282,477 research outputs found

    Trade-Off Time: How Four States Continue to Deliver

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    Highlights performance measures used in Indiana, Maryland, Utah, and Virginia to ensure results-driven budgeting by defining goals, assessing priorities and trade-offs, targeting cuts with precision, and creating a culture of results-focused budgeting

    Capital Budgeting Techniques

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    CSME Government Performance Management Framework (GPMF).

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    There has been much discourse again over the last six to eight weeks on the issue of Government performance and the concept of performance budgeting has resurfaced. Some have recommended, the Accrual Budgeting approach, which is outlined in a previous 2004 International Monetary Fund (IMF) Article IV consultation document on Jamaica, others, have referred the matter to the area of zero based budgeting, however, this type of budgeting, although, theoretically ideal, practically, Jamaica and other Lower Middle Income (LMI) countries in the Caribbean Single Market And Economy (CSME) are not equipped for this and it would create serious political instability in the region as most from time to time operate on a Political Business Cycle(PBS).This speaks to the old Static Competitive Political Model(SCPM) as opposed to the Dynamic Competitive Political Model(DCPM), under which zero-based budgeting would operate optimally.Caribbean Single Market And Economy(CSME),Trinidad,Jamaica,Barbados,CARICOM,Caribbean Government Performance,Government Performance Managment

    The Australian Budgeting System: On the Cusp of Change

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    Australia in the late 1990 adopted a purchaser-provider model of performance budgeting – so-called “accrual output budgeting” – which attracted considerable international interest. By 2003, however, the system was in headlong retreat. This paper examines the key difficulties experienced by this system, and links these to the system changes now being made. It speculates on the possible future of performance budgeting in Australia. It draws on extensive interviews and examination of budgetary process documentation in a number of Australian jurisdictions.

    CSME Government Performance Management Framework (GPMF).

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    There has been much discourse again over the last six to eight weeks on the issue of Government performance and the concept of performance budgeting has resurfaced. Some have recommended, the Accrual Budgeting approach, which is outlined in a previous 2004 International Monetary Fund (IMF) Article IV consultation document on Jamaica, others, have referred the matter to the area of zero based budgeting, however, this type of budgeting, although, theoretically ideal, practically, Jamaica and other Lower Middle Income (LMI) countries in the Caribbean Single Market And Economy (CSME) are not equipped for this and it would create serious political instability in the region as most from time to time operate on a Political Business Cycle(PBS).This speaks to the old Static Competitive Political Model(SCPM) as opposed to the Dynamic Competitive Political Model(DCPM), under which zero-based budgeting would operate optimally.Caribbean Single Market And Economy(CSME),Trinidad,Jamaica,Barbados,CARICOM,Caribbean Government Performance,Government Performance Managment

    ESTABLISHING LINKAGES BETWEEN ECONOMIC THEORY AND ENTERPRISE BUDGETING FOR TEACHING AND EXTENSION PROGRAMS

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    Accounting techniques of farm enterprise budgeting are rarely linked to the axioms of static production theory and to capital theory. This paper illustrates how certain linkages may be established. Particular attention is given to handling problems of scale economies, optimal output levels, replacement of durable inputs, inflation, and technological change. Estimates in an illustrative budget are linked to specific points on average cost curves. Budgeting for representative farm situations is compared to budgeting for specific situations.Teaching/Communication/Extension/Profession,

    Four Flats Business

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    Budgeting notes for the Four Flats.https://digitalcommons.georgefox.edu/fourflats_papers/1096/thumbnail.jp

    STRATEGIC PLANNING AND PROGRAM BUDGETING IN ROMANIA – RECENT DEVELOPMENTS

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    The paper emphasizes the efforts of Romanian authorities to implement program budgeting. Based on the first results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing multi-annual budgeting.budgeting, program, plan, outcome
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