Results-based budgeting and performance management in the United Nations
نویسندگان
چکیده
In 1997, the Secretary-General of the United Nations, Kofi Annan launched a comprehensive reform initiative aimed at transforming the Organization into a more effective, modernized and relevant instrument in the service of the international community. In the management area, he proposed shifting from programme budgeting to results-based budgeting (RBB). This was a significant shift in budgeting techniques in the United Nations.
منابع مشابه
مسیر بودجهریزی عملیاتی نوین
By studying the evolution history of budgeting systems, you may discern three stages: In the first stage, controlling role of budget is regarded its major function. In the second stage, budget is considered as a means for management improvement. In the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. After Wor...
متن کاملThe Investigation of Main Determinants of Real Time Performance based Budgeting in Iran
The main aim of this paper is to investigate the indicators affecting the establishment of a real time performance-based budgeting system in Iran. Given that the results of this study can be used in the development of budget rules and regulations based on public sector performance, it is practical research. To achieve this purpose, a questionnaire consisting of 28 questions was designed by rese...
متن کاملCritical Systems Heuristics (CSH) to Deal with Stakeholders' Contradictory Viewpoints of Iran Performance Based Budgeting System
Objective: Performance based budgeting is an undeniable necessity for effective management of the country vital resources nowadays, which benefits all economic and social layers of the society if properly implemented. Accordingly, this has encouraged lots of studies and researches on PPB theories, concepts and models. This study deeply reviewed Iran’s PBB system within four basic issues, includ...
متن کاملبودجه ریزی بر مبنای عملکرد
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...
متن کاملFuzzy Goal Programming Model to Rolling Performance Based Budgeting by Productivity Approach (Case Study: Gas Refiner-ies in Iran)
This research presents a mathematical model for performance-based budgeting and combines it with rolling budget for increased flexibility. The model has been designed by Chebyshev's goal programming technique with fuzzy approach. The parameters or coefficients of the model are derived by measuring the productivity of the organizations considering eight criteria. Data for calc...
متن کامل