each phase of a budget cycle. Using appropriate budgeting techniques and approaches, they collect, analyze, and use …

The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in … of the OECD member countries has adopted some type of performance budgeting. The paper focuses on the healthcare … expenditures of the Czech state budget, analyses long-term experience with performance budgeting in the U.S.A., Australia and New …

and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management …