期刊名称：Ekonomika, Journal for Economic Theory and Practice and Social Issuses
印刷版ISSN：0350-137X
电子版ISSN：2334-9190
出版年度：2014
期号：647
页码：148-157
出版社：Society of Economists Ekonomika, Nis
摘要：The research performed in this paper refers to the model that would be used to analyze the effects of the implementation of Planning, Programming, Budgeting and Execution Process (PPBE) on the budget of the Republic of Serbia defence system. The aim of this model is to overcome certain shortcomings of budgeting of the Ministry of Defence by using multicriteria optimization methods during allocation of financial resourcestoprogrammes, projects and activities. The purpose of the model is to facilitate the decision- making process, solving a certain problem – in this case the problem of optimal allocation of financial resources approved by the budget of the Ministry of Defence, with the best possible effects. It enablesstudy, analysis and evaluation of certain situations which would otherwise be difficult or impossible to investigate. In a specifically defined environment, while recognizing international experiences in implementation of PPBE, the model is actually a methodology for solving the abovementioned problem. It may be defined as a process for creating a model of an actual system and conducting experiments, which enables understanding of the system behavior and/or evaluation of different strategies for system functioning. Key words: allocation of financial resources, budgeting, PPBE, multicriteria optimization.
