Budgeting for Public Managers.

Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Preface and Acknowledgments -- 1. Introduction: Public Budgeting for Public Managers -- A Practical Approach to Public Budgeting -- Public Budgeting Defined -- The Two Sides of Budgeting -- The Public Budgeting Process -- Differences Among Federal, State, Local, and Nonprofit Budgeting -- Perspectives -- Topical Outline -- Additional Reading and Resources -- 2. Historical Development of Public Budgeting -- The Beginning Period -- The Colonial, Revolutionary, and Founding Periods -- The Nineteenth Century -- The Twentieth Century -- Conclusion -- Additional Reading and Resources -- 3. Sources, Characteristics, and Structures of Public Revenues -- Perspectives on Revenue -- Functions Associated With Revenue Generation -- Factors in Revenue Generation -- Sources of Revenue -- Conclusion -- Additional Reading and Resources -- 4. Public Budgeting Processes: Annual, Episodic, and Standing Policies -- Constrained Revenues and Expenditures -- Diversity of the Formal Process -- The Budget Cycle -- Conclusion -- Appendix: Constrained Revenues and Expenditures -- Additional Reading and Resources -- 5. Politics Within Public Budgeting -- Different Kinds of Politics -- How Public Managers Relate to Different Kinds of Politics -- Budgetary Politics -- Budgetary Politics and the Budget Cycle -- Two Views of Annual Budgetary Politics -- Systems of Perspectives, Roles, Resources, and Decisions -- Conclusion -- Additional Reading and Resources -- 6. Organizing Concepts for Expenditure Budgets: Formats and Approaches -- General Discussion of Formats -- Revenue Formats -- Lump-Sum Budgeting Approach -- Line-Item Budgeting Approach -- Performance Budgeting Approach -- Program Budgeting Approach -- What-If Budgeting Approach -- Mixing Approaches -- A Commentary on Approaches -- Conclusion.

Additional Reading and Resources -- 7. Analysis in Public Budgeting -- The Analytical Process -- Analytical Techniques in Public Budgeting -- Political Analysis -- Empirical Analysis -- Cost Analysis -- System Analysis -- Consumers of Analysis -- Conclusion -- Additional Reading and Resources -- 8. Routine Operating Techniques in Public Budgeting -- Accounting -- Forecasting -- Handling Resources -- Purchasing -- Dealing With Personnel -- Auditing -- Dealing With Risks -- Capital Budgeting -- Conclusion -- Additional Reading and Resources -- 9. Economic Explanations in Public Budgeting -- Economic Rationales for Public Organizations -- Functions -- Roles -- Macroeconomics -- Conclusion -- Additional Reading and Resources -- Index -- About the Authors.

This is a comprehensive, practice-oriented text for public budgeting courses. It offers a commonsensical view of public budgeting and its importance to public managers, and is designed to show readers how managers relate to budgeting and how their action.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.