Capital Budgeting

Literature Review on Capital Budgeting

In the Encyclopedia of Public Administration and Public Policy, [1] Jane Beckett-Camarata offers the following summary about the topic of Capital Budgeting: This entry describes the state and local government capital budgeting process. It emphasizes the connection between strategic planning, capital improvements planning, and capital budgeting and its importance, and describes how such a connection can have a potential positive influence on economic development as well as offer a way of increasing fiscal capacity. The entry presents a model of the capital budget planning and decision-making process, as well as cost analysis, funding, and accounting for capital assets.

Resources

Notes and References

1. Entry about Capital Budgeting in the Encyclopedia of Public Administration and Public Policy (2015, Routledge, Oxford, United Kingdom)

See Also

Further Reading

• Global Encyclopedia of Public Administration, Public Policy, and Governance (2018, Springer International Publishing, Germany)