Кайзен концепцията като основа за съвременна бюджетна методика
The Kaizen Concept as a Basis for Innovative Budgeting Methodology

Author(s): James Jolovski
Subject(s): Politics, Economy, Business Economy / Management, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: budget; budgeting methodologies; kaizen; performance
Summary/Abstract: Intensive research related to budgeting is focused on various areas. One of the leading ones considers the specificities and the application of different budget methodologies. However, the publications dedicated to the motives and principles for their development and categorization are limited. The Kaizen concept is the basis of one of the relatively new budget methodologies, which has not been thoroughly analyzed in Bulgaria. The need for an overview of the methodologies is needed to determine its place. Furthermore, such review presents opportunities for rethinking the concept of the budget in the view of its expanding application.

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