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- posete u poslednjih 30 dana:12
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2020, vol. 2, br. 2, str. 15-29
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Održivost budžetskih načela i procedura
Sustainability of budget principles and procedures
Sažetak
Aktuelnost teme, nešto čemu se poslednjih godina pridaje na važnosti i prisutnost u svakodnevnoj kominikaciji podstakla je njenu analizu. U radu će biti prikazana anliza održivosti budžetskih načela i budžetskih procedura, korišćenjem metoda analiza podataka, tako što će se izneti i detaljno opisati sva načela budžeta (načelo budžetskog jedinstva, potpunosti, tačnosti, budžetske ravnoteže, specijalizacije, trajanja, jasnoće i javnosti) kao i procedure (izrada budžeta, donošenje budžeta, izvršenje i kontrolu budžeta) kroz koje budžet prolazi.
Abstract
The topicality of the topic, something that has been given importance in recent years and its presence in everyday communication has stimulated its analysis. The paper will present an analysis of the sustainability of budget principles and budget procedures, using data analysis methods, by presenting and describing in detail all budget principles (principle of budget unity, completeness, accuracy, budget balance, specialization, duration, clarity and publicity) as and the procedures (budgeting, budgeting, execution and control of the budget) that the budget goes through.
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