„BUDŽETIRANjE OD NULE“ KAO POLUGA EFEKTIVNOSTI JAVNIH USLUGA

Abstract

In this paper, the author's attention will be paid to the analysis of the socalled " Zero-Base Budgeting ", in many ways a specific format of public budgeting. It is about the approach to public budgeting through was made the greatest shift in relation to the classic model of planning the financial coverage of public goods and services. The paper will indicate the extent to which the application of this budget model is appropriate to improve the quality of the public service system. The basic advantages that have popularized this budget technique in certain countries will be pointed out, as well as the reasons that influenced the national managers to give up from the full application of this budget-technical solution.