Visual Aid - 20: Performance Budgeting
Performance Budgeting
ó Input - Activity - Output
ó Responsibility centers
ó Measurement
ó Accountability.2.3 Faculty to explain:- Historical background of performance budgeting and its definition
ó Advantages of performance budgeting
ó Systems improvement that can be effected by adopting performance
budgeting
ó Applications in practical situations
ó Concepts relating to measurement and accountability.
Visual Aid - 21: Responsibility Centers
Responsibility centers
ó Title
ó Aim
ó Objectives
ó Targets and Standards
ó Budget and output
ó Organisation Chart
ó Co-ordination
ó Measurement
ó Evaluation.Faculty should explain the theoretical framework of designing responsibility centers as
explained in reading material.
2.5 This will be followed by activity described for Group 1 in the section on Group
Activities for Learning Unit 3. Group activities should be carried out in
accordance with the given instructions.