PERFORMANCE BUDGETING

PERFORMANCE BUDGETING DOES NOT CONSIST OF A PRECISELY DEFINED GROUP OF TECHNIQUES OR METHODS FOR BUDGET DEVELOPMENT AND EXECUTION BUT RATHER IS A GENERAL APPROACH OR ATTITUDE TOWARD BUDGETING WHICH EMPHASIZES THE WORK TO BE ACCOMPLISHED RATHER THAN THE COMMODITIES TO BE PURCHASED. THE METHODS AND TECHNIQUES USED IN PURSUING THIS OBJECTIVE HAVE VARIED WIDELY FROM ONE JURISDICTION TO ANOTHER. A PRAGMATIC APPROACH TO THE MEASUREMENT OF WORK HAS BEEN MOST SUCCESSFUL. EXPERIENCE INDICATES THAT AN ELABORATE COST ACCOUNTING SYSTEM IS NOT NECESSARY TO PERFORMANCE BUDGETING. IT IS POSSIBLE TO PLAN AND BUDGET FOR GOVERNMENTAL OPERATIONS WITHOUT DEVELOPING PRECISE WORK UNITS AND PERFORMANCE STANDARDS IF A DEFINITE AND VALID RELATIONSHIP BETWEEN THE MONEYS BUDGETED AND EXPENDED AND THE WORK ACTUALLY ACCOMPLISHED IS ESTABLISHED. AN EVALUATION IS MADE OF ITS APPLICABILITY TO THE MANAGEMENT OF HIGHWAY OPERATIONS IN MINNESOTA.

  • Supplemental Notes:
    • 17 Pp, 16 REF
  • Corporate Authors:

    Minnesota Department of Highways

    ,    
  • Publication Date: 1966

Subject/Index Terms

Filing Info

  • Accession Number: 00200179
  • Record Type: Publication
  • Files: TRIS, STATEDOT
  • Created Date: Jul 21 1994 12:00AM