Contraste de los modelos de asignación presupuestaria en el presupuesto social municipal

the present work empirically analyzes the diverse budgetary theories (incrementalism, organized, rational anarchy) in the programs of social costs, paying special attention to the utility of the financial information in the decision making.the analyzed sample corresponds to a set of spanish city councils in the period 2000-2004, and the used econometric methodology is a dynamic model of panel data. from the estimations done, the main conclusion is that the budgetary allocation of the municipal social cost does not follow a random path, acquiring special meaning the incrementalism jointly with the variables of financial information. the utility of the budgetary indicators reflects that the municipal management adopts rational elements, even though the incrementalism comprises the habitual behaviour of the manager.