A Review of Capital Budgeting Practices

A Review of Capital Budgeting Practices

4.11 - 1251 ratings - Source

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.These policies should reflect the cost structure of the activities and the possibilities for user-financing, as well as political priorities. ... 0 A public investment agency, with strong links to the Ministry of Finance, should prepare guidelines for project development and analysis. ... Decisions regarding PPPs should be an integral part of the budget process, and PPP arrangements should be fully disclosed inanbsp;...

Title:A Review of Capital Budgeting Practices
Author: Ms. Davina F. Jacobs
Publisher:International Monetary Fund - 2008-06-01

You must register with us as either a Registered User before you can Download this Book. You'll be greeted by a simple sign-up page.

Once you have finished the sign-up process, you will be redirected to your download Book page.

How it works:
  • 1. Register a free 1 month Trial Account.
  • 2. Download as many books as you like (Personal use)
  • 3. Cancel the membership at any time if not satisfied.

Click button below to register and download Ebook
Privacy Policy | Contact | DMCA