СИМУЛАТОРИ ЗА СЪСТАВЯНЕ НА ОБЩИНСКИЯ БЮДЖЕТ
SIMULATORS FOR MUNICIPAL BUDGETING

Author(s): Denitsa Zagorcheva-Koycheva
Subject(s): Economy, Public Finances
Published by: Икономически университет - Варна
Keywords: municipal budget; planning simulators; budget revenue; budgetary expenditure; budget process
Summary/Abstract: The initial and final preparation of the budgets for the Municipalities are not at all new or unexplored processes. However, a routine and comparative approach for their design is usualy observed as a whole. Once finally and officially accepted, the budget becomes a financial framework for the main municipality activities. In this presentation are shown number of "simulators" designed to determine as accurately as possible the individual budget topics and subjects. "Simulators", based on different methods, give values and justify which of them, in which topics and subjects are applicable. The preparation of the budgeting is a major step in the overall budgeting process. So if it is prepared by "simulating" of the well known and “proved”methods, than the budget will be ready to balance all the opportunities and needs of the Municipalities.

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