BUDGETING SYSTEMS AND THEIR APPLICABILITY IN PUBLIC SECTOR

Yıl 2001, Sayı: 17, 17 - 36, 31.12.2001

Muhlis Bagdigen

Öz

Views on the need for a public budget have varied över time. Before the tvventieth century, the chief reason for the early application to the budget was a desire to control public spending and taxation. The mid-twentieth century saw majör worldwide changes in socio-economic circumstances and therefore in budgeting. Keynesian thinking had led many economists to consider the public budget not only as legislative govemmental tool, but also as an instrument for political, economic, accounting, and adnlinistrative of the public sector. Since then, the budget has been examined from the vievvpoint of a number of disciplines.

This paper analyzes the issue of budgeting and budgeting systems with special reference to TBS, PBS and PPBS and their applicability in public sector. Comparisons of these systems have shown that although TBS is used widely within the public sector, PPBS is, hovvever, dominated as the most functional one to apply for budgeting.

Anahtar Kelimeler

bütçeleme sistemleri, bütçe oluşturma, kamu sektöründe uygulanabilirliği

Kaynakça

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