Program budgeting to improve decision making and resource planning in Estonian Defense
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The thesis examines the linkage between budgeting, budget structure and decision making, discusses different functions a budget must fulfill and identifies criteria a budget structure should meet to support rational decision making. An examination of the most common budgeting approaches and the budget formats they use follows. As a result of this examination a mission-based program budget format emerges as the most suitable format for rational decision making at the top of organizations. After identifying missions of the current military strategy, goals of the Estonian defense, and the structure of the current defense budget, the thesis analyses the strengths and weaknesses of the current defense budget structure and concludes that although it scores high on one major budgeting function: control; it does not support rational decision making at the top of Estonian defense establishment. To improve the situation the thesis identifies several alternative ways to structure and present budgetary information and assesses their strengths and weaknesses. And finally, some suggestions for further research conclude the study.
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