Which budget strategy focuses on a program's mission and performance measures?

The focus of performance budgeting is on aligning a program's financial resources with its mission and performance outcomes. This budgeting approach emphasizes evaluating programs based on their effectiveness and efficiency in achieving predefined objectives. By linking funding to measurable results, performance budgeting encourages accountability and transparency in the use of resources.

In this method, specific performance measures are identified, and budget decisions are made based on how well programs meet these indicators. This strategic alignment helps ensure that funding is allocated to programs that deliver the best results, ultimately leading to improved service delivery and overall effectiveness in achieving the organization's goals.

Other budget strategies like incremental budgeting, zero-based budgeting, and capital budgeting do not primarily focus on a program's mission and performance measures. Incremental budgeting typically adjusts the previous period's budget to account for changes without a thorough assessment of program effectiveness. Zero-based budgeting requires building a budget from the ground up, justifying all expenses without a direct performance focus. Capital budgeting focuses on long-term investments in physical assets rather than on measuring program performance and mission impact.