Język Polski
English
Published
:
2006-12-30
The Rationale and the Conditions for the Introduction of Task Budgeting
Leszek Patrzałek
Abstract
The paper presents the rationale for changes in the organization of the budgetary process in Poland as well as the conditions for the implementation of task budgeting. In the first section, the author demonstrates that the changes introduced in the public finance sector after 1990 have not had much effect on the structure of expenditure by the public sector and on the procedures for budget preparation, adoption and performance. The applicability and viability of task budgeting relates to the need of identifying the predictable direct and indirect costs of social and public services, the necessity to capture multiple variants of the total projected cost of budgeted tasks, and the requirement of advance budget planning for the years to come. In the following section, the author emphasizes the significance of choosing adequate measurements for assessing the effects of budget spending, and discusses the problems arising from the tensions between strategic planning, the 3-year budget planning process, the development of budget drafts and the ultimate adoption of the budget. (original abstract)Keywords:
Public finance, Task budget, Budget expenditures, Public finance sectorDetails
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Authors
Citation rules
Patrzałek, L. (2006). The Rationale and the Conditions for the Introduction of Task Budgeting. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 19(19). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1726