方法对比

	Performance-Based Budgeting	Zero-Based Budgeting
领域	Public Administration	Public Administration
方法族	Process / pipeline	Process / pipeline
起源年份	1966	1970
提出者	Allen Schick	Peter A. Pyhrr
类型	Budgeting methodology	Budgeting methodology
开创性文献	Schick, A. (1966). The Road to PPB: The Stages of Budget Reform. Public Administration Review, 26(4), 243–258.	Pyhrr, P. A. (1970). Zero-Base Budgeting. Harvard Business Review, 48(6), 111–121.
别名	PBB, Performance Budgeting, Results-Based Budgeting, Outcome-Based Budgeting	ZBB, Zero-Base Budgeting, Decision-Package Budgeting, Build-From-Zero Budgeting
相关	4	4
摘要	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.	Zero-based budgeting is a method of preparing a budget in which every activity must be justified from scratch each cycle rather than inheriting the previous year's allocation as a baseline. Developed by Peter Pyhrr at Texas Instruments and described in his 1970 Harvard Business Review article and 1973 book, it breaks the organisation into decision units, builds 'decision packages' that describe each activity at alternative funding levels, ranks all packages by priority, and funds them in order until the budget is exhausted. In government it was famously adopted by the State of Georgia under Governor Jimmy Carter and later promoted federally, as a counter to incremental budgeting's automatic perpetuation of past spending.