Course code Ekon5127
Credit points 3
Budget Management
Total Hours in Course81
Number of hours for lectures16
Number of hours for seminars and practical classes16
Independent study hours49
Date of course confirmation15.03.2011
Responsible UnitInstitute of Economics and Finance
Course developer
Ingrīda Jakušonoka
Dr. oec.
Course abstract
The course provides a deepened comprehension about the role of the budget management in the economy and the public administration, on the consolidated budget as a key element of the financial system, characterized by central and local government finances, the current challenges, to compare Latvian budget system with other national budget. Course presents the medium-term budget planning guidelines.
Learning outcomes and their assessment
After completing the course student will have knowledge about purpose, tasks, functions budget classifications, budget planning and management, budget analysis, government and municipal budget process etc.; skills can use methods of budget management. Students are able to analyse budget situation of government and municipalities, to schedule loan repayment rate, to assess the potential financial risks; attitude understanding about the ability of ethics of budget management and staff for planning and improving activity of society/institution or municipalities is formed; competences to integrate knowledge about budget management and about activity of budget proccess and making decision is obtained.
Compulsory reading
1. Krogzeme H. Finanses un nodokļi: Mācību grāmata. Rīga: RTU, 2010. 568 lpp
2. Public Finance. Harvey S.Rosen, 2005.-491 p. Pieejams: http://books.google.com/books?id=L8mmoRIYzo0C&printsec=frontcover&dq=public+finance&hl=en&ei=voGmTe2oEeXV4wbQ4dCmCg&sa=X&oi=book_result&ct=book-thumbnail&resnum=3&ved=0CDUQ6wEwAg#v=onepage&q&f=false
3. Rešina G. Eiropas Savienības finanšu resursi un budžets. Rīga: Turība, 2008. 320 lpp.
4. Kavale L. Budžets un finanses. Rīga: LU Akadēmiskais apgāds, 2008. 44 lpp.
Further reading
1. Vidēja termiņa makroekonomiskās attīstības un fiskālās politikas ietvars 2011. – 2013. gadam. pieejams: LR FM// http/faili/struktura/358D0C133083001291644753396740.pdf
2. Rešina G. Latvijas Republikas budžets: vakar, šodien, rīt. Rīga: Biznesa augstsk. Turība, 2003. 263 lpp.
3. Budžeta reformas. Valsts budžeta veidošanas attīstības tendences Latvijā un pasaulē.Valsts kanceleja. 2003. 79 lpp.
Periodicals and other sources
1. Latvijas valsts finanses. Statistikas datu krājums. LR CSP, Rīga.-2010.- 44 lpp. ISSN 1407-902X; ISBN 978-9984-06-397-3.
2. Latvijas Vēstnesis: Latvijas Republikas oficiālais laikraksts. Rīga: Valsts uzņēmums "Latvijas Vēstnesis". ISSN 1407-0391.
3. The Economist. London: Economist Newspaper Ltd. ISSN 0013-0613 Pieejams arī: http://www.economist.com/?sa_campaign=econsubs/europe/subspage/imglink