000			01530naa a2200181uu 4500
001			0110514073637
003			OSt
005			20190218141912.0
008			101105s1988 xx ||||gr |0|| 0 fre d
100	1		_aFOHANNO, François _942862
245	1	0	_aLa gestion financière : _bbudget et programmation
260			_aParis : _bIIAP, _cavril/juin 1988
520	3		_aFinancial management depends on a series of short, medium and long term estimates prepared in the runup to each five year military plan bill, as well as annual runups to national budget bills. Actual spending is monitored during regular meetings, ongoing coordination with the finance department, chiefs of staff and the authorities responsbile for providing and superising the funds. At this level, the main problems are external events and unforeseeables. DGA, the procurement body, translates operational needs, as defined by the chiefs of staff, into equipment specifications and either carries out the work itself or contracts it out to private industry. Although some degree of flexibility is possible, the armed forces are no 'market' with a speficif 'product' in the standard sense of these terms. Surviving on public funds, it cannot readily escape the restrictions of budget regulations and government accounting principles
773	0	8	_tRevue Française D'Administration Publique _g46, p. 43-52 _dParis : IIAP, avril/juin 1988 _xISSN 01527401 _w
942			_cS
998			_a20101105 _b1407^b _cDaiane
998			_a20101108 _b1530^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c37162 _d37162
041			_afre