Ciclo y proceso presupuestario
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Abstract
From the moment the budget ceases to be a simple accounting document or an isolated record of revenues and expenditures and becomes an instrument for the implementation of development plans and programs, its influence is projected over a fairly long period that far exceeds the time of its execution. Indeed, the modern budget, being a part of the complex planning process, begins at the stage of its preparation, a year before the period in which it is to be implemented, then its execution and other concomitant stages, and finally there is a supplementary or complementary period that covers a few months. On the other hand, there are the effects of the budget as an instrument of fiscal policy and economic policy.
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