| Autor: |
Steven F. Baker, Vernon E. Francis, James K. Lowe, Steve G. Green |
| Rok vydání: |
1999 |
| Předmět: |
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| DOI: |
10.21236/ada380258 |
| Popis: |
This paper offers an approach for performance-based decision making and budgeting that objectively orders alternatives according to established mission criteria. We employ a model using Value-Focused Thinking (VFT) to address the contemporary focus on performance and mission-oriented results. The laboratory equipment budget at the US Air Force Academy is used to illustrate how over $1 million of funding was allocated without the divisive claims of departmental inequity. We provide an objective rubric for assessing how well aligned the organization's decisions are relative to its stated mission. Finally, we note that the approach accommodates the flexibility to allocate initial budget allocation as well as year-end residual. As organizations make significant strides toward implementing performance-based decision and budgeting systems, VFT shows considerable promise for improving strategic mission implementation. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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