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Budget

A budget is a document, containing words and figures, which proposes expenditures for certain items and purposes. A budget is intended behavior and it is a prediction. It is also a set of goals with "price tags attached". A budget is a link between financial resources and human behavior that is intended to accomplish strategy and policy objectives (cf., Wildavsky, A. "Politics of the Budgetary Process," 1974, pp. 1-2.).



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