AUTOR(I): Milivoje Lapčević
DOI: 10.46793/UVP21.773L
SAŽETAK:
U ovom radu pažnja autora biće posvećena analizi tzv. „budžetiranja od nule“, po mnogo čemu specifičnom formatu javnog budžetiranja. Reč je o pristupu javnom budžetiranju sa kojim je napravljen najveći otklon u odnosu na klasični model planiranja finansijskog pokrića javnih dobara i usluga. U radu će biti ukazano u kojoj meri je primena ovog budžetskog modela podesna da u kvalitativnom smislu unapredi sistem planiranja produkcije javnih usluga. Pritom biće ukazano na osnovne prednosti koje su popularizovale ovu budžetsku tehniku u pojedinim zemljama ali i na razloge koji su uticali na nacionalne upravljače da odustanu od pune primene ovog budžetsko- tehničkog rešenja.
KLJUČNE REČI:
budžetiranje od nule, javne usluge, paket odluke, odgovornost
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