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Global Encyclopedia of Public Administration, Public Policy, and Governance pp 1–10Cite as

Budget Analysis

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Synonyms

Revenue and expenditure analysis, budget indicators

Definitions

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.

  • ...

Keywords

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

These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

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Author information

Authors and Affiliations

  1. Universitat Jaume I, Castellón, 12071, Spain

    Maria Teresa Balaguer-Coll

Authors
  1. Maria Teresa Balaguer-Coll
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Corresponding author

Correspondence to Maria Teresa Balaguer-Coll .

Editor information

Editors and Affiliations

  1. Florida Atlantic University, Boca Raton, Florida, USA

    Ali Farazmand

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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. https://doi.org/10.1007/978-3-319-31816-5_2260-1

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  • DOI: https://doi.org/10.1007/978-3-319-31816-5_2260-1

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  • Publisher Name: Springer, Cham

  • Online ISBN: 978-3-319-31816-5

  • eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social Sciences

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