Performance Budgeting System

Budgeting System Paper The performance budgeting system determines the programs output performance measures, the programs total costs and the costs per output or costs per unit of service. Advantages of the performance budgeting systems are that it provides information on the amount of service that is provided by a human service program and the attendant costs includes determining the cost per output or cost per unit of service and that they raise the level of debate from line-items to programs, program services, program costs and program efficiency. The disadvantage of a performance budgeting system is that the human service agencies must employ sophisticated cost analysis techniques to determine the full cost of programs and to derive accurate