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Guide to the Management of Departmental Budgeting (1991)

Publication Details

  • Guide to the Management of Departmental Budgeting
  • Published: 1 Jan 1991
  • Status: Current
  • Author: The Treasury
  • Hard copy: Available in Adobe PDF format only. HTML available on request from info@treasury.govt.nz.
  • Persistent URL for bibliographic use:
    http://purl.oclc.org/nzt/g-db
 


Guide to the Management of Departmental Budgeting

Published 1 Jan 1999

Contents Page Range

Preface

Chapter One: Introduction

  • About this booklet
  • Financial Management Reform
  • Legislative Requirements for Budgeting

Chapter Two: Good Budgeting

  • Purposes of Budgeting
  • Output Based Budgeting
 budgeting-jan99-pt1of3.pdf (271 KB) pp. 1-13

Chapter Three: Two Budgeting Systems: Incremental and Zero-Based

  • Introduction
  • Incremental Budgeting
  • Zero-based Budgeting

 

  budgeting-jan99-pt2of3.pdf (135 KB) pp. 14-17

Chapter Four: Putting It All Together: Compiling an Output-Based Budget

  • The Steps Involved in Budgeting
  • Establishing Procedures and Guidelines
  • Preparing an Operating Budget
  • Preparing a Capital Budget
  • Preparing Realistic Budgets
  • Flexibility Within the Budgeting System

Chapter Five: Monitoring the Budgeting Process

  • The Need for Monitoring
  • An Effective Monitoring System

Chapter Six: Summary

  budgeting-jan99-pt3of3.pdf (365 KB) pp. 18-28
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