haku: @indexterm Budget / yhteensä: 273
viite: 163 / 273
| Tekijä: | Ossadnik, W. |
| Otsikko: | Das System der Haushaltsplanung und -abrechnung im Spannungsfeld zwischen tragerbezogenem Instrumentierungsanspruch und dezentralem Eigensteuerungsbedarf (The state budget under conflicting requirements) |
| Lehti: | Betriebswirtschaftliche Forschung und Praxis
1989 : NR. 6, p. 509-519 |
| Asiasana: | BUDGET PLANNING PROGRAMMING BUDGETING SYSTEM |
| Kieli: | ger |
| Tiivistelmä: | The present rigid system of central budgeting hinders the flexible adjustment of government firms to changing market environment. To managers of government firms a leeway must be given in order that they may follow their own strategies. Planning tools to implement such requirements are presented, e. g. the socalled Planning-Programming-Budgeting System. |
SCIMA