Accrual Output Budgeting in Australia : Discussion Paper No. 103
Robinson, Marc (2002) Accrual Output Budgeting in Australia : Discussion Paper No. 103. [Working Paper]
This paper examines the system of ‘accrual output budgeting’ which was introduced by most Australian governments at the end of the 1990s. It explains the key features of the system, and its roots in ‘market’ models. Key difficulties with the model are identified: including the unsuitability of many publicly-funded outputs to funding on a price-per-unit-of-output basis and the information problems which arise in determining the ‘efficient’ price of outputs .
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|Item Type:||Working Paper|
|Keywords:||budgeting, market, price, output heterogeneity|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Financial Economics (140207)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School|
|Copyright Owner:||Copyright 2002 (Please consult author)|
|Deposited On:||09 Nov 2004|
|Last Modified:||02 Feb 2012 19:44|
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