Classifications Budget and Reform
Unit 5
Alternative Budget Classifications
Service Provision
Inputs Activities Results Consequences for Society
Alternative Budget Classifications
Types of Expenditure Frameworks
Line Items Performance of Tasks Outcomes
Traditional Budgets
Administrative-Department Basis Single-Year Basis Input Orientation The Question of Value
Activity-Based Costing
Define cost categories Identify key processes Assign costs by activity
Performance Budgets
Budget Choices Performance Measures Performance Reports
Some Elements of Performance Budgets
Demand Section Workload Section Productivity Section Effectiveness Section
Program Budgets
role The of program designs What they must include When separate support service programs are needed Overlapping program structures The role of subprograms
Zero Based Budgets
Primary Advantages
Forces justification of budget requests Focuses on budget priorities
Primary Disadvantages
Is very "work intensive" Focuses on detail rather than objectives and
social values
New Performance Budge...