04922oam 22010814 450 991078823470332120230721045617.01-4623-2754-01-4527-2486-51-4518-7018-31-282-84111-49786612841118(CKB)3170000000055060(EBL)1607933(SSID)ssj0000942991(PQKBManifestationID)11558962(PQKBTitleCode)TC0000942991(PQKBWorkID)10974702(PQKB)10570077(OCoLC)763060677(MiAaPQ)EBC1607933(IMF)WPIEE2008160(EXLCZ)99317000000005506020020129d2008 uf 0engurcnu||||||||txtccrA Review of Capital Budgeting Practices /Davina JacobsWashington, D.C. :International Monetary Fund,2008.1 online resource (26 p.)IMF Working PapersIMF working paper ;WP/08/160Description based upon print version of record.1-4519-1471-7 Includes bibliographical references.Contents; I. Introduction; II. Overview of Capital Budgeting Practices; A. Introduction; Boxes; 1. Defining Capital; Tables; 1. An Illustrative Example of the Structure of a Capital Budget; B. The Evolution of Capital Budgeting Practices; C. Capital Budgeting in the 1960's to 1990's; III. Current Capital Budgeting Practices; A. Capital Budgeting in Developed Countries; 2. Stages of Budgetary Management of Public Investment; B. Capital Budgeting in Low-income Countries (LICs); IV. Development of a Reform Strategy for the Integration of Investment Planning and Budget Management in LIC'sA. Introduction B. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. ReferencesA 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.IMF Working Papers; Working Paper ;No. 2008/160Budget processCapital investmentsExpenditures, PublicBudgetingimfPublic FinanceimfNational BudgetimfBudget SystemsimfNational Government Expenditures and Related Policies: InfrastructuresimfOther Public Investment and Capital StockimfNational Government Expenditures and Related Policies: GeneralimfBudgeting & financial managementimfPublic finance & taxationimfBudget planning and preparationimfCapital spendingimfExpenditureimfPublic investment and public-private partnerships (PPP)imfPublic investment spendingimfBudgetimfCapital investmentsimfExpenditures, PublicimfPublic-private sector cooperationimfPublic investmentsimfUnited StatesimfBudget process.Capital investments.Expenditures, Public.BudgetingPublic FinanceNational BudgetBudget SystemsNational Government Expenditures and Related Policies: InfrastructuresOther Public Investment and Capital StockNational Government Expenditures and Related Policies: GeneralBudgeting & financial managementPublic finance & taxationBudget planning and preparationCapital spendingExpenditurePublic investment and public-private partnerships (PPP)Public investment spendingBudgetCapital investmentsExpenditures, PublicPublic-private sector cooperationPublic investments300Jacobs Davina1485185DcWaIMFBOOK9910788234703321A Review of Capital Budgeting Practices3704176UNINA