Abstract

The Role of Value Chain Analysis as well as Programs and Performance Budget in Reducing Waste of Public Money (Applied Study)

Dr. Nehad Hussein Ahmed, Dr. Dijla Abdul Hussein Abed, Nadia Shakir Hussein

Volume: 13 Issue: 1 2023

Abstract:

Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within government entity, which are analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessary public expenditures.

DOI: http://doi.org/10.37648/ijrssh.v13i01.015

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