Fiscal Planning, Budgeting, and Rebudgeting Using Revenue Semaphores.
Revenue forecasts play an important role in the state government budget and policy process. These forecasts are generally reported to executive and legislative leaders as point estimates, with no acknowledgment of their corresponding risk and uncertainty. The revenue semaphores proposed in this arti...
| Publicado en: | Public Administration Review Vol. 64; no. 2; pp. 164 - 180 |
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| Autores principales: | , , |
| Formato: | Artículo |
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Wiley-Blackwell
Mar2004
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=507891266&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 507891266 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00333352 PBA jtl: Public Administration Review issn: 00333352 maglogo: N pubinfo: dt: Mar2004 vid: 64 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 507891266 10.1111/j.1540-6210.2004.00358.x ppf: 164 ppct: 16 formats: fmt: – @attributes: type: T – @attributes: type: P size: 256KB tig: atl: Fiscal Planning, Budgeting, and Rebudgeting Using Revenue Semaphores. aug: au: Cornia, Gary C. Nelson, Ray D. Wilko, Andrea su: Economic forecasting Decision making in public administration Decision making Fiscal policy Budget sug: subj: Economic forecasting Decision making in public administration Decision making Fiscal policy Budget ab: Revenue forecasts play an important role in the state government budget and policy process. These forecasts are generally reported to executive and legislative leaders as point estimates, with no acknowledgment of their corresponding risk and uncertainty. The revenue semaphores proposed in this article outline procedures by which revenue uncertainty directly influences the planning process. The goal is not to make forecasts more accurate, but to make discussions of budget and revenue alternatives more comprehensive. Explicitly incorporating risk and uncertainty measures into the budgeting process increases the degree of real-time budgeting and reduces some adverse effects of budget revisions after the fiscal year begins. The discussion occurs in the context of budget control, management, and policy making. Reprinted by permission of the publisher. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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