This paper examines declining state support for higher education and explores various funding models that colleges and universities in the United States employ, including incremental budgeting, formula budgeting, zero-based budgeting, program budgeting, performance-based budgeting, initiative-based budgeting, and responsibility-centered budgeting. The mechanics, advantages, and disadvantages of...

Beyond budgeting transcends the limitations of traditional budgeting by replacing fixed financial targets with targets based on key performance indicators. For Park Nicollet Health Services, the decision to implement beyond budgeting coincided with a larger move to adopt a Lean approach to management. Park Nicollet's process to implement beyond budgeting-from submission of the initial proposal ...

The primary objective of this technical note is to elaborate a basic model of performance-based budgeting that could be considered for the following two categories of countries:

The ability of public health to meet its functional mandates of assessment, assurance, and policy development footline is driven by the system's capacity to meet basic financing needs. To do so, state and local public health leaders must be able to articulate financing needs in terms that are understandable to policy makers and that link funding to anticipated community impact, benefit, and per...

This paper presents a comprehensive comparison of theory and practice of the most established capital budgeting methods in Germany based on our survey results. For this purpose we have sent questionnaires to CEOs and CFOs of all companies listed in the German all share index (CDAX) to find out which capital budgeting methods are currently used by German managers and how accurately they apply th...