Geschreven door Rutger van den Berg
donderdag, 29 april 2010 07:23
Counting On Performance
The Benefits, Methodology, and Techniques of Performance-based Budgeting
Traditional budgets record where expense dollars went, from salaries to office supplies. Performance-based budgets (PBB) reveal a richer, forward-looking dimension: what expense dollars will accomplish-
miles of roads paved, vaccines administered, forms processed, or sales made. Such planning processes are already at work in most federal agencies, 25 states, more than 100 cities, and a fast-growing roster of private-sector businesses. Speaking on behalf of BOARD USA to senior finance executives gathered in Orlando for the 17th annual CFO Rising conference, CPM Practice Leader Jeremy Carter of Neubrain outlined the mechanics and merits of PBB. A summary of his remarks can be found here.
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