IDEAS home Printed from https://ideas.repec.org/p/qut/dpaper/147.html
   My bibliography  Save this paper

Tightening the Results/Funding Link in Performance Budgeting Systems

Author

Listed:
  • Marc Robinson

Abstract

Influential contemporary performance budgeting models have sought to tighten the link between results and budgets. This paper considers three approaches – budget-linked performance targets, budgeting based upon output or outcome costs, and budgetary performance incentives – and assesses their potential to enhance the results/funding link. It is possible to develop real links between performance targets and budgets, although generally not of a formularized nature. Criticisms of performance targets, based particularly on the imperfections nature of performance indicators, tend to be somewhat exaggerated. Considerably more use can be made of output cost information in budgeting – although there are important imitations arising from the nature of some outputs, and from the prevalence of qualitative rationing. Initiatives designed to ensure that agency performance is systematically considered when deciding agency budget allocations are highly desirable. The idea of additional funding as a reward for good performance needs, however, to be approached cautiously and selectively.

Suggested Citation

  • Marc Robinson, 2003. "Tightening the Results/Funding Link in Performance Budgeting Systems," School of Economics and Finance Discussion Papers and Working Papers Series 147, School of Economics and Finance, Queensland University of Technology.
  • Handle: RePEc:qut:dpaper:147
    as

    Download full text from publisher

    File URL: http://external-apps.qut.edu.au/business/documents/discussionPapers/2003/DP%20147%20Robinson.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. 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.
    2. Marc Robinson, 2003. "The Output Concept And Public Sector Services," School of Economics and Finance Discussion Papers and Working Papers Series 155, School of Economics and Finance, Queensland University of Technology.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:qut:dpaper:147. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angela Fletcher). General contact details of provider: http://edirc.repec.org/data/sequtau.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.