DMPQ- Throw light on some of other forms of budgeting in India.

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Zero-Based Budgeting – ZBB

This is a method of budgeting in which all expenses must be justified for each financial  year. The process of this budgeting starts from a “zero base,” on every financial year. Every  function within the ministry or department is analyzed for its needs and costs. Budget  allocations are then made according to the need of ensuing financial year.

Outcome Budget

The Outcome Budget is a progress card on what various Ministries and Departments have  done with the budget allocation in the previous budget. Outcome based budgeting is a  practice of suggesting and listing of estimated outcomes of each programmes or schemes  designed.

Gender Budget

A Gender Budget or Gender-Responsive Budget is a budget allocation that considers  the gender patterns in the society and allocates the resources to implement policies and  programs to help moving society towards a more gender equal society. Gender Budget disaggregates the mainstream budget according to its impacts on  women and men. It visualizes the process of conceiving, planning, approving, executing,  monitoring, analyzing and auditing budgets in a gender-sensitive way.

Performance Budgeting

Performance Budgeting also known as Planning-Programming-Budgeting System (PPBS)  is an attempt to integrate budgeting with overall planning of the country as a whole. It tries to make the planning, execution, and evaluation of government policies in a more  systematic manner. The centre for PPBS is the budget; the methods used are planning and  decision-making. The purpose of this budget is for ensuring a more viable economy and  improved coordination among various sectors.

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