The main objective of this article is to study three types of budgetary systems than have been used for the past fifty years. The article is going to discuss the framework of each system, and show the benefits that can be gained from adapting each system. It also highlights the impediments that emerged from using such systems. The implementation of both PPBS and ZBB evinced that both systems suffered from many problems and incremental budgeting is still applicable and useful for all times. Key Words: Budgeting, Decision Making, Incremental Budget, Planning Programing Budgeting System, Zero Based Budget.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
Benzer Makaleler | Yazar | # |
---|
Makale | Yazar | # |
---|