Performance budgeting: selected international experiences and some lessons for Slovenia
AbstractThe paper’s main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by different (OECD) countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The paper also presents the methodological framework applied in defining goals in a society as well as the role and the interdependence of social indicators and performance indicators for specific units/programs in public administration. Theoretical bases of such procedures will be presented along with an empirical concept which is believed to be appropriate for Slovenia. The formulation of the concept stems from the definitions given in the Budget Manual for 2008-2009 where individual budget users are responsible for monitoring their performance and efficiency. On this basis, we developed a theoretical concept of connections between different levels of long-term goals, implementational goals as well as efficiency and effectiveness indicators at the level of sub-programs of selected budget users. A theoretical and methodological framework constructed in this way will hopefully serve as the basis for realizing the concept of Slovenian direct performance budgeting in the near future.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 15499.
Date of creation: 31 May 2009
Date of revision:
Publication status: Published in Journal of Economics 3.58(2010): pp. 271-291
performance budgeting; budget programming; indicators; methodological framework; OECD; Slovenia;
Find related papers by JEL classification:
- H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
- H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
This paper has been announced in the following NEP Reports:
- NEP-ALL-2009-06-17 (All new papers)
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