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performance budgeting

См. также в других словарях:

  • Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… …   Wikipedia

  • Performance Management — Der Begriff Leistungsmanagement oder englisch Performance Management bezeichnet das Management einer Organisation, das sich mit der Steuerung der Leistungserbringung befasst. Gemessen und gesteuert wird die Zeit zur Erbringung von Leistungen und… …   Deutsch Wikipedia

  • Performance engineering — Within systems engineering, performance engineering encompasses the set of roles, skills, activities, practices, tools, and deliverables applied at every phase of the Systems Development Lifecycle which ensures that a solution will be designed,… …   Wikipedia

  • Zero-based budgeting — is a technique of planning and decision making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already …   Wikipedia

  • Programme budgeting — is the budgeting system that, contrary to conventional budgeting, describes and gives the detailed costs of every activity or programme that is to be carried out in a budget. Objectives,outputs and expected results are described fully as are… …   Wikipedia

  • Output budgeting — is a wide ranging management technique introduced into the United States in the mid 1960s by Robert S. McNamara s collaborator Charles J. Hitch, not always with ready cooperation with the administrators and based on the industrial management… …   Wikipedia

  • Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

  • Beyond Budgeting — Beyond Budgeting[1] (in jüngerer Zeit auch Beta Kodex genannt; deutsch sinngemäß „Budgetierung überwinden“) ist eine 1998 in England initiierte Forschungsinitiative und ein Managementmodell für Organisationen jeder Art jenseits von Weisung und… …   Deutsch Wikipedia

  • Beyond Budgeting — von Professor Dr. Utz Schäffer I. Grundsätzliche Charakterisierung Die Budgetierung ist eines der zentralen Führungsinstrumente und wird daher auch vielfach als „Rückgrat der Unternehmenssteuerung“ charakterisiert. Dennoch wird die Budgetierung… …   Lexikon der Economics

  • Marginal Budgeting for Bottlenecks — The Marginal Budgeting for Bottlenecks tool (MBB) is an analytical costing and budgeting tool that helps countries develop their health plans by taking into account the most effective interventions, cost and budget marginal allocations of their… …   Wikipedia

  • zero-base budgeting — ZBB A *budgeting methodology based on the recalculation of costs for each budgetary period. In contrast to traditional budgeting, which is based on historical assumptions and incremental changes in relation to prior years, ZBB requires new cost… …   Auditor's dictionary


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