What are the management methods of project expenditure performance evaluation

Cost-benefit analysis method, comparative method, factor analysis method, least-cost method, public judgment method, benchmarking method, etc.

Methods for Managing Performance Evaluation of Project Expenditures

Article 17? The methods of financial and departmental evaluation mainly include cost-benefit analysis, comparison method, factor analysis method, lowest cost method, public judgment method, benchmarking management method, etc. Depending on the specific situation of the evaluation object, one or more methods may be used.

(I) cost-benefit analysis method. It refers to the method of correlation analysis of inputs and outputs and benefits.

(ii) Comparative method. It refers to the method of comparing the implementation situation with the performance objectives, the historical situation, and the situation of similar expenditures in different departments and regions.

(iii) Factor analysis method. It refers to the method of comprehensively analyzing the internal and external factors that affect the achievement of performance objectives and the effectiveness of implementation.

(d) the lowest cost method. Refers to the premise of the performance objectives to determine the premise, the lowest cost is preferred method.

(v) public judgment method. It refers to the method of judgment through expert assessment, public questionnaires and sample surveys.

(F) benchmarking method. It refers to the method of judging by the higher performance level in the same industry at home and abroad as a benchmark.

(vii) Other evaluation methods.

Methods for Managing Performance Evaluation of Project Expenditures

Article 5? Performance evaluation shall be guided by the following basic principles:

(I) Scientific and fair. Performance evaluation shall utilize scientific and reasonable methods and follow standardized procedures to reflect project performance objectively and fairly.

(ii) Integration and balance. Unit self-assessment, departmental evaluation and financial evaluation should be clear responsibilities, each focusing on, and mutual convergence. Unit self-evaluation should be implemented by the project unit autonomy, that is, "who spends, who self-evaluation". Departmental and financial evaluations should be carried out on the basis of unit self-assessment, and third-party organizations can be commissioned to implement them if necessary.

(C) incentive constraints. Performance evaluation results should be linked to budgetary arrangements, policy adjustments, and improved management, reflecting the award of good and bad and incentives compatible guide, effective to arrange, inefficient to reduce, ineffective to accountability.

(d) Open and transparent. Performance evaluation results should be disclosed in accordance with the law, and consciously accept social supervision.

The above references? Baidu Encyclopedia - Project Expenditure Performance Evaluation Management Measures