Analysis Criteria for Defense Expenditure Performance – Economy, Efficiency, and Effectiveness
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Keywords

Defense expenditure performance
Economy
Efficiency and effectiveness

DOI

10.26689/pbes.v4i5.2607

Submitted : 2021-09-29
Accepted : 2021-10-14
Published : 2021-10-29

Abstract

Based on the analysis of public expenditure performance, this article discusses the economy, efficiency, and effectiveness of defense expenditure performance, explains the relationship of the three, and emphasizes their unity, interaction, and priority. The defense expenditure performance evaluation system, which is a comprehensive assessment of processes and results, is put forward along with the unification of economy, efficiency, and effectiveness. This system can be used to analyze whether the allocation and use of defense funds have achieved the strategic objectives of the Department of Defense. 

References

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MacBrydea J, Patonb S, Baylissc M, et al., 2014, Transformation in the Defense Sector: The Critical Role of Performance Measurement. Management Accounting Research, 25: 157-172.