Should concept of performance budgeting as differentiated from budgeting by?

Performance budgeting focuses on linking funding to measurable outcomes and results, rather than just inputs or expenditures. This approach helps ensure that resources are allocated efficiently and effectively, promoting accountability and transparency in government spending. By emphasizing the performance of programs, it encourages agencies to prioritize activities that yield the greatest public benefit. Overall, performance budgeting fosters a results-oriented mindset in public finance management.