Une nouvelle méthode de rationalisation des choix de dépenses publiques susceptible d'intéresser la défense
Alain Euzéby,
Chantal Euzéby and
Jacques Fontanel ()
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Alain Euzéby: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - UPMF - Université Pierre Mendès France - Grenoble 2 - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble
Chantal Euzéby: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - UPMF - Université Pierre Mendès France - Grenoble 2 - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble
Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - UPMF - Université Pierre Mendès France - Grenoble 2 - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble
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Abstract:
The rationalisation of budgetary choices is a set of procedures designed to determine the best possible allocation of public resources. The ZBB (Zero-Base-Budgeting) method, promoted in the United States by Jimmy Carter, proposes to extend the PPBS (Planning-Programming-Budgeting System) and MBO (Management by Objectives) methods, by carrying out a systematic review, at regular intervals, of all budget appropriation authorisations in order to measure their opportunity costs, and thus to maintain or abandon tax-financed programmes. An analysis based on military spending makes it possible to measure its value, but also its cumbersomeness and limitations.
Keywords: Military expenditure; Budget choices rationalisation; Rationalisation des choix budgétaires; Dépenses militaires; Z.B.B.; M.B.O; P.P.B.S (search for similar items in EconPapers)
Date: 1981
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Published in ARES, 1981, 1980, III, pp.107-130
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02999056
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