Performance-based budgeting (PBB) and Map for Organizational Excellence

This paper introducing performance-based budgeting (pbb). PBB is more vulnerable to threats from fraud, falsification, and misrepresentation than were previous budgeting systems. . Thus, there are a priori reasons to theorize that the implementation of PBB will have differential effects on the decision choices of state governments that we speak about it. In addition, we talk about programs that managers are provided the flexibility to change their internal processes and increase their relative efficiency to reach their goals. We conclude that PBB is effective in getting state governments to reorganize their spending priorities

Keywords:

governments , manager , performance-based budgeting , relative efficiency , internal process