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Background of Results-Based Budget Management. 1. Introduction. 1. Goals of Public Financial Management Reform. 4. Brief History of Budget Reforms.
All link funding and results, but in different ways. Some performance budgeting systems – program budgeting and zero‐base budgeting, for example – arePerformance-based budgeting, also referred to as outcome budgeting, is the practice of developing budgets based on the relationship between funding and expected
Outcome Based Budgeting (OBB) has been used successfully by Malaysia to enhance the focus of its ministries, departments, and agencies on the achievement of
Activity-based budgeting; Budgeting techniques; In contrast, measurement of the outcomes of work, using cost driver data in the budget setting.
PBB emphasizes program effectiveness and bases decision making (whether for continuation or enhancement of a program) on outcomes. However, the costs of

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