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Tightening the Results/Funding Link in Performance Budgeting Systems Discussion Paper No. 147

Robinson, Marc (2003) Tightening the Results/Funding Link in Performance Budgeting Systems Discussion Paper No. 147. [Working Paper]

Abstract

Influential contemporary performance budgeting models have sought to tighten the link between results and budgets. This paper considers three approaches – budget-linked performance targets, budgeting based upon output or outcome costs, and budgetary performance incentives – and assesses their potential to enhance the results/funding link. It is possible to develop real links between performance targets and budgets, although generally not of a formularized nature. Criticisms of performance targets, based particularly on the imperfections nature of performance indicators, tend to be somewhat exaggerated. Considerably more use can be made of output cost information in budgeting – although there are important imitations arising from the nature of some outputs, and from the prevalence of qualitative rationing. Initiatives designed to ensure that agency performance is systematically considered when deciding agency budget allocations are highly desirable. The idea of additional funding as a reward for good performance needs, however, to be approached cautiously and selectively.

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ID Code: 425
Item Type: Working Paper
Keywords: performance budgeting, performance targets, output costs
ISSN: 1324-5910
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2003 (please consult author)
Deposited On: 05 Jan 2005
Last Modified: 02 Feb 2012 19:44

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