Considers the implications for budgeting and performance measurement of the emphasis on strategic management of human …” framework. Illustrates how this can be applied to the budgeting process, stressing the importance of interactive control systems … ten differences between budgeting in a traditional as opposed to a balanced scorecard environment put forward by …

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 …