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