Performance Budgeting in Denmark

Ginnerup, Rikke.

Performance Budgeting in Denmark [electronic resource] / Rikke Ginnerup ... [et al] - Paris : OECD Publishing, 2008. - 24 p.

This article describes the development and current content of the performance management system in the Danish central government. Since the 1980s, innovations have included results-based management, performance contracts, activity-based budgeting, accrual accounting and budgeting, and the use of evaluations and reports.


Governance


Denmark

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