手法を比較

	Performance-Based Budgeting	Balanced Scorecard for Public Sector
分野	Public Administration	Public Administration
系統	Process / pipeline	Process / pipeline
提唱年	1966	1992
提唱者	Allen Schick	Robert S. Kaplan & David P. Norton
種類	Budgeting methodology	Strategic performance management framework
原典	Schick, A. (1966). The Road to PPB: The Stages of Budget Reform. Public Administration Review, 26(4), 243–258.	Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures That Drive Performance. Harvard Business Review, 70(1), 71–79.
別名	PBB, Performance Budgeting, Results-Based Budgeting, Outcome-Based Budgeting	Public Sector Balanced Scorecard, Government Balanced Scorecard, Public BSC, Strategy-Linked Scorecard
関連	4	4
概要	Performance-based budgeting is an approach to public budgeting that connects the funds allocated to programs with the results those programs are expected to and actually do deliver. Rather than appropriating money by line items such as salaries and supplies, it organises the budget around programs with stated objectives and performance indicators, so that resource decisions can be informed by what the money buys in terms of outputs and outcomes. Allen Schick's classic 1966 analysis of budget reform traced how budgeting evolved from controlling inputs toward management and planning orientations, of which performance budgeting is a central strand, and the OECD has documented its modern variants across member governments.	The Balanced Scorecard is a strategic management framework that translates an organisation's mission and strategy into a coherent set of performance measures spread across multiple perspectives, so that managers see the business from more than the financial angle alone. Introduced by Robert Kaplan and David Norton in their 1992 Harvard Business Review article and expanded in their 1996 book, it was conceived for firms but has been widely adapted to government and non-profit settings. In the public-sector adaptation the perspectives are reordered: the mission and the citizen or stakeholder outcome sit at the top, while financial resources become an enabling constraint rather than the ultimate goal.