Metodele bugetelor pe programe și performanță
<p>Performance budgeting is the same as program budgeting, except that one additional component–performance–is included to tie expenditures for each program to specific goals established for that program. For example, the amount budgeted for street sweeping would be tied to an expected level o...
| Main Authors: | , |
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| Format: | Article |
| Language: | ron |
| Published: |
Babes-Bolyai University
2004-10-01
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| Series: | Revista Transilvană de Ştiinţe Administrative |
| Online Access: | https://rtsa.ro/rtsa/index.php/rtsa/article/view/233 |
| _version_ | 1797218328441257984 |
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| author | Dan Tudor LAZĂR Adrian Mihai INCEU |
| author_facet | Dan Tudor LAZĂR Adrian Mihai INCEU |
| author_sort | Dan Tudor LAZĂR |
| collection | DOAJ |
| description | <p>Performance budgeting is the same as program budgeting, except that one additional component–performance–is included to tie expenditures for each program to specific goals established for that program. For example, the amount budgeted for street sweeping would be tied to an expected level of performance, such as sweeping “X” number miles of streets during the fiscal year. Performance budgeting provides spending data that can be examine at the end of the fiscal year to identify the amount of service that each city department has actually produced. Additionally, by knowing the exact cost of each service, wel can determine its relative usefulness compared to the other spending priorities. The negative aspect of performance budgeting is that it is difficult to develop measurable performance goals for simple programs, such as street sweeping. It is hard to set measurable goals for emergency medical services and other less-quantitative programs. Also, data collection can be difficult.</p> |
| first_indexed | 2024-04-24T12:16:00Z |
| format | Article |
| id | doaj.art-a1dbe257c0a846db8851d3ee8412e2c0 |
| institution | Directory Open Access Journal |
| issn | 1454-1378 |
| language | ron |
| last_indexed | 2024-04-24T12:16:00Z |
| publishDate | 2004-10-01 |
| publisher | Babes-Bolyai University |
| record_format | Article |
| series | Revista Transilvană de Ştiinţe Administrative |
| spelling | doaj.art-a1dbe257c0a846db8851d3ee8412e2c02024-04-08T08:46:56ZronBabes-Bolyai UniversityRevista Transilvană de Ştiinţe Administrative1454-13782004-10-0161299105233Metodele bugetelor pe programe și performanțăDan Tudor LAZĂR0Adrian Mihai INCEU1lector universitar dr., Catedra de Administraţie Publică, Facultatea de Știinţe Politice și Administrative, Universitatea Babeș-Bolyai, Cluj-Napocalector universitar dr., Catedra de Administraţie Publică, Facultatea de Știinţe Politice și Administrative, Universitatea Babeș-Bolyai, Cluj-Napoca<p>Performance budgeting is the same as program budgeting, except that one additional component–performance–is included to tie expenditures for each program to specific goals established for that program. For example, the amount budgeted for street sweeping would be tied to an expected level of performance, such as sweeping “X” number miles of streets during the fiscal year. Performance budgeting provides spending data that can be examine at the end of the fiscal year to identify the amount of service that each city department has actually produced. Additionally, by knowing the exact cost of each service, wel can determine its relative usefulness compared to the other spending priorities. The negative aspect of performance budgeting is that it is difficult to develop measurable performance goals for simple programs, such as street sweeping. It is hard to set measurable goals for emergency medical services and other less-quantitative programs. Also, data collection can be difficult.</p>https://rtsa.ro/rtsa/index.php/rtsa/article/view/233 |
| spellingShingle | Dan Tudor LAZĂR Adrian Mihai INCEU Metodele bugetelor pe programe și performanță Revista Transilvană de Ştiinţe Administrative |
| title | Metodele bugetelor pe programe și performanță |
| title_full | Metodele bugetelor pe programe și performanță |
| title_fullStr | Metodele bugetelor pe programe și performanță |
| title_full_unstemmed | Metodele bugetelor pe programe și performanță |
| title_short | Metodele bugetelor pe programe și performanță |
| title_sort | metodele bugetelor pe programe si performanta |
| url | https://rtsa.ro/rtsa/index.php/rtsa/article/view/233 |
| work_keys_str_mv | AT dantudorlazar metodelebugetelorpeprogramesiperformanta AT adrianmihaiinceu metodelebugetelorpeprogramesiperformanta |