perusbudjetointityökaluilla

Perusbudjetointi, often translated as baseline budgeting, is a budgeting method where the next year's budget is built upon the previous year's actual expenditures. Instead of starting from scratch each budget cycle, the existing budget serves as the foundation. From this baseline, departments or organizations then propose adjustments, which can include increases or decreases, to reflect anticipated changes in needs, costs, or priorities.

This approach streamlines the budget preparation process by reducing the need for extensive justification for existing expenditures. The focus shifts to the changes being requested, rather than the entire budget. It assumes that current spending levels are generally appropriate and efficient, unless otherwise demonstrated.

However, perusbudjetointi can also perpetuate existing inefficiencies or outdated spending patterns if the baseline is not critically reviewed. It may not encourage innovation or significant reallocation of resources if the focus is primarily on incremental changes. Therefore, while it offers efficiency in the budgeting process, it requires careful oversight to ensure that the baseline itself remains sound and aligned with current organizational goals. It is a widely used method in both public and private sector organizations due to its relative simplicity and time-saving nature.