| Popis: |
From an international perspective, there is an ever increasing interest in performance budgeting as documented by the latest OECD study (2007). The best-known, earlier approaches to performance budgets, like the Planning-Programming-Budgeting system (PPBS) in the 1960s, Management by objectives (MBO) and Zero-based budgeting (ZBB) in the 1970s are said to have failed or were unpractical for the one or the other reason, leading Schick (2007) to his famous saying: “Performance budgeting is easy to explain but has been hard to implement.” In his often-quoted 1998 article (Schick 1998), he writes on the necessity of sequencing financial management reforms in order to be able to achieve a status like New Zealand, which has been known for its stringent model of the results-oriented, contractual state, based on easier-to-measure outputs and not outcomes in the beginning, however. |
