Technical and Administrative Adjustment For Recent Budget Models

Abstract

The study examined several budget models, such as the traditional budget, performance budget, programming and planning budget, and the zero budget. It presented a comprehensive definition of each budget type, its origins, the relationship of each type to management, and the main differences among the different types. The study also presented a detailed analysis of the characteristics of each type of budget, its main rationales, and the main advantages and disadvantages of each.