- Performance Based Budgeting
- Accounting: PBB
Универсальный русско-английский словарь. Академик.ру. 2011.
Performance Based Budgeting
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Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… … Wikipedia
Zero-based budgeting — is a technique of planning and decision making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already … Wikipedia
Performance engineering — Within systems engineering, performance engineering encompasses the set of roles, skills, activities, practices, tools, and deliverables applied at every phase of the Systems Development Lifecycle which ensures that a solution will be designed,… … Wikipedia
Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… … Wikipedia
Programme budgeting — is the budgeting system that, contrary to conventional budgeting, describes and gives the detailed costs of every activity or programme that is to be carried out in a budget. Objectives,outputs and expected results are described fully as are… … Wikipedia
Activity-based costing — L’activity based costing, ou méthode ABC, est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC … Wikipédia en Français
Activity-based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… … Wikipédia en Français
Activity Based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… … Wikipédia en Français
Chief Performance Officer of the United States — (CPO) is a position in the Office of Management and Budget (within the Executive Office of the President of the United States), first announced on January 7, 2009 by then President elect Barack Obama. The new post concentrates on the federal… … Wikipedia
Output budgeting — is a wide ranging management technique introduced into the United States in the mid 1960s by Robert S. McNamara s collaborator Charles J. Hitch, not always with ready cooperation with the administrators and based on the industrial management… … Wikipedia
zero-base budgeting — ZBB A *budgeting methodology based on the recalculation of costs for each budgetary period. In contrast to traditional budgeting, which is based on historical assumptions and incremental changes in relation to prior years, ZBB requires new cost… … Auditor's dictionary
