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Rational decremental budgeting: Elements of an expenditure policy for the 1980s

✍ Scribed by Daniel Tarschys

Publisher
Springer US
Year
1981
Tongue
English
Weight
667 KB
Volume
14
Category
Article
ISSN
0032-2687

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✦ Synopsis

The dominant pattern of decision-making on public expenditures has been characterized as incremental budgeting. Wide-spread dissatisfaction with this approach has led to the emergence and testing of various techniques purporting to deal with expenditure decisions in a more rational, analytic and comprehensive fashion. Yet our experience with this brand of synoptic rationalism is at best mixed; few innovations in the field of budgeting have lived up to the expectations surrounding their introduction. A synthesis of the two models outlined in this paper is called rational decrementalism: an expenditure policy for an era of retarded growth or economic stagnation.

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