Understanding the Budget Process
Many different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Li-ne-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget....
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Türk Kütüphaneciler Derneği (Turkish Librarians' Association)
2000-03-01
|
| Series: | Türk Kütüphaneciliği |
| Subjects: | |
| Online Access: | http://tk.org.tr/index.php/TK/article/view/889 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1841564165064359936 |
|---|---|
| author | Mesut Yalvaç |
| author_facet | Mesut Yalvaç |
| author_sort | Mesut Yalvaç |
| collection | DOAJ |
| description | Many different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Li-ne-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget. Budgets also serve a variety of functions, providing for short-term and long-term financial planning as well as for cash management over a period of time. Short-term plans are reflected in the operating budget, while long-term plans are reflected in the capital budget. Since the time when cash is available to an organization does not usually coincide with the time that disbursements must be made, it is also important to carefully plan for the inflow and outflow of funds by means of a cash budget.
During the budget process an organization selects its programs and activities by providing the necessary funding; the library, along with others in the organization, must justify its requests. Because of the cyclical nature of the budget process, it is possible continually to gather information and evaluate alternatives for the next budget period so that the library may achieve its maximum potential for service to its patrons. |
| format | Article |
| id | doaj-art-54572bd746d144f39228cbed4a5baa13 |
| institution | Kabale University |
| issn | 1300-0039 2147-9682 |
| language | English |
| publishDate | 2000-03-01 |
| publisher | Türk Kütüphaneciler Derneği (Turkish Librarians' Association) |
| record_format | Article |
| series | Türk Kütüphaneciliği |
| spelling | doaj-art-54572bd746d144f39228cbed4a5baa132025-01-02T23:09:47ZengTürk Kütüphaneciler Derneği (Turkish Librarians' Association)Türk Kütüphaneciliği1300-00392147-96822000-03-0114182105884Understanding the Budget ProcessMesut YalvaçMany different budgeting techniques can be used in libraries, and some combination of these will be appropriate for almost any individual situation. Li-ne-item, program, performance, formula, variable, and zero-base budgets all have features that may prove beneficial in the preparation of a budget. Budgets also serve a variety of functions, providing for short-term and long-term financial planning as well as for cash management over a period of time. Short-term plans are reflected in the operating budget, while long-term plans are reflected in the capital budget. Since the time when cash is available to an organization does not usually coincide with the time that disbursements must be made, it is also important to carefully plan for the inflow and outflow of funds by means of a cash budget. During the budget process an organization selects its programs and activities by providing the necessary funding; the library, along with others in the organization, must justify its requests. Because of the cyclical nature of the budget process, it is possible continually to gather information and evaluate alternatives for the next budget period so that the library may achieve its maximum potential for service to its patrons.http://tk.org.tr/index.php/TK/article/view/889Bütçe Süreci, Bütçeleme Tekniği, Kütüphaneler |
| spellingShingle | Mesut Yalvaç Understanding the Budget Process Türk Kütüphaneciliği Bütçe Süreci, Bütçeleme Tekniği, Kütüphaneler |
| title | Understanding the Budget Process |
| title_full | Understanding the Budget Process |
| title_fullStr | Understanding the Budget Process |
| title_full_unstemmed | Understanding the Budget Process |
| title_short | Understanding the Budget Process |
| title_sort | understanding the budget process |
| topic | Bütçe Süreci, Bütçeleme Tekniği, Kütüphaneler |
| url | http://tk.org.tr/index.php/TK/article/view/889 |
| work_keys_str_mv | AT mesutyalvac understandingthebudgetprocess |