FINANSIJSKI ASPEKTI STRATEŠKOG PLANIRANjA U SEKTORU JAVNIH USLUGA

Abstract

The stability of the public financial system of modern countries has long ceased to depend solely on the ability of financial managers to generate equilibrium state budgets on annual basis. In this paper, the analysis will be subject to the mechanisms of strategic (mid-term and long-term) planning in the public sector, which represent the starting material basis of financial planning in those financial planning systems that have decided to apply the so-called rationalistic public budgeting models. The paper will point out a parallel between the modest level of operational importance of strategic planning in traditional management systems and its vital role in the process of financial planning of production of public goods in services in countries that have opted for the application of various forms of program budgeting.