A measure of expenditure efficiency. Performance-based budgeting is the practice of developing budgets based on the relationship between program funding levels and expected results from that program. The performance-based budgeting process is a tool that programme administrators can use to manage more cost-efficient and effective budgeting outlays. Performance budgets are based on the assumption that…

BPIR Categories

15.3.1 Financial performance
15.6.11 Financial management

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