Performance Measurement in the Public Sector Budgeting
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 12
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
Evaluation of Relationship between Intellectual capital and Structure of Organizational Corporate Entrepreneurship (CE) (Case study: Staff of Maskan Bank, Kerman Province)
Human, structural and communicative capitals (elements of intellectual capital) are regarded as key elements of success in organizations. In the recent decade, organizational corporate entrepreneurship has been turned to...
Simulation is a display that is close to real life which may be performed using computer software, role playing, case study or games and it engages the learners actively in the course content. Teaching with the use of si...
Investigating the effect of consolidated teaching on the academic achievement of the primary 6th grade students
This study was achieved to relate the collaborative, project and traditional consolidated teaching in terms of the academic achievement of the primary 6th grade students in mathematics in the academic year of 2012-13, Di...
A Study on the Effects of Urea and Molasses on the Nutritional Value of Nut grass (CyperusRotundus) Forage Silos of Sistan Region
This research was conducted aiming to study the changes of chemical components and improvement of Nut grass forage silos digestibility with the addition of urea (0, 2.5, and 5 g) and molasses (0, 10, and 15 percent) usin...
According to competitive environment of these days markets, distribution channels and choosing the right suppliers among of these channels, especially in the industrial market is caused by choosing the right suppliers wi...
How To Cite
Mojtaba Ghiasi (2013). Performance Measurement in the Public Sector Budgeting. International Research Journal of Applied and Basic Sciences, 7(12), 988-994. https://europub.co.uk/articles/-A-6488