Best Practice in Performance Budgeting
This paper seeks to identify the best practice principles for performance budgeting. It describes and analyses the principle mechanisms by which performance budgeting systems attempt to link results and resources. These mechanisms are evaluated, drawing amongst other things upon analysis of the underlying relationship between results and resources. The potential scope for the integration of performance management and budgeting is considered.
|Date of creation:||20 Nov 2002|
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- Marc Robinson, 2002. "Output-Driven Funding and Budgeting Systems in the Public Sector," School of Economics and Finance Discussion Papers and Working Papers Series 101, School of Economics and Finance, Queensland University of Technology.
- Hill, T P, 1977. "On Goods and Services," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 23(4), pages 315-38, December.
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