A Review of Capital Budgeting Practices / / Davina Jacobs

• Autore: Jacobs Davina
• Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2008
• Descrizione fisica: 1 online resource (26 p.)
• Disciplina: 300
• Soggetto topico: Budget process; Capital investments; Expenditures, Public; Budgeting; Public Finance; National Budget; Budget Systems; National Government Expenditures and Related Policies: Infrastructures; Other Public Investment and Capital Stock; National Government Expenditures and Related Policies: General; Budgeting & financial management; Public finance & taxation; Budget planning and preparation; Capital spending; Expenditure; Public investment and public-private partnerships (PPP); Public investment spending; Budget; Public-private sector cooperation; Public investments
• Soggetto geografico: United States
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: 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's ; A. Introduction B. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References
• Sommario/riassunto: 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.
• Titolo autorizzato: A Review of Capital Budgeting Practices
• ISBN: 1-4623-2754-0; 1-4527-2486-5; 1-4518-7018-3; 1-282-84111-4; 9786612841118
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910788234703321
• Lo trovi qui: Univ. Federico II
• Serie: IMF Working Papers; Working Paper ; ; No. 2008/160