CURS 2

Etimologie
imperiul

Roman - fiscus

bulga

(rucsac/portofel) bouge (pung)

bougette

bougett : pung de piele

prima parte a XVIII, n Anglia, minitrii duceau la

Parlament listele de cheltuieli ntr-o saco mare de
piele numit buget; ulterior termenul se referea la
coninutul pungii

Geanta de piele folosit n Marea Britanie

ntre 1860 i 2010 (cu dou ntreruperi)

Geanta de piele folosit de Gordon Brown

ntre 1997 i 2007

Scurt istorie
ncep s fie ntocmite n Anglia
secolului XVII

Bugetele

nceputurile

bugetelor moderne sunt asociate

cu Frana napoleonian (1803)

Definiie

Bugetul :

instrument financiar

mecanism

Coninutul bugetului
Document
Instrument financiar
Instrument de comunicare

2016

BS:

http://www.mfinante.ro/acasa.html?method=detalii&id=118865

Ctigul salarial mediu brut pe economie este

estimat s creasc cu 7,2%, ceea ce creeaz
premisele de majorare a ctigului salarial real pe
economie cu 6,6 %.
Deficit bugetar (cash) pe anul 2016 se estimeaz la
2,8% din PIB, ceea ce corespunde unui deficit ESA de
2,95% din PIB i unui deficit structural de 2,73% din
PIB.

Caracteristici:

estimare

mbuntire

control

planificare

Tipologie (I)
Dup form:

Bugete de intrare
Buget

forfetar
Buget funcional

Bugete de rezultate
Buget

program
Buget bazat pe performan

Tipologie (II)
Dup momentul recunoaterii tranzaciilor:
Buget cash
Buget de angajament (accrual)

Dup tipul veniturilor/cheltuielilor:

Buget mixt
Buget curent
Buget de capital

Bugetul forfetar

Buget funcional

Cheltuieli

Sum

Ch. de personal

600

Bunuri si servicii

500

Transferuri

300

Investitii

400

Buget program

Exemplu de buget program

Cheltuieli de intreinere a drumurilor
Indicatori de performan

Sum

Ordine publica
Pompieri
Poliie
Subtotal

$2,000,000
$2,000,000
$4,000,000

Recreaie
Parcuri i agrement
Biblioteci
Subtotal

$1,000,000
$1,000,000
$2,000,000
TOTAL

Dup Schaeffer Michael - Municipal Budgeting, The World Bank, 2000

$6,000,000

Buget bazat pe performan

Exemplu de buget de performan

Activitati

Output

Cost unitar

Numar

(dolar/unitate)

Cheltuieli
(dolar)

Colectarea
deseurilor

Kilograme
colectate

15

4 000

60 000

Eliberare
autorizatii

Cereri prelucrate

10

2 000

20 000

Inspectare zone

Numr vizite

60

1 000

60 000

Administrare

n/a

n/a

n/a

60 000

Dup After Leo Sommaripa - Jordan Budget Manual, 2012

Exemplu de buget de performan

Cheltuieli de ntreinere a drumurilor
Indicatori de performan

Sum

Asfaltare drumuri
Mile de asfaltat: 10 mile
Cost unitar: $400,000

$4,000,000

ntreinere drumuri
Mile de ntreinut: 5 mile
Cost unitar: $150,000

$750,000

COST TOTAL ntreinere drumuri

Dup Schaeffer Michael - Municipal Budgeting, The World Bank, 2000

$4,750,000

Buget cash

Buget de angajament

Buget mixt
Buget

care cuprinde att venituri/cheltuieli curente

ct i venituri/cheltuieli de capital

Buget curent

Buget de capital

Tipuri de bugetizari

Bugetizarea de jos n sus / de sus n jos

Bugetizarea dual

Bugetizare pe sexe

Bugetizare participativa

Recomandari bibliografice:

Irene Rubin, Input Budgeting versus Output Budgeting in Shah Anwar (ed.) Local Budgeting, The World Bank, 2007

Lee Robert D. Jr, Ronald W Johnson and Philip G. Joyce Public Budgeting Systems (19th edition), Johns & Bartlett, 2013

Frank Howard Public Financial Management, Taylor&Francis, 2006

Schaeffer Michael - Municipal Budgeting, The World Bank, 2000Fozzard Adrian (2001) The Basic Budgeting Problem: Approaches to Resource
Allocation in the Public Sector and their Implications for Pro-Poor Budgeting, Overseas Development Institute

Government of Kenya (2011) Programme Based Budgeting Manual, Government of Kenya

Helmuth Utz i Kuno Schedler (2008) More room to manoeuvre better performance? Investigating the meaning of lump-sum budgeting for public
managers

Kehm Barbara M. (2012) To Be or Not To Be? The Impacts of the Excellence Initiative on the German System of Higher Education in Cezary
Kocielniak and Jarosaw Makowski (eds.) Freedom. Equality. University, Civic Institute

Kim John M. (2006) From Line-item to Program Budgeting. Global Lessons and the Korean Case, Korea Institute of Public Finance i The World
Bank

Lazr Dan Tudor i Adrian Mihai Inceu (2004) Bugetul funcional (line item budget) i metoda Buget Baz Zero (Zero Base Budgeting ZBB),
Revista Transilvan de tiine Administrative vol. 2 (11)

Nemeth Laszlo (2012) Local Government Budgeting in Hungary Assessment of Quantitative Techniques for Local Business Tax Forecasting in
Cities with County Status, Central European University

Robinson Mark (2011) Performance Budgeting, CLEAR Training Materials

Schedler Kuno (2003) Local and regional public management reforms in Switzerland, Public Administration vol. 81 (2)

Simola Hannu, Risto Rinne, Janne Varjo, Hannele Pitknen i Jaakko Kauko (2009) Quality Assurance and Evaluation (QAE) in Finnish
compulsory schooling a national model or just unintended effects of radical decentralisation?, Journal of Education Policy vol. 24(2)

Simson Rebecca, Natasha Sharma i Imran Aziz (2011) A guide to public financial management literature for practitioners in developing
countries, Overseas Development Institute

Trebby James P. i Relmond P. van Daniker (1986) Relationship of Budgetinf and Accounting: Implication for Public Policy, Journal of Applied
Business Research

Wildavsky Aaron (2001) Budgeting and Governing, Transaction Publishers, New Brunswick, New Jersey