What is Performance Budgeting?
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Performance budgeting is an approach
Performance budgeting is an approach to modern executive-budget making that gained currency in the 1930s and then again in the 1950s. It emphasizes not only resources acquired by an agency but also what it did with them, promoting effective management of government programs. Performance budgeting differed from the previous control orientation in several ways.
First, it was directed toward promoting effective management. Second, it dealt not only with the quantity of resources each agency acquired but also with what was done with those resources. Third, it called for redesigning expenditure accounts, developing work and cost measures, and making adjustments in the roles of central budgeters and in their relationships with the agencies. Performance budgeting demanded a greater degree of centralized coordination and control.
First, it was directed toward promoting effective management. Second, it dealt not only with the quantity of resources each agency acquired but also with what was done with those resources. Third, it called for redesigning expenditure accounts, developing work and cost measures, and making adjustments in the roles of central budgeters and in their relationships with the agencies. Performance budgeting demanded a greater degree of centralized coordination and control.
3 سال پیش
در تاریخ 1399/12/18 منتشر شده
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