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Outcome Based Budgeting: An

Introduction.
Disiarkan pada 15 Disember 2016

Hakim Ali-ACMA, APFA, CA(inter) Ikuti

Deputy Assistant Director Finance, Banking Mohtasib Pakistan 17 7
1 artikel

Outcome based budgeting may be defined as:

"The process of developing a budget based on the link or relationship between funding
and expected results. It increases visibility into how government policies translate into
spending and focuses on the outcomes of a funded activity i.e. the quality or
effectiveness of services provided."

An outcome based budget is a tool to measure the development outcomes of all

governmental programs. For example, it provides an in-depth insight into how public
money has been allocated for the provision of basic public services. In other words, it
develops a linkage between the funds spent by the government and the results they
produced.

Many countries have adopted this concept to make their budgetary process more
meaningful and cost effective. Experts consider its emergence as an important tool for
effective government management and accountability.

Advantages/Benefits

Transparency

Outcome based budgeting provides transparency by enabling stakeholders to trace the

linkages between funds allocated and proposed outcomes. In this way, stakeholders can
recognize whether the stated outcomes have been achieved.

Accountability

Another advantage of this kind of budgeting is improved accountability of the

executive, to the parliament and the public. It helps measure effectiveness of all
government programs through a clear linkage between funds and outcomes. It also
provides a clear picture of the responsibilities undertaken by politicians and bureaucrats
in setting priorities.

Identifies spending inefficiencies

Mesej
 Outcomes-based budgets are collaborative in nature, helping to promote coordination
and cooperation between departments and agencies, which in turn makes inefficiencies
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Limitations

Additional costs

In the 2012 Committee for Finance and Personnel report on the Response to the
Executives Review of the Financial Process in Northern Ireland, states that the
mapping of targets to funding may not be a practical or even efficient use of resources.
The additional analysis to assign funding to outcomes may result in additional costs and
add confusion to the budgeting process.

Identifying outcomes

The process of identifying outcomes may become problematic. Academics have noted
that governments often introduce large numbers of outcomes that can dilute the
usefulness of the available data and discourage stakeholders from using them

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Muhammad Ahmed Shah 12bln

Imports Accountant at Danube Co. Ltd. - ( Bindawood Group)

Well shared Mr. Hakim

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Danish Shamsi 12bln

Manager Budgeting and Costing. (SAP CO & BPC Power User) at English Biscuit Manufacturer (Pvt) Ltd

Good.
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