engleski

Budgeting programs and performance measurement in Croatian Public Sector

Performance measurement assumes developed set of instruments in cost and managerial accounting and based on developed data bases defines systems of indicators for individual specific activities in public sector. Implementation and appliance of performance indicators assures information which significantly contributes to the quality of public management decision making process. That information also improves public sector management supervision and transparency and by that directly has impact on provided services effectiveness and efficiency which have general community benefits. The choices between alternative programs without clear criteria and program efficiency evaluation methodology diminished decisions quality and governmental units’ performance. The research shows that program performance measurement in Croatia is undeveloped. Only small number of governmental units applies exact indicators while others evaluate performance measurement based only on subjective attitudes and judgements.

programm budgeting; performance measurement; public sector

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