A Basic Model of Performance-Based Budgeting

A Basic Model of Performance-Based Budgeting

The primary objective of this technical note is to elaborate a basic model of performance-based budgeting that could be considered for the following two categories of countries:

Goal Programming as a Decision Model for Performance-Based Budgeting

performance-based budgeting

performance-based budgeting adds effectiveness and economizing factors to traditional aspects of budgeting. this system distinguishes efficiency from effectiveness. efficiency emphasizes on the useful utilization of the resources concerned while effectiveness considers the performance. categorization of operations in performance-based budgeting is in a way that goals are expressed more transpar...

Beyond Budgeting: A Performance Management Model for Software Development Teams

The Beyond Budgeting performance management model enables companies to keep pace with changing environments, to quickly create and adapt strategy and to empower people throughout the organisation to make effective choices. We argue that this performance management model may be ideal for agile software development. Although drawn from different disciplines, both are designed for a customer-orien...

A Primer on Performance Budgeting

The past two decades have witnessed a growing interest for performance management and budgeting reforms in response to louder public demands for government accountability in industrial countries. These reforms are intended to transform public budgeting systems from inputs control to an output and/or outcome focus in the interest of improving operational efficiency and promoting results-oriented...