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| Author: | Blackorby, C. Russell, R. |
| Title: | Proportional budgeting and decentralization |
| Journal: | Econometrica
1995 : MAR, VOL. 63:2, p. 431-440 |
| Index terms: | BUDGETING DECENTRALISATION ECONOMICS |
| Language: | eng |
| Abstract: | Goverments, unnoversities, and other not-for-profit organizations frequently employ two - potentially incongruent - budgeting procedures: proportional budgeting and decentralization. The former entails allocating budget increments or decrements uniformly across divisions or sectors of the organizaiton. The latter requires each division to spent its allocation optimally from the point of view of the organization as a whole. |
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