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Budget Analysis

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Revenue and expenditure analysis, budget indicators


Budget analysis: involves examining and explaining the components of budget expenditure and revenue. The use of budget indicators (ratios) can help to improve understanding of issues such as the level of implementation of expenditure and revenue budgets or the structure of the budget. In the public sector, the main objective of budget analysis is to control expenditures and predict future budget needs, thereby providing decision makers with the information they need to prepare the budget for the next fiscal period.

The International Public Sector Accounting Standards Board (IPSASB) 2014 defines a number of basic concepts related to the budget, some of which are presented below:

  • Approved budget: means the expenditure authority derived from laws, appropriation bills, government ordinances, and other decisions related to the anticipated revenue or receipts for the budgetary period.

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  • International Monetary Fund
  • Capital Expenditure
  • Public Budget
  • Fiscal Capacity
  • Revenue Budget

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Correspondence to Maria Teresa Balaguer-Coll .

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© 2016 Springer International Publishing Switzerland

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Balaguer-Coll, M.T. (2016). Budget Analysis. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham.

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  • Publisher Name: Springer, Cham

  • Online ISBN: 978-3-319-31816-5

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