Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego

• Authors: Stanisław Owsiak

Title variants

EN

Multiannual financial planning and performance‑based budget

Abstracts

EN

This paper discusses the links between long-term financial planning and performance-based budgeting and assesses the beneficial effect that extension of financial period can produce. The article begins with presenting the rationale and advantages behind introduction of multiannual budget planning. In the second part the author looks at the legal framework for multiannual financial planning in Poland. Next, the connection between performance-based budgeting and multiannual financial plans and the strengths of the latter are covered.

Keywords

EN

multiannual financial planning; state budget; performance-based budget; budget forecasting; Poland

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2013
• Issue: 1(33)
• Pages: 37-57

Dates

published

2013

Contributors

author

Stanisław Owsiak

• Uniwersytet Ekonomiczny w Krakowie

Identifiers

Biblioteka Nauki

14729504