, monitoring and efficiency offinancial control for monitoring program execution and the achieved results.

Keywords: Programme budgeting; financial control; monitoring program execution (search for similar items in EconPapers)
JEL-codes: H61 (search for similar items in EconPapers)
Date: 2015
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