ABSTRACT
This entry covers performance-based budgeting (PBB), a phenomenon in budget reform that involves the integration of performance measures and data in the budget decision-making process. Performance budgeting efforts take a broader approach than line item budgeting, encouraging a long-term perspective with a focus on future outcomes. In this era of budget reform and government reinvention, PBB has become increasingly popular, as it establishes a link between allocated funds and what an organization will achieve with those funds.
