A STUDY INTO THE ORIGINS AND NATURE OF PERFORMANCE AND PROGRAM BUDGETING

Abstract

A distinction has been made between program and performance budgeting. Performance budgets never existed as such. There have been budgets that permitted the measurement of performance but these are more properly described as cost-based budgets. They are dependent upon a product that has measurable output. That is, they can only be used when it is possible to measure activity output in some concrete terms. It is also necessary that the output be directly and completely related to the amount budgeted. It has been shown that this type of budget will not measure the performance of a Defense Activity. However, it was shown that the program contribution of a defense activity could be measured. This measurement was termed program performance, a type of performance which informs top management of the actual program costs for defense. While this is a very limited form of performance, it is the only real financial measurement available.

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Document Details

Document Type
Technical Report
Publication Date
May 01, 1962
Accession Number
AD0482296

Entities

People

  • William M. Weisskopf

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Ground and Sea Platforms
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Defense
  • Air Force
  • Command And Control Systems
  • Economics
  • Financial Management
  • Governments
  • Measurement
  • Military Personnel
  • Money
  • National Security
  • Naval Vessels (Combatant)
  • Navy
  • New York
  • Task Forces
  • United States
  • Warfare

Readers

  • Life Cycle Cost Analysis
  • Systems Analysis and Design