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- Title
MBO AND THE FEDERAL BUDGETARY PROCESS.
- Authors
McCaffery, Jerry
- Abstract
Management by objectives (MBO) is an immensely flexible instrument for planning, organizing, directing, controlling, and evaluating task performance in complex organizations. If this is reminiscent of POSDCORB, the intent is deliberate, for the attempt to orchestrate men in the pursuit of purposeful activity is not new. Indeed, all societies face management problems which must be solved, and, in this sense, the concept of MBO has existed since man first organized himself into groups, and will continue to exist until he ceases to be so organized. MBO gives line managers the responsibility to build budgets. They should have that responsibility, for they know best what needs to be done. Budgets built from the top down do not benefit from the advice of program administrators. Budgets, which are built from the bottom up surface a greater variety of alternatives with better supporting data. Top-level administrators then have a wider range of choices. MBO promotes intradepartmental choice, and at a time when it appears all too clearly that our world is composed of finite resources. Program evaluation, benefit/cost analysis, and interdepartmental choice will have to be added to MBO, and sooner rather than later.
- Subjects
UNITED States; MANAGEMENT by objectives; BUDGET process; COMPLEX organizations; PROGRAM budgeting; COST effectiveness; CIVIL service; MANAGEMENT styles; FEDERAL government
- Publication
Public Administration Review, 1976, Vol 36, Issue 1, p33
- ISSN
0033-3352
- Publication type
Article
- DOI
10.2307/974739