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 @


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  • EP ID EP6488
  • DOI -
  • Views 153
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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.