RESUMO
In this paper, the author deals with the financial planning and control of health programmes in India. The techniques of cost-effectiveness analysis and of performance budgeting are highly useful aids to management for implementation of monitoring and review of performance of the programmes are also essential for gauging the progress.
PIP: Considers aspects of the financial planning and control of health programs in India. The techniques of cost benefit analysis and cost effectiveness analysis are useful decision making tools for selection of programs that yield the greatest benefit at a given cost or a predetermined benefit at the least cost. The approved budget provision for a program provides the authority for its implementation. In performance budgeting, the budget is viewed as a work plan which specifies program targets to be achieved by the agency during the financial year. Performance budgeting requires physical targets for output, which should be related to the required inputs, and assessment of efficiency of operations. Successful performance budgeting requires a decentralized responsibility structure to ensure accountability of the various levels against their budgeted plans and targets. Design of useful information and reporting systems is also crucial to the success of performance budgeting because they allow management to make on-course corrections when necessary. Performance audits or evaluations should be conducted with reference to the specific objectives of the program, and in terms of predetermined norms and standards.