Application of controlling in risks management for local government programme bugdets

被引：0

作者：

Sagatova, Slavka ^{[1
]}

机构：

[1] EU Bratislave, Fak Podnikoveho Manazmentu, Katedra Podnikovohospodarska, Bratislava 85235, Slovakia

来源：

MANAGING AND MODELLING OF FINANCIAL RISKS: 7TH INTERNATIONAL SCIENTIFIC CONFERENCE, PTS I-III | 2014年

关键词：

program budget; performance measurement; perfromance indicators; risk management; controlling;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The introduction of program budgeting into the management of city and municipalities activities, should lead to more efficient public spending. However in application of this procedure some risks, which will reduce the efficiency of the entire system, must be taken into the account. Therefore the local governments should try to identify and eliminate these risk factors when creating as well as implementing budget. Risk management should become a part of controlling system, which will involve not only program budgeting processes, but the whole complex of recommendations for effective management.

引用

页码：745 / 752

页数：8