The core elements of performance budgeting

  • Christiane Lorenz


Chapter 2 introduced the term performance budgeting and made clear that the idea standing behind this term takes various notions. But it also revealed that a precise definition is necessary for an empirical analysis in order to know exactly what is the subject of interest. Although there does not exist a clear definition of performance budgeting, some characteristics that belong to the concept and represent necessary elements can be identified. The following paragraph outlines why a new list of elements is necessary.


OECD Country Core Element Budget Allocation Performance Information Budget Process 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2012

Authors and Affiliations

  • Christiane Lorenz

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