Performance Budgeting

Marc Robinson

Chapter 11 in The International Handbook of Public Financial Management, 2013, pp 237-258 from Palgrave Macmillan

Abstract: Abstract Performance budgeting is an important instrument for improving expenditure prioritization, effectiveness and efficiency. Its relevance is greater than ever today given the tough fiscal circumstances that face many countries. Reaping the benefits of performance budgeting requires that performance budgeting systems be properly designed and that they are accompanied by the right types of complementary reforms. What sort of performance budgeting works best at the government-wide level? What, on the other hand, does not work? These questions are the main focus of this chapter.

Keywords: Unit Cost; Performance Target; Organizational Unit; Aggregate Expenditure; Budget Process (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31530-4_12

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DOI: 10.1057/9781137315304_12

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