Budgeting for public managers

Budgeting for public managers / John W. Swain and B.J. Reed.

Benefiting from the authors' many years of teaching undergraduate and graduate students and practitioners, here is a clear, comprehensive, practice-oriented text for public budgeting courses. Rather than presenting each budgeting concern in mind-numbing detail, the book offers a commonsensical...

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Bibliographic Details
Main Authors: Swain, John W., 1948-, Reed, B. J. (Burton J.), 1949- (Author)
Format: eBook
Language:English
Published: Armonk, N.Y. : M.E. Sharpe, ©2010.
Subjects:
Budget > United States.
Finance, Public > United States.
POLITICAL SCIENCE > Public Affairs & Administration.
Budget
Finance, Public
United States
Online Access:Click for online access
Table of Contents:
  • 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 Resources3. 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 PoliticsBudgetary 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 Resources7. 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.
  • FunctionsRoles; Macroeconomics; Conclusion; Additional Reading and Resources; Index; About the Authors.

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