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Performance – Based Budgeting – an option or a necessity [PDF]
Proceedings of the International Conference on Business Excellence, 2020 Abstract The paper aims to present the concept of Performance – Based Budgeting and its importance for the economic development of a country. Performance – Based Budgeting is applied since decades ago in countries like Sweden or USA, whilst the others may learn from the good practices examples offered by the two.
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Is Performance-Based Budgeting Only a Mirage? [PDF]
EQUITY, 2021 The aim of this paper is to describe reality of performance-based budgeting in Indonesia. Bureaucratic reform still becomes important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in government budgeting system.
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Implementing the GPRA: Examining the Prospects for Performance Budgeting in the Federal Government [PDF]
, 2003 The Government Performance and Results Act (GPRA) is the latest in a series of attempts to introduce performance-based management and budgeting techniques at the federal level in the United States.
McNab, Robert, Melese, Francois
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Jurnal Pendidikan dan Kewirausahaan, 2021 Makalah ini membahas tentang penerapan penganggaran berbasis kinerja pada institusi pendidikan tinggi di Indonesia. Kajian ini menggunakan metode pustaka dengan analisis narasi untuk memperdalam pengetahuan tentang penganggaran berbasis kinerja ...
Lorensius Lorensius +2 more
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Jurnal Siasat Bisnis, 2011 The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting.
Djoko Suhardjanto, Bayu Tri Cahyo
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A Performance Budgeting Implementation Model for Islamic Republic of Iran's Government [PDF]
مطالعات تجربی حسابداری مالی, 2013 Designing the optimum process of shifting traditional input oriented budgeting toward modern output based budgeting systems; defined as performance budgeting, require a special focus on infrastructural, legal and managerial capacities.The vital success ...
Jafar Babajani, Behrooz Khodarahmi
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STRATEGIC PLANNING AS A NECESSARY PREREQUISITE TO SUCCESSFUL PROGRAM BUDGETING IN GEORGIA
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016 This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances?
D. Oboladze
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Riset Akuntansi dan Keuangan Indonesia, 2017 The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities.
Devie Octariani +2 more
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Designing zero-based budgeting for public organizations [PDF]
Problems and Perspectives in Management, 2019 Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as ...
Mukdad Ibrahim
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A Basic Model of Performance-Based Budgeting
Technical Notes and Manuals, 2009 This technical note presents a basic model of performance-based budgeting. It describes the characteristics of the model and explains how low-income countries should approach performance-based budgeting. The note emphasizes necessary preconditions for any move to performance-based budgeting—recognizing that performance-based budgeting, even in its ...
Marc Robinson, Duncan Last
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