"Performance measurement is the process of collecting, analyzing and/or reporting information regarding the performance of an individual, group, organization, system or component."
Budget performance measurement and assessment refer to the process of evaluating the effectiveness and efficiency of a budget in achieving its intended outcomes. It includes various techniques such as cost-benefit analysis, program evaluation, performance indicators, and benchmarking.
Budgeting Fundamentals: This entails grasping the basic concepts and principles of budgeting as it relates to public administration.
Budgetary Accounting: This encompasses the methods and techniques used in the financial accounting of budgets in public administration.
Governmental Budgeting: Understanding the various types of government budgets and how they are utilized in public administration.
Fiscal Policy and Governance: Grasping the economic principles and ascertaining their impact on the budgeting process, alongside understanding the importance of governance in budgeting.
Revenue Forecasting: Understanding the methods used to forecast revenue and its impact on budgeting in public administration.
Expenditure Forecasting: Understanding the methods used to forecast expenditures and its impact on budgeting in public administration.
Budgetary Reporting and Analysis: Understanding the methods and techniques used in reporting and analyzing budgets in public administration.
Performance Measurement: Understanding the methods and techniques used in measuring and assessing budget performance in public administration.
Auditing and Monitoring: Understanding the methods and techniques used in auditing and monitoring budgets in public administration.
Policy Analysis: Analyzing and understanding the various policies that impact budgeting in public administration.
Stakeholder Engagement: Understanding the crucial role of stakeholders in the budgeting process, and methods for engaging effectively with them.
Project Management: Understanding the methods and techniques used in project management as it pertains to budgeting in public administration.
Technology and Budgeting: Understanding the different technologies and software solutions used in budgeting and accounting in public administration.
Risk Management: Understanding the methods and techniques used in risk management, and its importance in budgeting in public administration.
Ethics and Integrity: Understanding the ethical considerations and implications in budgeting in public administration, as well as maintaining the integrity of the budgeting process.
Input budgeting: Focuses on identifying and allocating resources needed for achieving a particular project or program.
Output budgeting: Emphasizes on measuring the results of programs or projects and comparing them to predetermined targets.
Outcome budgeting: Evaluates the impact of programs and analyzes whether they are meeting the desired outcomes and goals.
Performance-based budgeting: Evaluates the efficiency and effectiveness of programs and projects by linking funding with measurable outcomes.
Activity-based budgeting: Allocates resources based on the activities that are necessary to achieve program goals.
Zero-based budgeting: Examines all projects or programs on an annual basis and allocates budget resources based on their effectiveness and importance.
Program budgeting: Analyzes the various programs in a department or organization to compare their effectiveness based on their costs and outputs.
Priority-based budgeting: Allocations resources based on the perceived importance or urgency of programs and projects.
Cost-benefit analysis: Evaluates the monetary value of a program or project compared to the benefits it provides.
Participatory budgeting: Involves stakeholders or the public in the budget-making process to ensure that resources are allocated to programs that align with their values and priorities.
"Moullin defines the term with a forward-looking organizational focus—'the process of evaluating how well organizations are managed and the value they deliver for customers and other stakeholders'."
"Neely et al. use a more operational retrospective focus—'the process of quantifying the efficiency and effectiveness of past actions'."
"In 2007 the Office of the Chief Information Officer in the USA defined it using a more evaluative focus—'Performance measurement estimates the parameters under which programs, investments, and acquisitions are reaching the targeted results'."
"Defining performance measures or methods by which they can be chosen is also a popular activity for academics."
"A list of railway infrastructure indicators is offered by Stenström et al."
"A novel method for measure selection is proposed by Mendibil et al."