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A Review of Capital Budgeting Practices / Davina Jacobs.
- Format:
- Book
- Government document
- Author/Creator:
- Jacobs, Davina.
- Series:
- IMF Working Papers; Working Paper ; No. 2008/160
- IMF working paper ; WP/08/160
- IMF Working Papers
- Language:
- English
- Subjects (All):
- Budget process.
- Capital investments.
- Expenditures, Public.
- Physical Description:
- 1 online resource (26 p.)
- Edition:
- 1st ed.
- Place of Publication:
- Washington, D.C. : International Monetary Fund, 2008.
- Language Note:
- English
- Summary:
- A key challenge in government budgeting is to define an appropriate balance between current and capital expenditures. Budgeting for government capital investment also remains not well-integrated into the formal budget preparation process in many countries. This paper aims to provide an overview of past and current budgeting practices for public investment. The study will also provide a comparison between the budget practices between low-income countries and developed countries and make a series of recommendations for how to ensure efficient integration of capital planning and budget management in low-income countries.
- Contents:
- Contents; I. Introduction; II. Overview of Capital Budgeting Practices; A. Introduction; Boxes; 1. Defining Capital; Tables; 1. An Illustrative Example of the Structure of a Capital Budget; B. The Evolution of Capital Budgeting Practices; C. Capital Budgeting in the 1960's to 1990's; III. Current Capital Budgeting Practices; A. Capital Budgeting in Developed Countries; 2. Stages of Budgetary Management of Public Investment; B. Capital Budgeting in Low-income Countries (LICs); IV. Development of a Reform Strategy for the Integration of Investment Planning and Budget Management in LIC's
- A. Introduction B. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References
- Notes:
- Description based upon print version of record.
- Includes bibliographical references.
- Description based on online resource; title from PDF front page (ebrary, viewed February 26, 2014).
- ISBN:
- 9786612841118
- 9781462327546
- 1462327540
- 9781452724867
- 1452724865
- 9781451870183
- 1451870183
- 9781282841116
- 1282841114
- OCLC:
- 763060677
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