Metodele bugetelor pe programe și performanță

Dan Tudor LAZĂR, Adrian Mihai INCEU


Performance budgeting is the same as program budgeting, except that one additional component–performance–is included to tie expenditures for each program to specific goals established for that program. For example, the amount budgeted for street sweeping would be tied to an expected level of performance, such as sweeping “X” number miles of streets during the fiscal year. Performance budgeting provides spending data that can be examine at the end of the fiscal year to identify the amount of service that each city department has actually produced. Additionally, by knowing the exact cost of each service, wel can determine its relative usefulness compared to the other spending priorities. The negative aspect of performance budgeting is that it is difficult to develop measurable performance goals for simple programs, such as street sweeping. It is hard to set measurable goals for emergency medical services and other less-quantitative programs. Also, data collection can be difficult.

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