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020 _a9783031536748
_9978-3-031-53674-8
024 7 _a10.1007/978-3-031-53674-8
_2doi
050 4 _aJF1315.2-2112
072 7 _aJPP
_2bicssc
072 7 _aPOL017000
_2bisacsh
072 7 _aJPP
_2thema
100 1 _aKhan, Aman.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_980997
245 1 0 _aFundamentals of Public Budgeting and Finance
_h[electronic resource] /
_cby Aman Khan.
250 _a2nd ed. 2024.
264 1 _aCham :
_bSpringer International Publishing :
_bImprint: Palgrave Macmillan,
_c2024.
300 _aXXX, 514 p. 38 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _a1: Market System and the Role of Government -- Part I: Budget Background -- 2: Elements of Taxation -- 3: Elements of Government Expenditures -- 4: An Overview of Government Revenues -- Part II: Budget Basics -- 5: Understanding the Budget Process -- 6: Budget Systems, Underlying Structures, and Characteristics -- 7: Capital Budgeting and Improvement Process -- 8: Evaluating Capital Projects for Budget Decisions -- Part III: Budget Tools -- 9: Capital Rationing and Budget Allocation -- 10: Elements of Budget Forecasting -- 11: Revenues, Expenditures, and Economic Base -- 12: Overview Critical Issues and Challenges.
520 _a“Dr. Khan has written a masterful budgeting book that allows even a novice to understand the economic, structural, and political aspects of the governmental budgetary process. Most importantly, he provides ample analytical tools – along with numerous examples – to help a student or practitioner make budget forecasts and prepare an operating or capital budget. This book will not only be a great benefit to students but also to those who prepare budgets for governments.” —Terry Patton, Robert Madera Distinguished Professor of Accounting, Midwestern State University, USA Budgeting is arguably the single most important function in government. Every year governments spend considerable sums on expenditure programs and activities, as well as time preparing and executing the budget. It is therefore crucial that anyone interested in a career in public administration has a fundamental grasp of these basics. This second edition textbook integrates theoryand practice of public budgeting into a single volume. The first part introduces the background to budgeting, focusing especially on taxation, government expenditure and revenue. The second part focuses on budgeting basics, in particular operating and capital budget. The final part deals with budgeting tools, especially those related to capital rationing, budget forecasting, and analyzing government revenue and expenditure. Written in a concise and easy to understand manner, this book captures the multidimensional nature of public budgeting that both students and practitioners will find useful. This second edition has been fully revised and updated, as well as expanded to include new material and exercises. It will appeal to all those studying public administration, financial management and public budgeting. Aman Khan is Professor of Public Administration at Texas Tech University, USA. His research interests include public budgeting, financial management, costand managerial accounting, and policy analysis.
650 0 _aPublic administration.
_957503
650 0 _aPolitical science.
_958714
650 0 _aFinance, Public.
_959081
650 1 4 _aPublic Administration.
_957503
650 2 4 _aGovernance and Government.
650 2 4 _aPublic Finance.
_957719
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9783031536731
776 0 8 _iPrinted edition:
_z9783031536755
856 4 0 _uhttps://doi.org/10.1007/978-3-031-53674-8
912 _aZDB-2-ECF
912 _aZDB-2-SXEF
999 _c61794
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