Abstract
This chapter focuses on the cost information requirements of performance budgeting, and more generally on the relationship between results and costs. Its objectives are to identify the type of cost information which is of the greatest potential relevance to performance budgeting, to note and discuss some of the key challenges which arise in seeking to obtain that information, and to identify certain significant limits on the potential utility of cost information for performance budgeting purposes.
1. The author would like to thank Peter C. Smith for his valuable comments on an earlier draft of this chapter.
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© 2007 International Monetary Fund
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Robinson, M. (2007). Cost Information. In: Robinson, M. (eds) Performance Budgeting. Procyclicality of Financial Systems in Asia. Palgrave Macmillan, London. https://doi.org/10.1057/9781137001528_4
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DOI: https://doi.org/10.1057/9781137001528_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-36335-3
Online ISBN: 978-1-137-00152-8
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