Sustainability of budget principles and procedures

Abstract

The topicality of the topic, something that has been given importance in recent years and its presence in everyday communication has stimulated its analysis. The paper will present an analysis of the sustainability of budget principles and budget procedures, using data analysis methods, by presenting and describing in detail all budget principles (principle of budget unity, completeness, accuracy, budget balance, specialization, duration, clarity and publicity) as and the procedures (budgeting, budgeting, execution and control of the budget) that the budget goes through.