CERTAIN CONSIDERATIONS ON THE PRINCIPLES AND TECHNIQUES OF BUDGET MANAGEMENT

Abstract

The management of financial pubic administration leaves increasingly less room for change, while developing mechanisms that are difficult to manage, thus leading to stereotyped practices. In this sense, people with practical tasks need to demonstrate the rigor and innovation, to justify the costs and if possible, to estimate the amounts to be collected. Throughout this paper we focus on marginal analysis of budget programming techniques, as well as on non-marginal techniques. We will also demonstrate the importance PPBES system that has as main objective the synchronization of strategies, budgets, distribution of forces and investment. This system connects the policy of management to the policy of decision, thus being a complex system that offers the possibility to identify optimal solutions.