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A review of capital budgeting practices /

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 p...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Jacobs, Davina F. (Autor)
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2008.
©2008
Colección:IMF working paper ; WP/08/160.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Jacobs, Davina F.,  |e author. 
245 1 2 |a A review of capital budgeting practices /  |c prepared by Davina F. Jacobs. 
260 |a Washington, D.C. :  |b International Monetary Fund, Fiscal Affairs Dept.,  |c 2008. 
264 4 |c ©2008 
300 |a 1 online resource (24 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a IMF working paper,  |x 2227-8885 ;  |v WP/08/160 
500 |a "June 2008." 
504 |a Includes bibliographical references (pages 23-24). 
520 3 |a 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. 
588 0 |a Print version record. 
505 0 |a 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 1960s to 1990s; 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 LICs 
505 8 |a A. IntroductionB. Key Benchmarks for Capital Budget Planning, Prioritization and Implementation; V. Conclusion; VI. References 
506 |3 Use copy  |f Restrictions unspecified  |2 star  |5 MiAaHDL 
533 |a Electronic reproduction.  |b [Place of publication not identified]:  |c HathiTrust Digital Library.  |d 2024.  |5 MiAaHDL 
538 |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.  |u http://purl.oclc.org/DLF/benchrepro0212  |5 MiAaHDL 
583 1 |a digitized  |c 2024.  |h HathiTrust Digital Library  |l committed to preserve  |2 pda  |5 MiAaHDL 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Budget process. 
650 0 |a Capital investments. 
650 0 |a Expenditures, Public. 
650 2 |a Capital Financing 
650 6 |a Processus budgétaire. 
650 6 |a Investissements de capitaux. 
650 6 |a Dépenses publiques. 
650 7 |a Budget process  |2 fast 
650 7 |a Capital investments  |2 fast 
650 7 |a Expenditures, Public  |2 fast 
650 7 |a Öffentliche Investition.  |2 stw 
650 7 |a Investitionsrechnung.  |2 stw 
650 7 |a Low-Income Countries.  |2 stw 
710 2 |a International Monetary Fund.  |b Fiscal Affairs Department. 
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776 0 8 |i Print version:  |a Jacobs, Davina F.  |t Review of capital budgeting practices.  |d Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., 2008  |w (OCoLC)250669039 
830 0 |a IMF working paper ;  |v WP/08/160. 
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