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 …

in budgeting process, level of power and responsibility managers, relation to incentive scheme, and the personal …