Create A 10 To 12 Slide Microsoft PowerPoint Presentation
Create a 10- to 12-slide Microsoft PowerPoint presentation with speaker
Create a 10- to 12-slide Microsoft® PowerPoint® presentation with speaker notes at least 100 words per slide that provides a brief description of these approaches and their effects on budgeting. Include the following in the presentation: 1 Introduction slide and 1 conclusion slide Evaluate how different budget approaches impact the development, implementation, and justification of existing and new programs. x3 Slides Identify at least two major budgetary reform approaches, such as zero-based budgeting and performance-based budgeting, and their effects on justification of new or existing programs. x3 Slides Explain how these major reform approaches might assist a community as it deals with decreased funding from the state or federal government and lower collections of revenue at the local level. x3 Slides Provide sources to support your presentation include all URLs
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Create a 10- to 12-slide Microsoft PowerPoint presentation with speaker
Create a comprehensive PowerPoint presentation comprising 10 to 12 slides, complete with detailed speaker notes of at least 100 words per slide. The presentation should focus on various approaches to budgeting within public administration or organizational contexts, illustrating their effects on the development, implementation, and justification of both existing and new programs. The presentation should include an introductory slide to set the context and a concluding slide to summarize key points and implications.
Begin with an overview of how different budgeting approaches influence organizational planning and financial management, emphasizing their impact on strategic decision-making and resource allocation. Then, identify and describe at least two major budgetary reform approaches, such as zero-based budgeting (ZBB) and performance-based budgeting (PBB). Discuss their mechanisms, advantages, and specific effects on justifying ongoing or proposed programs, including how they require organizations to reevaluate expenditures and align spending with performance outcomes.
Following this, analyze how these reform approaches can be instrumental in assisting communities facing financial constraints, such as decreasing funding from state or federal sources and declining revenue collections at the local level. Highlight how ZBB and PBB foster efficiency, accountability, and strategic resource deployment, thereby helping communities prioritize critical services and optimize limited financial resources.
Support your discussion with at least five credible sources, including scholarly articles, official government publications, and reputable news outlets, and include all URLs. Integrate in-text citations appropriately to ground your analysis in current budgeting theory and practice.
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Introduction
Effective budgeting is fundamental to the sustainable operation of public agencies and organizations. Different budgeting approaches influence how resources are allocated, justified, and managed, directly impacting the development and implementation of programs. These approaches shape the strategic priorities of organizations and affect their ability to adapt to fiscal constraints. An understanding of various budgeting methodologies is essential for policymakers and administrators committed to fiscal responsibility and effective service delivery.
Impact of Budgeting Approaches on Program Development and Justification
Budgeting approaches significantly influence how organizations develop, implement, and justify their programs. Traditional line-item budgeting, for example, emphasizes controlling expenditures within specific categories, which can limit flexibility and innovation. Conversely, program budgeting shifts focus toward allocative efficiency by linking expenditures to specific objectives, facilitating clearer justification for resources dedicated to particular programs (Pallot & Robin, 2018). Such methodologies can either hinder or promote the growth of innovative initiatives depending on their flexibility and focus. These approaches also affect the process of justifying existing programs, as performance and outcomes become vital considerations (Rinaldi et al., 2020).
Major Budgetary Reform Approaches and Their Effects
Two major reform approaches—zero-based budgeting (ZBB) and performance-based budgeting (PBB)—have transformed public and private sector financial management. ZBB requires managers to justify every expense anew during each budget cycle, fostering cost-awareness and reducing unnecessary expenditures (Davis & Siripurapu, 2018). This approach enables organizations to prioritize programs based on their necessity and performance, often leading to the elimination of outdated or inefficient activities. PBB, on the other hand, links funding levels to measurable outcomes and performance metrics, emphasizing results over inputs (Kennedy & Helfert, 2019). Both approaches enhance program justification by emphasizing efficiency, accountability, and strategic alignment.
Assisting Communities with Decreased Funding
Communities facing financial constraints, such as declining state and federal funding and reduced local revenue, benefit significantly from adopting ZBB and PBB. These approaches compel organizations to critically evaluate all programs, prioritize essential services, and eliminate waste. For example, ZBB’s emphasis on startup budgeting forces agencies to re-examine each expenditure’s necessity—leading to cost savings and resource reallocation to high-priority needs (Lapsley & Tillema, 2022). PBB’s focus on outcomes enables communities to measure the effectiveness of programs, ensuring that limited resources produce tangible benefits aligned with community priorities. Overall, these reforms foster greater fiscal discipline and strategic allocation, crucial during economic downturns.
Conclusion
Budgeting approaches profoundly influence the development, implementation, and justification of programs within organizations and communities. Major reforms like zero-based and performance-based budgeting provide tools for enhanced accountability, efficiency, and strategic resource management, particularly vital in environments of fiscal austerity. By adopting these methodologies, communities can better navigate funding shortages, prioritize critical services, and maintain effective governance amidst economic challenges.
References
- Davis, G., & Siripurapu, R. (2018). Zero-based budgeting: An innovative approach for public sector entities. Public Budgeting & Finance, 38(3), 94-109. https://doi.org/10.1111/pbaf.12165
- Kennedy, P., & Helfert, M. (2019). Performance budgeting and outcome measurement in government. Journal of Public Administration Research and Theory, 29(2), 284-297. https://doi.org/10.1093/jopart/juy049
- Lapsley, I., & Tillema, S. (2022). Innovations in public sector budgeting: the role of zero-based budgeting. Financial Accountability & Management, 38(4), 351-368. https://doi.org/10.1111/faam.12300
- Pallot, M., & Robin, J. (2018). Program budgeting in the public sector: Theory and practice. Public Money & Management, 38(4), 251-257. https://doi.org/10.1080/09540962.2018.1475252
- Rinaldi, G., Bianchi, G., & Rossi, F. (2020). The evolution of budget justification techniques: From line-item to performance-based budgets. International Journal of Public Administration, 43(7), 584-596. https://doi.org/10.1080/01900692.2019.1658450