Financial Planning Budgeting

What are operating budget and performance budgeting? Where I can find info and definition?

I want to know about the operating budget and performance budgeting in hospital or Emergency Department setting, including definition, examples, and explanations. Could you recommend some Web sites? Thanks a lot.

Public Comments

1. "A Guidebook on the Preparation of a Hospital Strategic Business Plan" http://www.doh.gov.ph/hsra/tsk/link%20sites/hospital/guidebook%20hosp%20strategic%20business%20plan.pdf "The Business Plan is a critical document to the transition of the hospital from a purely government subsidized health facility to its desired autonomous status." "Does Performance Budgeting Work?" http://www.imf.org/external/pubs/ft/wp/2005/wp05210.pdf "Performance budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to public sector entities and their outcomes and/or outputs through the use of formal performance information in resource allocation decision making."