Provides a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. The authors enliven the text with references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management.
Autorentext
Authored by Kelly, Janet M.; Rivenbark, William C.
Inhalt
Chapter 1 Redefining Performance Budgeting; Chapter 2 The Lineage of Performance Budgeting; Chapter 3 Planning for Performance; Chapter 4 Performance Measurement; Chapter 5 Efficiency; Chapter 6 Benchmarking; Chapter 7 Performance Budgeting; Chapter 8 Sustainable Performance Budgeting;