???????? ????????

1. ???? ?? ??????? (Line-Item Budgeting System: LIBS)

1921??? 1939??? ???? ????? ???????? ?? ???, ??? ??? ?????? ????? ???? ??????. ??? ?? ??? ??? ??? ?
? ????? ????? 1920???? ???? ?????.
???????? ??? ??? ??? ???? ??. ???? ?? ??? ???? ??? ???? 1900??? ?????? ???? ??? ??? ??? ???. ??? ???? ??? ???? ???? ??? ??? ??? ???? ?? ??? ???. ???? ??? ?? ???? ??? ?? 1906? ???????? ???? ??? ??? ?? ??? ?? ??? ???? ????? ???? ??? ??? ????? ??? ??? ??? ??? ?? ?? ??????????.

< ? ? >

2. ???????? (PBS)

1939? ??? ???? ??? ???? ??? ??? ????? ??? ???. ??? ???? ????? ?????? ?????? ???? ?? ??????? ???? ?????? ???? ? ? ???. ? ????? 1912? ??? ?????? ????? ??????? ??? ?? 1934? ??? ?????, 1934? ��????????�� ??(TVA program)? ???? ?? ??? ???.
??? ??? ? ????? ??? ??? ?? ???? ?? 1949? ????????? ?? ??????? ???? ?? ???. 1949? ???? ��?? ?? ????��(Functional or Activity Budgeting)?? ?? ???. 1950?? ???????? ? ????? ???? ? ????? ??????? ????? ?????? ?? ???? ?????? ??? ???.