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Top-down Budgeting as a Tool for Central Resource Management

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  • John M. Kim
  • Chung-Keun Park

Abstract

Top-down budgeting emerged in the 1990s as a response to fiscal crisis. Previously, the traditional bottom-up approach to budget formulation had conferred centralised authority for resource allocation on the finance ministry. Then, in an attempt to control the growing fiscal deficits in the 1990s, the finance ministry only set the overall expenditure ceiling and subceilings, and delegated detailed resource allocation decisions to line ministries. However, the level of delegation and the method of determining the expenditure ceilings vary across countries. This article describes country experiences with top-down budgeting and makes policy suggestions for its use as a tool for central resource management. The article also explores the relative advantages, disadvantages, and complementarities of the two approaches.

Suggested Citation

  • John M. Kim & Chung-Keun Park, 2006. "Top-down Budgeting as a Tool for Central Resource Management," OECD Journal on Budgeting, OECD Publishing, vol. 6(1), pages 87-125.
    • Handle: RePEc:oec:govkaa:5l9htlz7h9q7
    DOI: 10.1787/budget-v6-art4-en
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    Cited by:

    1. Regina Pacheco, 2013. "Arm’s Length Bodies in Brazil: Contradictions and Challenges," Public Organization Review, Springer, vol. 13(2), pages 131-141, June.
    2. Lledó, Victor & Poplawski-Ribeiro, Marcos, 2013. "Fiscal Policy Implementation in Sub-Saharan Africa," World Development, Elsevier, vol. 46(C), pages 79-91.
    3. John M. Kim, 2010. "Korea's Four Major Budgetary Reforms: Catching up with a Big Bang," Chapters, in: John Wanna & Lotte Jensen & Jouke de Vries (ed.), The Reality of Budgetary Reform in OECD Nations, chapter 8, Edward Elgar Publishing.
    4. Hoda El Enbaby & Hoda Selim, 2018. "Fiscal Outcomes in Bahrain: Oil Price Volatility, Fiscal Institutions or Politics?," Working Papers 1234, Economic Research Forum, revised 10 Oct 2018.
    5. Itay Ringel & Asher Tishler, 2011. "The Government Budget Allocation Process and National Security: An Application to the Israeli–Syrian Arms Race," Chapters, in: Derek L. Braddon & Keith Hartley (ed.), Handbook on the Economics of Conflict, chapter 6, Edward Elgar Publishing.

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