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


Record 1 2001-08-23


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

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.


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


  • Comptabilité publique
  • Gestion budgétaire et financière

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 [...]


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


Campo(s) temático(s)
  • Contabilidad pública
  • Gestión presupuestaria y financiera
Save record 1

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


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: