The Dewaz Method - Serge Sika Ngonda - Bog

The Dewaz Method is a scientific approach to government and corporate budget management in 3 phases: preparation, execution and evaluation. For each phase of the budget, complementary tables are proposed, because, according to the Dewaz Method, budget management consists in keeping complementary tables which are divided into 3 categories: - Design tables for preparation;- management tables for execution; - Mosaic tables for evaluation.Budget management also involves carrying out operations in the 3 phases of the budget: - For preparation, there is design, budgeting and drafting;- Execution involves steering, transcription and monitoring;- For evaluation, there is audit and control.This procedure proposes 7 professions designed to reinforce good governance in the management of public finances and companies, both public and private. These professions are (d'): Budget designer; Budget writer; Budget pilot; Budget operator; Budget analyst; Budget controller; Budget auditor