Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187732 
Year of Publication: 
2016
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 11 [Issue:] 1 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2016 [Pages:] 5-22
Publisher: 
University of Economics, Faculty of Finance and Accounting, Prague
Abstract: 
The paper deals with the weakness of the Czech public finance - the lack of performance information. The budgeting in the Czech Republic still relies on the incremental method and omits using of performance indicators. On the contrary, most 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 Zealand. It also identifies opportunities and suggests the specific quantitative performance indicators for suitable programmes and organisations of the Ministry of Health.
Subjects: 
Budgeting
Healthcare
Performance indicators
JEL: 
H61
I18
Persistent Identifier of the first edition: 
Document Type: 
Article

Files in This Item:
File
Size
345.15 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.