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- Title
Performance Budgeting.
- Authors
Finkler, Steven A.
- Abstract
The article focuses on issues concerning the performance budget. Performance budget is a budget for various activities of a cost center or organization. Rather than focusing on the objects of spending, such as the costs for salaries, supplies or equipment, a performance budget is primarily concerned with activities of the organizational unit. Specific objectives for each activity are stated in a performance budget and specific financial resources are associated with each activity. Performance budgeting has advantage over both traditional budgeting and traditional performance evaluation.
- Subjects
PERFORMANCE standards; INDUSTRIAL costs; ORGANIZATIONAL effectiveness; ORGANIZATIONAL structure; INDUSTRIAL efficiency; ORGANIZATIONAL sociology
- Publication
Nursing Economic$, 1991, Vol 9, Issue 6, p401
- ISSN
0746-1739
- Publication type
Article