Program budgeting
A) is similar to line item budgeting.
B) relates budget performance to the achievement of objectives.
C) develops qualitative performance criteria rather than quantitative criteria.
D) focuses on inputs rather than outputs.

Question

Quizplus · Accepted Answer

Program budgeting is a budgeting method that links budget performance to the achievement of objectives. It focuses on outputs and develops quantitative performance criteria to evaluate the success of a program or project. It is different from line item budgeting, which focuses on controlling and monitoring expenditures for specific budget items. Therefore, option B is the correct answer.

Program Budgeting