TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

OUTPUT BUDGETING [1 record]

Record 1 2001-08-23

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
OBS

There are three essential elements in output budgeting: ... the allocation of expenditure to programmes which are as closely identified as is practicable with objectives ... [;] the systematic review of programmes on a regular basis ... [;] special studies, either to establish the value of alternative ways of achieving the given objectives, or to evaluate the progress made towards achieving particular objectives if this information is not available on a regular basis.

OBS

According to NOPRO (1973), output budgeting introduced in the United Kingdom, is analogous to the North American procedure of program budgeting.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
OBS

En [...] [Grande-Bretagne], le Centre d'Études administratives lance la programmation budgétaire sous le nom de budget de produits [...] Progressivement la nouvelle technique est appliquée à d'importants secteurs de la dépense publique (Défense nationale, partie des dépenses de Santé, de Police, de Justice [...]

OBS

Selon HUBUD (1973, p. 35), budget de produits est la technique britannique du P.P.B.S. [Planning, Programming, Budgeting System].

Spanish

Campo(s) temático(s)
  • Contabilidad pública
  • Gestión presupuestaria y financiera
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