Penekanan & tujuan utama pendekatan tradisional adalah pada pengawasan dan pertanggungjawaban yg terpusat. Keunggulan Line-Item Budgeting. Sederhana dan mudah dioperasikan karena tidak memerlukan analisis yang rumit. Lebih mudah dalam melakukan pengawasan. Kelemahan Line-Item Budgeting The line-item budgeting approach is adopted in the 2019 General Appropriations Bill. It is printed in the budget books for every taxpayer to see. The senators may oppose such approach, but it is in full compliance with the laws of the land and in light of the Supreme Court decision. CA No. 246, the first budget law, went into effect on January 1, 1938 and established the Philippine budget process. The law also provided a line-item budget as the framework of the Government’s budgeting system, with emphasis on the observance of a “balanced budget” to tie up proposed expenditures with existing revenues. Step 2: Make a list of all your monthly expenses (yes, even the easily forgotten ones). Step 3: Subtract your expenses from your income—and that number should equal zero. This method is called zero-based budgeting . Now, a zero-based budget doesn’t mean you have zero dollars in your bank account. Line-Item Budgeting. Line-item budgeting is still the most widely used approach in many organizations, including schools, because of its simplicity and its control orientation. It is referred to as the "historical" approach because administrators and chief executives often base their expenditure requests on historical expenditure and revenue data. Below, let’s look at the placement of line-item budgeting in the funds management process. The Funds Management Process . Line-iteming budgeting offers flexibility in the amount of control established over the use of resources, depending on the level of expenditure detail—fund, fund center, and program—registered in the document. 9SK2x.

kelebihan dan kelemahan line item budgeting