Why Does Performance Budgeting Underperform?

2021 ◽  
Vol 53 (3) ◽  
pp. 22-26
Author(s):  
Paul E. Lingenfelter
Keyword(s):  
Performance Budgeting

scholarly journals Performance budget settlement process in public sector banks

1983 ◽  
Vol 8 (1) ◽  
pp. 35-44
Author(s):  
Mohinder N. Kaura
Keyword(s):  
Public Sector ◽  
Public Sector Banks ◽  
Performance Budgeting ◽  
Interview Survey ◽  
Performance Budget ◽  
Level Performance

The paper reviews the performance budgeting system adopted by nationalized banks in the seventies. Based on a questionnaire and interview survey of over 100 branch managers of four public sector banks, the study identifies some of the strengths and weaknesses of the branch level performance budget settlement process as it is practised, and provides a number of suggestions for improvement.

scholarly journals Analisis Standar Belanja Kegiatan Penyediaan Alat Tulis Kantor Pada Pemerintah Kota Sungai Penuh

2015 ◽  
Vol 3 (2) ◽  
pp. 62-79
Author(s):  
Rina Widyanti
Keyword(s):  
Public Services ◽  
Secondary Data ◽  
City Government ◽  
Primary Data ◽  
Fiscal Year ◽  
Protective Services ◽  
Government Services ◽  
Performance Budgeting ◽  
The Cost ◽  
Simple Regression

Analysis of Expense Standards (ASB) is a guideline used to analyze the reasonableness of workload or cost of each activity undertaken by the Unit (SKPD) in one fiscal year. The purpose of this research is to develop ASB especially for activity provision of stationery (ATK). The data used in this research is secondary data obtained from the DPA-SKPD Sungai Penuh City government. The primary data of interviews with leaders and some of the staff as well as the relevant officials. Data analysis method used is a simple regression. Simple regression analysis is a method of forecasting which will predict the cost standards for ATK activities. This activity is affected by the triggering factors (cost drivers) is the amount of activity. The results of this study in the form of equations where the standard shopping ASB ATK influenced by the activity of providing fixed expenditure and expenditure variables. Shopping variable for this activity is influenced by the amount of activity. To create a model for the analysis of expenditure standard ATK activity is grouped into nine (9) functions of government services consisting of the economic service./unction, the function of health care, educational services, protective services, public services, tourism services and security, public services and housing facilities, service districts, and village services. Verify the reasonableness of calculations based on the formulation of the model ASB shopping on 9 functions of government services shows that the value of expenditure contained in each DPA SKPD can be approved based on the criteria of fairness shopping. However, there are obstacles in the processing of data in the form of data on some SKPDs DPA form the basis of ASB which included incomplete and the allocation of its budget is too high thus affecting the results of the formulation ASB. It is hoped that this study provides an overview to the team of local government budgets to increase performance budgeting in the future.

scholarly journals Feasibility Study of Designing and Implementing Performance Budgeting in the Iranian Public Universities and Academic Institutions: The Case of the Sharif University of Thechnology

2013 ◽  
Vol 5 (3) ◽  
pp. 229-235
Author(s):  
Bita Mashayekhi ◽  
Seyed Mostafa SeyedHosseini ◽  
Navid Attaran
Keyword(s):  
Feasibility Study ◽  
Recent Article ◽  
Public Universities ◽  
Academic Institutions ◽  
Performance Budgeting

The role of budgeting in governmental universities is vital since it affects youth generation. According to recent article  passed by education ministry of Iran fundamental changes in universities management is required. In this study Sharif University of Thechnology has been chosen as a case study, obstacles in are identified and relatively a solution is proposed. The result indicates the necessity of implementing performance budgeting in this university.

Performance budgeting

2001 ◽  
Vol 14 (5) ◽  
pp. 376-390 ◽  
Author(s):  
Ronald McGill
Keyword(s):  
Performance Budgeting

Measurement, incorporation and use of performance information in the budget

2015 ◽  
Vol 37 (3) ◽  
pp. 331-355
Author(s):  
Pieter Bleyen ◽  
Stijn Lombaert ◽  
Geert Bouckaert
Keyword(s):  
Local Governments ◽  
Public Management ◽  
Point Of View ◽  
Fiscal Sustainability ◽  
Performance Information ◽  
The Public ◽  
Performance Budgeting ◽  
Logical Sequence ◽  
Analytical Point ◽  
The Way

In search for efficiency, effectiveness and fiscal sustainability, governments gather more performance information than ever before. As many of them have sought to incorporate and use this kind of information in budgeting and planning documents, the main goal of this article is to discover how local government performance budgeting practices can be mapped by a survey in a way that enables international comparison. Three previous mapping endeavors served as preliminary guidelines to develop a refined index based on the dimensions measurement, incorporation and use of performance information which form a generally accepted logical sequence in the public management literature. Results for the case of 304 Flemish local governments show a huge variation in the way performance budgeting is practiced, as index scores vary from nearly zero to more than 76 percent. Although it seems that available performance information is incorporated fairly well, measurement and use are lacking. It can be concluded that measuring performance budgeting offers interesting insights in the way this kind of budgeting is practiced in local governments. Although, from an analytical point of view, it is not sufficient to fully grasp performance budgeting and this for several reasons discussed in the article.

Internal control within the conditions of performance budgeting of universities

2021 ◽  
Vol 22 (12) ◽  
pp. 1349-1367
Author(s):  
Dmitrii A. ENDOVITSKII ◽  
Elena A. TITOVA
Keyword(s):  
Higher Education ◽  
Internal Control ◽  
Financial Support ◽  
Higher Education Institutions ◽  
Project Financing ◽  
Performance Budgeting ◽  
Methods Of Analysis

Subject. This article discusses the issues of improving the financing of universities, the development of performance-based budgeting to support their activities. Objectives. The article aims to assess the problematic aspects of financial support for the activities of higher education institutions, including using the performance-based budgeting, and identify the features of its implementation that affect the system of internal control at universities. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article summarizes the problematic provisions of financing the activities of universities, including the use of the performance-based budgeting method, and justifies the need to transform the internal control of universities. Conclusions. The article concludes that the development of the system of financing the activities of universities generally corresponds to foreign practice, although there are some shortcomings in the financing of higher education institutions. Internal control of universities should be modernized taking into account the strategic nature of the project financing process and the possibilities of digitalization of control activities.

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