Aggregate approach of budget

Aggregate approach of budget

इसे समष्टि विधि भी कहा जाता है . इसमें हमें यह पता चलता है कि किसी डिपार्ट को उसके काम के लिए हम किस आधार पर पैसा दे रहे हैं ।

इसके अंतर्गत बहुत सारे विभागों द्वारा चलाए जा रहे कार्यक्रमों के लिए एग्रीगेट और कम्पोजिट बजट बनाया जाता है ।
 
इससे अलग-अलग कामों की स्क्रूटनी कठिन हो जाती है .

इसकी उल्टे में जीरो बेस्ड बजटिंग होता है । जिसके अंतर्गत प्रत्येक विभाग और उनके कामों के लिए जस्टिफिकेशन देना होता है ।

तभी उनको आगे जारी रखा जाएगा इसके लिए उन्हें अपनी गतिविधियों की इकोनोमेट्रिकस , कॉस्ट बेनिफिट एनालिसिस के आधार पर स्क्रुटनी करनी पड़ती है इसके बाद ही इन विभागों को पैसा दिया जाता है ।

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