Cost Budget Performance Analysis of Government Purchase Service Projects
With the continuous deepening of government procurement service reform in various regions and departments,conducting cost budget performance analysis on government procure-ment service projects has become one of the important management methods to improve public service performance and optimize fiscal capital investment.The domestic budget performance management reform has gradually continued to deepen in the direction of cost budget perform-ance.Beijing,Shanghai,Shandong,Jiangsu and so on have carried out exploratory practices of government procurement service cost budget performance management and achieved certain re-sults.In recent years,the fiscal capital investment in the harmless and resourceful treatment of urban kitchen waste has been continuously increased throughout the country.It is of great practi-cal significance to carry out cost budget performance analysis based on the case of urban kitchen waste disposal fee.This paper draws on the"work breakdown structure"(WBS),activity-based costing,cost-benefit analysis and other methods,constructs a"nine-step method"for cost budg-et performance analysis based on the"activity-cost"two-dimensional framework,and then takes the"urban kitchen waste disposal project"in City A as an example to test the effectiveness of the method,providing a reference for enriching the cost budget performance analysis of other types of projects.
performance of government purchase servicescost budget performance analysisbudget performance management
万方数据
维普
