A Review of Capital Budgeting Practices /

A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of p...

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מידע ביבליוגרפי
מחבר ראשי: Jacobs, Davina
פורמט: כתב-עת
שפה:English
יצא לאור: Washington, D.C. : International Monetary Fund, 2008.
סדרה:IMF Working Papers; Working Paper ; No. 2008/160
גישה מקוונת:Full text available on IMF
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245 1 2 |a A Review of Capital Budgeting Practices /  |c Davina Jacobs. 
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490 1 |a IMF Working Papers 
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500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
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520 3 |a A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries. 
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830 0 |a IMF Working Papers; Working Paper ;  |v No. 2008/160 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2008/160/001.2008.issue-160-en.xml  |z IMF e-Library