Outcome budgeting: A new entrepreneurial approach to budgeting

Performance measurement in general, and the measurement of outcomes in particular, is arguably the hottest topic in government today. Consequently, it should come as no surprise that the concept of ‘outcome budgeting’ is receiving increased attention. But what exactly is ‘outcome budgeting?’ Is outcome budgeting really something new or is it déjà vu? And how is outcome budgeting actually implemented? This article attempts to shed some initial light on these topics. As part of the discussion, a conceptual frame of reference for thinking about outcome budgeting is presented together with two examples of outcome budgeting drawn from the states of Florida and Oregon.