TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PERFORMANCE BUDGET [2 records]
Record 1 - internal organization data 2012-02-21
Record 1, English
Record 1, Subject field(s)
- Public Sector Budgeting
Record 1, Main entry term, English
- performance budget
1, record 1, English, performance%20budget
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A budget wherein expenditures are based primarily upon measurable performance of activities and work programs. 2, record 1, English, - performance%20budget
Record number: 1, Textual support number: 1 CONT
A performance budget may also incorporate other bases of expenditure classification, such as character and object class, but these are given a subordinate status to activity performance. 2, record 1, English, - performance%20budget
Record 1, French
Record 1, Domaine(s)
- Budget des collectivités publiques
Record 1, Main entry term, French
- budget fonctionnel
1, record 1, French, budget%20fonctionnel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En 1950, une commission du Sénat américain, la commission Hoover, a préconisé le remplacement du budget traditionnel, qui était un budget de moyens comme chez nous, par un budget fonctionnel, le performance budget : les dépenses y sont classées non plus seulement par moyens mais aussi par services utilisateurs (par exemple, le service d'électrification rurale, le service de forêts, etc.). 2, record 1, French, - budget%20fonctionnel
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Presupuestación del sector público
Record 1, Main entry term, Spanish
- presupuesto por ejecución
1, record 1, Spanish, presupuesto%20por%20ejecuci%C3%B3n
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- presupuesto funcional 2, record 1, Spanish, presupuesto%20funcional
masculine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-10-19
Record 2, English
Record 2, Subject field(s)
- Economic Planning
- Government Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- program budget
1, record 2, English, program%20budget
correct, North America
Record 2, Abbreviations, English
Record 2, Synonyms, English
- programme budget 2, record 2, English, programme%20budget
correct, Great Britain
- performance budget 3, record 2, English, performance%20budget
see observation
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A budget of a governmental agency which is essentially a projection of the agency's activities and accounts - on the accrual basis - for the budget period. 3, record 2, English, - program%20budget
Record number: 2, Textual support number: 1 OBS
The program budget ... attempts to classify expenditures in terms of the outputs to which they are devoted. 4, record 2, English, - program%20budget
Record number: 2, Textual support number: 2 OBS
for "performance budget": The terms "program" and "performance" are often used interchangeably. "Program budget" seems to have found recent favor as the most widely accepted term. 5, record 2, English, - program%20budget
Record number: 2, Textual support number: 3 OBS
for "performance budget": In "Dictionary for Accountants" by Eric L. Kohler, the term "performance budget" is also used as a synonym for "program budget". However, according to certain books such as "Fund Accounting" by H.D. Kerrigan, "program budget" is not synonymous with "performance budget". 6, record 2, English, - program%20budget
Record number: 2, Textual support number: 4 OBS
for "performance budget": A program budget is a transitional type of budget between the traditional character and object budget, on the one hand, and the performance budget on the other. 7, record 2, English, - program%20budget
Record 2, French
Record 2, Domaine(s)
- Planification économique
- Comptabilité publique
- Gestion budgétaire et financière
Record 2, Main entry term, French
- budget de programme
1, record 2, French, budget%20de%20programme
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- budget de programmes 2, record 2, French, budget%20de%20programmes
correct, masculine noun
- budget-programme 3, record 2, French, budget%2Dprogramme
correct, masculine noun
- budget par programmes 4, record 2, French, budget%20par%20programmes
masculine noun
- budget analytique 5, record 2, French, budget%20analytique
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les budgets de programme décrivent de façon cohérente l'activité d'un organisme en la découpant en un certain nombre de programmes définis comme une combinaison de moyens confiée à un responsable en vue d'atteindre un certain objectif. Cette nouvelle présentation du budget comporte une projection des coûts sur plusieurs années et une évaluation chiffrée des produits de l'action administrative. Elle doit permettre une amélioration sensible des conditions de préparation et d'exécution du budget par rapport à la situation actuelle où les dépenses sont regroupées généralement par nature, sans indication des résultats obtenus. 6, record 2, French, - budget%20de%20programme
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Planificación económica
- Contabilidad pública
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- presupuesto por programas
1, record 2, Spanish, presupuesto%20por%20programas
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- presupuesto-programa 2, record 2, Spanish, presupuesto%2Dprograma
masculine noun
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: