Doing performance budgeting right requires a long-term strategic plan. The ONE North Carolina Agenda is a good example.

How to Prepare a Flexible Budget Performance Report. An initial static budget for your small business assumes an expected level of production. This number can, however, vary greatly from your ...

This article provides new insights into our understanding of the adoption and implementation of performance-based budgeting (PBB) in the largest U.S. cities. Addressing PBB from an innovation theory ...

The government of the Republic of Korea piloted performance budgeting in the late 1990s. Although the first attempts failed, the country learned from its mistakes. In 2003, the government succeeded in ...

Also called "responsibility accounting," this aspect of cost center accounting affects performance evaluations that use budget management as a criteria.

The Government Performance and Results Act (GPRA) of 1993 is a landmark in the historical development of the federal government's performance measurement initiatives. Many previous reforms that tried ...