sexta-feira, 8 de abril de 2011

Performance Budgeting

In "Performance Budgeting" Yi Lu examines the perspective and the role of state agencies on perfomance budgeting. This concept is defined as the integration of performance with budgeting.

Tha main findings of Lu's research were i) agencies play an important role in this process ii) the need of elevating managerial capability iii) the use of performance information iii) improvement of measurement quality and iv) this is a collaborative process.

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