THE CONNECTION BETWEEN STRATEGIC PLANNING AND PROGRAM BUDGETING IN THE DOMAIN OF CULTURE

Abstract

The paper shows that the legal implementation of the program model budget in the culture sector started the activities for the planning process improvement in the domain of culture and in the certain fields of culture (cultural institutions, theater, cinematography etc.). The program budgeting development and implementation in the culture sector are very complex tasks with many issues, the major being the lack of adequate culture management knowledge and the disregarding of the need for its application, or the cultural activities organization science. The budget making per a program model requires special research and analyses which will define the basic problems of this specialized management discipline, through description and investigation of the existing organizational forms within culture activities, as well as development and investigation of new, more adequate and efficient organizing models. Thus, conceived cultural institutions management should contribute to enabling cultural creative work and cultural goods production, their formation into acts available to the cultural public and the reception of these acts in cultural public. Based on the conclusions on the culture sector potentials and problems the recommendations are given for a more efficient, more transparent and more just finance management in culture sector which will improve money flows control, advance the fiscal discipline and strengthen the responsibility in all phases of the budgetary cycle.