Due to its economic functions, including that of a planning strategy for the future, state budget as management tool requires transition from traditional structure modern one. In systems principally implemented today, effectiveness and efficiency results are taken into consideration rather than cost services provided by state. Although there various types systems, program performance-based have...

This study aims to produce empathic budgeting models that are built through the concept of altruism. With this model, regional budgets into a result social construction is full values, empowering, emancipatory, and dedicated welfare community. uses content analysis approach find out or explain community interests in Tana Toraja Regency. The results indicate that; (1) formulation vision mission ...

This paper describes evidence-based priority setting and resource allocation undertaken by a Division of the Women's & Children's Hospital, Adelaide during 1998-1999. We describe the methods used to combine program budgeting marginal analysis (PBMA), evidence based and "community values" approaches into one decision-making framework. Previous organisational changes involving the formation of mu...

Performance-based budgeting systems are becoming increasingly popular in developed countries around the world. Previous or related research is very important scientific article writing. helps strengthen theory and phenomenon of relationship effect between variables. This paper examines factors that influence implementation performance budgeting, namely: organizational commitment, resources ince...