VIII
6. % "
$ +
........................................... 167
7. % "
$
+
#
$ " $ $
...................................................................... 169
8. *
+ $
................................................................ 170
9. % "
$
$
............................................ 172
/ ( . . )
........... 173
........................................................................... 177
...................................................................................................... 177
......................... 179
........................................................................ 191
;
....................................................................................... 191
;
........................................................................ 191
<
,
$ @ " ,$ (Line - Item Budgeting)
............. 192
@ " ,
$ % , $ (Performance Budgeting)
.......................... 192
& @ " ,
$ '
#
# –
(
Planning - Programming - Budgeting)
................................................. 193
@ " ,
$ ,
' (
Zero - based Budgeting)
............ 193
-
............................................................ 194
= $
............................................................................................. 194
& ,
$
.............................................................................................. 194
%
F
+ +
........................................................... 195
%
+
+ +
.............................................. 195
/
$ +
...................................... 197
............................................................. 197
# (
#
,
$)
......... 197
,
$
$ , $
$
$
$ +
................................................................. 198
=
................................................................................. 199
",
$
$ , $
................................................... 199
$
$ , $
................................................. 200