Performance Budgeting for State and Local Government, by Unknown
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- ISBN: 9780765623942 | 0765623943
- Cover: Paperback
- Copyright: 10/15/2010
The authors of this acclaimed text describe performance budgeting as the integration of the components of performance management--planning, performance measurement, and benchmarking--into the three phases of the budget cycle used in state and local government: budget development, budget implementation, and budget evaluation. The result is a comprehensive theoretical and practical framework for informing budget decisions based on the efficiency and effectiveness of service delivery. Kelly and Rivenbark enliven the text with frequent references to their original research and personal experiences with performance measurement, citizen satisfaction surveys, and financial management practices. This edition includes increased coverage of cost accounting procedures and of citizen participation in performance management. The focus has been widened to include budget implementation and evaluation, not just development. The book also offers expanded coverage of the management tools used to support performance budgeting, including long-term planning and the balanced scorecard.