The report looks at:
- issues facing performance management in the public sector
- the cultural challenges involved in improving performance management
- the specific role of the finance function
- the importance of having the right kind of finance staff
This report offers a specific approach to a difficult public sector challenge, how to effectively performance manage activities throughout the entire chain from policy formulation to delivery of services.
It includes a case study which provides an excellent example of the practical adaptation of two well-known existing tools – the balanced scorecard (a strategic performance tool) and activity based costing (a costing methodology) to create objective costing.