Oditor, No. 03/2012

COMPARATIVE EXPRESSION OF DIFFERENT CONCEPTS OF PLANNING AND PREPARATION OF THE BUDGET
Dr Radovan Damnjanović[90], Milan Mihajlović[91]

UDC: 336.143/.144
COBISS.SR-ID 213954060

Abstract

For economically rational use of scarce resources available to fund all budget users under the relevant state sector to improve existing and explore and invent new, more modern organizational solutions, methods and procedures for planning. This paper presents an analytical comparison of present organizational solutions, methods and procedures are done in the planning and execution of state needs and expenses. By using certain methods of trying to find the most appropriate solution that would be in terms of persistent scarcity of funds for public consumption, planning and execution of public expenditures could be reduced to frameworks “tolerable” for the national economy.

Keywords: public expenditure, expenditure planning, budgeting.

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[90]Radovan Damnjanović, Ph.D., General staff of the Serbian Army, Birčaninova no. 5, Belgrade, Serbia
[91]Milan Mihajlović, M.A., Alfa University, Palmira Toljatija no. 3, Novi Beograd, Serbia, E-mail: milan.mih83@gmail.com