Performance Measurement in the Public Sector Budgeting
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 12
Abstract
This article focuses on the use of performance measurement in public budgeting. The use of performance measurement in budgeting has been advocated at various levels of government. Efforts have been made to incorporate performance measures in reporting, management, budgeting, and strategic planning processes. Performance measurement is defined as the measuring of levels of activities and achievements through a range of indicators. Governments can use performance measurement in various stages of public budgeting. In budget preparation, central management agencies can use performance indicators in budget instructions to demonstrate desirable performance levels. In addition, performance indicators in executive budgets often demonstrate expected service achievements and are used as a basis for legislative negotiation.
Authors and Affiliations
Mojtaba Ghiasi| Department of Accounting, malayer Branch, Islamic Azad University,Malayer, Iran. email: M_ghiasi2007 @ yahoo.com
Keywords
Related Articles
- EP ID EP6469
- DOI -
- Views 262
- Downloads 11
Susceptibility of Tetranychus uticae Koch (Acari: Tetranychidae) on seven strawberry cultivars
The two-spotted spider mite, Tetranychus urticae Koch is one of the cosmopolitan pests, which attack many agricultural and greenhouse plants. The suitability of seven strawberry cultivars (Marak, Yalova, Aliso, Gaviota,...
Changes in FNDC5 Expression in Heart Tissue of Old Rats Following a Course of Mandatory Exercise
FNDC5 is a newly discovered factor that is related to energy homeostasis and the incidence of many diseases, especially in the elderly. This study aims at investigating the changes in levels of FNDC5 in heart tissue of o...
Geology,Petrography and geochemical of the Selijerd Intrusive Rocks, Northeast Saveh, Central Iran
The Selijerd intrusive mass is located in the Northeast of Saveh and is considered as a part of the Urumieh-Dokhtar magmatic arc (UDMC). The mass is replaced in the Eocene-Oligocene volcanosedimentary rocks consist mainl...
Design and explain the factors affecting customer loyalty in online banking
In E-banking, attracting and keeping customers is a difficult and challenging problem for commercial organizations. Therefore,banks and financial institutions strive to recognize factors which can attract customers and m...
Proposed Wind Robot Arm Design in Order to Move Sensitive Devices for Industrial Applications
The Wind Robot Arm (WRA) instead of a gripper type for grabbing devices is proposed in this paper. It utilizes a plastic arm, wind blowing and suction system to move devices. A plastic hollow cylinder is connected to the...