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.
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