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Calculating performance measures: A primer for finance officers. (Forum).(Brief Article)

Government Finance Review

| April 01, 2002 | Williams, W. Anderson | COPYRIGHT 2002 Government Finance Officers Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)Copyright

As the number of governments using performance measurement increases, it is more important than ever that a wider audience understand the different kinds of measures and how to calculate them. At least to some extent, the usefulness of performance measurement increases in proportion to a government's collective understanding of the art and science thereof. This article is intended to facilitate such understanding by defining the most common measures, explaining the formulas used to calculate them, and illustrating their application.

There are two major categories of performance measures: output-based measures and outcome-based measures. Simply put, output-based ...

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