A CIMA FM Special Report | Outcome Costing
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OUTCOME COSTING A significant advancement for determining public-sector cost-effectiveness
A CIMA FM Special Report
2
A CIMA FM Special Report | Outcome Costing
By
Dr Alasdair MacnabDirector of Corporate Services,
Royal Botanic Garden Edinburgh
Jill McNaughtonCorporate Planning/Organisational
Performance Manager, Royal Botanic Garden Edinburgh
Falconer MitchellProfessor of Management Accounting,
University of Edinburgh Business School
ISBN: 978-1-85971-831-5
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A CIMA FM Special Report | Outcome Costing
List of Tables1. The problems of implementing outcome-based budgeting
2. The problems of implementing outcome-based budgeting – Have they been addressed by this paper?
List of Figures1. Outcome Costing Model
2. National Audit Office Value-For-Money Model
3. Outcome Cost-Effectiveness Model – Tourism & Recreation Impact
4. Calculating the Outcome Cost-Effectiveness Score
5. Outcome Cost-Effectiveness Model – National Collections Impact
6. Comparison of Outcome Cost-Effectiveness Scores
List of AnnexesA. Scottish Government’s National Performance Framework
B. Exemplar Performance Framework for Scottish Government
C. RBGE Strategy Map FY 2015/16
D. RBGE Activities Costed to Single Outputs and Outcomes
E. RBGE Impact and Activity Costs Summary
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A CIMA FM Special Report | Outcome Costing
INTRODUCTIONNational Performance FrameworkThe devolved Scottish Government has responsibility for a substantial proportion of the country’s public services. They have developed a National Performance Framework (reproduced at Annex A) (http://www.gov.scot/Resource/Doc/933/0124202.pdf) (NPF), which underpins delivery of this political agenda and is intended to support an outcomes-based approach to funding and performance analysis. It has five objectives designed to create a more successful country through increasing sustainable economic growth. Sixteen National Outcomes related to these objectives outline what the Government wants to achieve over the next ten years. A further 50 National Indicators track progress towards the achievement of National Outcomes and ultimately the delivery of objectives. The principles of this type of framework could be applied to strategic management in the public sector by any nation, with suitable adaptation to meet local needs.
One of the National Outcomes relating to public services requires that they, among other criteria, “provide value-for-money and are continually improving”.
Outcome CostingA key component in determining value-for-money, also known as cost-effectiveness, of an outcome is to know how much resource was allocated to its achievement. The Strategic Objective Costing (SOC) model (Macnab, Mitchell & Carr (2010); Macnab & Mitchell (2012, 2014)) is based on calculating the staff effort (allocated by percentage time of staff cost) and non-salary expenditures (attributed by appropriate coding structures) allocated to activities that directly supported a specific strategic objective. By aggregating the staff and non-salary cost allocations the total cost of the objective is calculated. By tracking the cost chain from input through output to outcome objective it is possible to determine outcome costs (Macnab & Mitchell, 2014).
The Outcome Costing Model is depicted below in Figure 1.
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A CIMA FM Special Report | Outcome Costing
Outcome costs can be seen as a proxy for effort allocated to the achievement of the specified outcome and the generation of information of this type and its subsequent analysis is the focus of this paper. In determining outcome costs difficulties have arisen over consistent outcome definitions, coherent approaches by multiple government bodies, and costing methodologies. Some of these have been addressed in Macnab & Mitchell (2014) but further work remains to be done. The aim of this paper is to devise a methodology which can analyse and, therefore, determine whether value-for-money is being achieved from the outcomes being delivered by the public sector.
Outcome Cost-Effectiveness AnalysisThe Outcome Cost-Effectiveness Analysis (OCEA) methodology described later in this paper is distinctive in that it is multi-dimensional. Firstly, it addresses organisational effort by analysing what the specific outcomes are and how they have been derived from output activity. Secondly, by having a thorough understanding of how resources are
attributed throughout the value chain to the final delivery of the desired outcomes, relevant costs can be determined. These objectives are usually described in a strategy map and often contained in four or five perspectives which, in the case of the public sector, are likely to include the Government’s political ambitions. Thirdly, by associating the costs to performance (non-financial and financial), effectiveness can be determined. Finally, the time dimension for delivery of the objectives is taken into account.
The Barriers to Achieving Outcome CostingDespite its great attractions, the implementation of outcome-based costing (and budgeting) has proved to be challenging. Table 1 summarises the numerous factors already identified as problematising the design and use of outcome-based costing systems.
Figure 1. The Outcome Costing Model
Total general ledger quantum of cost
Direct resource
1
Outcome measures Outcome 1 Outcome 2 Outcome 3
Activity 1
Output 1
Output 2
Output 3
Output 4
Activity 2
Activity 3
Activity 4
Activity 5
Direct resource
2
Direct resource
3
Direct resource
4
Overheads applied to resources based
on ABC
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A CIMA FM Special Report | Outcome Costing
Table 1. The problems of implementing outcome-based budgeting
The barriers outlined above have been experienced across a range of countries where implementation of outcome budgeting has been attempted. They have proved to be extremely diffi cult hurdles to clear and many have, to date, precluded the emergence of comprehensive and fully functioning systems of outcome costing.
Output/Outcome Defi nitions and LinkagesOutcomes and their defi nition have often been unclear or too broad to make any measurement meaningful or, indeed, possible. For example, in Scotland the NPF defi nes the following National Outcomes:● Business: We live in a Scotland that is the most attractive place for doing business in Europe.● Children: Our children have the best start in life and are ready to succeed.
While these may represent aspirational and visionary statements from a political perspective, they are framed in a manner where it is diffi cult to realistically determine their successful attainment. Consequently, these statements may need to be translated into more practical aims fi rst and then broken down into achievable and measurable milestones so progress can be judged.
Thus, it is critical to the implementation of outcome costing to have clear defi nitions of both outputs (activities) and outcomes (impacts) and to establish the causal linkages between them. If public sector managers better understand what their organisations are trying to achieve (and for what purpose), they will be better able to ensure that satisfactory outcomes can be delivered. Stakeholder engagement is essential for developing these outcome defi nitions so that there is a clear consensus understanding of what is being
Problem Citation
1Identifying, selecting and evaluating outcomes in terms of success achieved.
Kong 2005, Cole & Parston 2006
2The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Stiefel et al 1999
3Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Caiden 1998
4
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston 2006
5Timing differences between resource use and outcome delivery.
Macnab & Mitchell 2014
6The absence of costing systems that can function with outcomes as the cost object.
Andrews 2004
7The new transparency of these systems can create problems by exposing performance failures.
Kristensen et al 2002, Cole & Parston 2006
8Traditional budget reliance means change resistance is strong.
Andrews 2003
9Bureaucracy in adopting organisations creates a further barrier to change.
Andrews 2004
10Outcomes may only be one factor among many that are relevant to evaluating performance success.
Kong 2005
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston 2006
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston 2006
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston 2006
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston 2006
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Kong 2005, Cole & Parston 2006
Caiden 1998
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston 2006
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Kong 2005, Cole & Parston 2006
Caiden 1998
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are
Kong 2005, Cole & Parston 2006
Caiden 1998
organisational level outcomes and lack of defi nitional
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are
Kong 2005, Cole & Parston 2006
Caiden 1998
organisational level outcomes and lack of defi nitional
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Citation
Kong 2005, Cole & Parston 2006
Caiden 1998
susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
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Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Caiden 1998
with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
10
Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Caiden 1998
with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
10
Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Caiden 1998
with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further barrier to change.
Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Caiden 1998
with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
Bureaucracy in adopting organisations creates a further
Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Caiden 1998
with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
Bureaucracy in adopting organisations creates a further
Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
Citation
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
9
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
9
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
9
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Taking action based on the system’s output e.g. should
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Taking action based on the system’s output e.g. should
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Taking action based on the system’s output e.g. should
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Kong 2005, Cole & Parston 2006
Stiefel et al 1999
Taking action based on the system’s output e.g. should
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
8
Kong 2005, Cole & Parston 2006
Taking action based on the system’s output e.g. should
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
8
Kong 2005, Cole & Parston 2006
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Kong 2005, Cole & Parston 2006
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create
Kong 2005, Cole & Parston 2006
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create
Kong 2005, Cole & Parston 2006
responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
Kong 2005, Cole & Parston 2006
responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
Kong 2005, Cole & Parston 2006
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
7
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
The absence of costing systems that can function with outcomes as the cost object.
7
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
The absence of costing systems that can function with outcomes as the cost object.
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
The absence of costing systems that can function with
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
The absence of costing systems that can function with
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
6
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
6
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
6
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
5
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
5
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
4
Outcome defi nition may involve subjectivity, coping
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
4
Outcome defi nition may involve subjectivity, coping
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should
Problem
Identifying, selecting and evaluating outcomes in terms of
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should
Problem
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Problem
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
3
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
3
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to
Identifying, selecting and evaluating outcomes in terms of success achieved.
2
Identifying, selecting and evaluating outcomes in terms of success achieved.
2
Identifying, selecting and evaluating outcomes in terms of success achieved.
2
Identifying, selecting and evaluating outcomes in terms of success achieved. Identifying, selecting and evaluating outcomes in terms of success achieved. Identifying, selecting and evaluating outcomes in terms of Identifying, selecting and evaluating outcomes in terms of
11
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Traditional budget reliance means change resistance is
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Macnab & Mitchell 2014
Kristensen et al 2002, Cole & Parston 2006
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Bureaucracy in adopting organisations creates a further
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Andrews 2004
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Andrews 2004
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Andrews 2004
Outcomes may only be one factor among many that are
Schmidtlein 1999, Carlin & Guthrie 2003, Cole & Parston
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Andrews 2004
Outcomes may only be one factor among many that are
Kristensen et al 2002, Cole & Parston 2006
Andrews 2003
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Andrews 2004
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Kong 2005
Kristensen et al 2002, Cole & Parston 2006
Kong 2005
Kristensen et al 2002, Cole & Parston 2006Kristensen et al 2002, Cole & Parston 2006Kristensen et al 2002, Cole & Parston 2006Kristensen et al 2002, Cole & Parston 2006
7
A CIMA FM Special Report | Outcome Costing
attempted by the organisation(s). Lack of clarity in linkages makes it difficult for public sector organisations to ensure that they are measuring and describing the same object (e.g. activity, objective). Clarity is also needed because costs are more readily allocated to outputs than outcomes and clarity enables alignment of purpose, which in turn permits a greater degree of accuracy when applying costs to outcomes. For example, in the Strategic Objective Costing Model (Macnab & Mitchell, 2012) staff effort and non-salary expenditures were allocated to activities that directly supported a specific strategic objective. This type of model encourages measures to be developed which also relate directly to the activity that is being costed and enables measurement of progress in a consistent manner i.e. achievement of organisational objectives (Macnab & Mitchell, 2014). By having improved knowledge about the relevant costs, better decisions can be made about effective resource allocations.
Outcomes and the Need for a FrameworkBouckaert, Geert et al (2010) agree that the outcomes for the public sector are often produced by a number of separate public sector bodies and a range of considerations (e.g. political) are taken into account in their determinations that are beyond the influence of the individual co-ordinator or the final consumer. More often than not, it is government machinery which determines what its desired outcomes should be. Public services, often delivered in isolation by individual public bodies, may only provide an outcome when the outputs of these separate bodies are coalesced. This last issue can often be problematic if no coherent inter-organisational performance management framework is in situ at individual, multi-organisational, and governmental levels. A suitable framework permits multi-organisational strategic alignment from the costed outputs of single bodies to the overarching goals/outcomes of the national government. A proposal for such a framework is offered in Macnab & Mitchell (2014), reproduced at Annex B.
A MORE RELEVANT METHODOLOGYThe ability to cost outcomes has, until recently, relied on input-based cost information. While that type of data has been the only source of reliable financial data available it suffers from the defects identified by KPMG (2011) who stated in their report that: “Governments around the world often rely on line item and input-based budgeting. The narrower focus of this approach can lead to ad hoc spending, unclear oversight and disjointed results.” Although KPMG refer to governments the same criticisms can be levelled against individual public sector organisations attempting to identify outcomes costs.
To overcome the deficiencies identified by KPMG the SOC model was developed (Macnab, Mitchell & Carr (2010); Macnab & Mitchell (2012)) to support the Royal Botanic Garden Edinburgh (RBGE) in its strategic planning activity. This was done by matching actual costs to each of its strategic objectives. The RBGE had also connected its activities to a high number of Scottish Government’s National Outcomes (11 out of 16). However, a further challenge was to develop a model to attribute resources to cost objects that will enable outcomes to be determined in relation to resource use. The strategic objectives contained in the Governance and Resources Perspectives shown in the revised RBGE strategy map (http://www.rbge.org.uk/assets/files/about_us/Corporate_Info/RBGE_Corporate_Plan_2015.pdf) (Annex C), which could loosely be termed “overhead” objectives, were re-allocated to the output objectives using an ABC methodology. The model so far had been only concerned with costing outputs. By applying the costs of performing the tasks that contribute to the outputs and, thereafter, to the relevant outcome an outcome cost can be derived (Macnab & Mitchell, 2014). Annex D provides a schematic of the RBGE process, which reflects Figure 1 above. Clear and consistent alignment of output activities to outcomes is a key ingredient of this development.
Thus, a preliminary model for costing outcomes at organisational level has been achieved and this can be the basis for developing a model for costing outcomes from a number of organisations with a common purpose (Macnab & Mitchell, 2014) and Annex B refers.
The RBGE tested this model during FY 13/14 and has produced actual data for FY 14/15 (see Annex E). It is important that any outcome costing information should be married up with qualitative assessments from the performance management system, as well as non-financial indicators, to provide an integrated perspective of organisational performance for effective, evidence-based decision-making. Outcome costing information will also be used in the model described below to determine cost-effectiveness/value-for-money.
8
A CIMA FM Special Report | Outcome Costing
Capital Investment CostsThe costs included in SOC exclude capital costs. In the public sector it is usual for capital funding to be provided from separate funding streams and hypothecated for specific purposes. Such funds are depreciated in the normal way over the projected lifespan for the resource and accounted for in the financial accounts. Capital funding cannot be transferred into revenue funding allocations. Cole & Parston (2006) argue that the amortised cost of such capital investments should be included in the cost of delivering an outcome as by including these additional costs it will demonstrate whether the investment does in reality provide substance to a business case that suggests improved outcomes as a consequence of the investment, or not. Their point has considerable credibility. However, not all investment decisions are designed to improve specific outcomes. Some may be to restore a building that does nothing for delivering a particular outcome as it is a joint resource which simply provides a location for staff engaged on a variety of projects. Due to jointness in resource provision, there is no direct correlation between the investment decision and the specific outcomes. However, where this is the case then such costs should be allocated to the Land & Buildings Objective (in the case of RBGE) and then those could be re-allocated using the ABC methodology. However, a case may be made to invest in expensive equipment (e.g. a scanning electron microscope) on the basis that outputs will increase, leading to improvements in specific outcomes. It is, therefore, appropriate to include the cost of such an investment in that specific outcome’s cost-effectiveness analysis. Thus, there need to be clear rules developed on how and when to include capital investment costs. The primary purpose of the cost-effectiveness analysis is to determine whether greater effort or expense should be allocated to a particular activity to improve outcome delivery; information systems should be designed to support this purpose.
OUTCOME COST-EFFECTIVENESS Measuring Public Sector EffectivenessIn times of financial austerity achieving value-for-money becomes increasingly important to politicians, public sector managers, and the voting public in general. All of these stakeholders want to extract maximum value from our taxes. The problem is that there is no agreed methodology for calculating whether value-for-money is being achieved and then for it to be applied consistently across the public sector. A reason for this is that there are a number of services being provided to the public for which there is no price paid at the point of delivery to determine market efficiency. The National Audit Office (NAO) (http://www.nao.org.uk/successful-commissioning/general-principles/value-for-money/assessing-value-for-money) uses three criteria (the three “Es”) to assess the value-for-money of government spending i.e. the optimal use of resources to achieve the intended outcomes:
● “Economy: minimising the cost of resources used or required (inputs) – spending less;
● Efficiency: the relationship between the output from goods or services and the resources to produce them – spending well; and
● Effectiveness: the relationship between the intended and actual results of public spending (outcomes) – spending wisely.”
These relationships are depicted in Figure 2 below.
9
A CIMA FM Special Report | Outcome Costing
Figure 2. National Audit Office Value-For-Money Model
Public Sector Value ModelThis section contains an outline of the requirements to develop a system for measuring public sector effectiveness and considers a number of dimensions: timeliness, value-for-money/cost-effectiveness, measurement and analysis, interpreting, and advantages and weaknesses. Cole and Parston (2006) provide a possible solution for measuring and analysing public sector effectiveness. Their Public Sector Value (PSV) model evaluates data from each of the years under examination and compares them against the average for those years. This compares to perhaps more traditional types of analysis which looks at performance measures that review absolute performance for a given year. What the PSV model attempts to do is to show where improvements can be made in cost-effectiveness. They propose that both outcome and cost-effectiveness scores are calculated and assembled in a matrix to emphasise relationships. This methodology provides a baseline for evaluating performance by indicating relative changes in performance. A dynamic assessment for each outcome can be produced by comparing relative changes to metrics on a period-on-period basis. The primary purpose of such an analysis is to encourage and demonstrate the existence of continuous improvements to performance through ongoing appraisal of progress towards outcomes.
Carrying out this type of analysis highlights the relationships between outcomes (and their metrics) aimed at improving overall performance, their associated costs and, consequently, evaluating cost-effectiveness. Managers can, therefore, determine areas of performance which merit further investigation or redistribution of effort to effect improvement. Consequently, what this means is that the decision-makers are being asked to consider “the rate of change (increase or decrease) of costs compared to the rate of change in outcomes” (Cole & Parston, 2006, p96). If outcome delivery (measured by the indicators) increases at a faster rate than the cost of the resources allocated, or if the resources cost decreases at a faster rate than the outcomes delivery reduces then cost-effectiveness increases. Obviously, the converse is true. The PSV methodology (Cole & Parston, 2006) measures how organisations deliver their outcomes cost-effectively over a number of periods. This is achieved by comparing the current period’s performance against average performance over a number of periods. In this way, management can compare their performance against their own and others (by mutual agreement) carrying out similar work. Baxter (2003, p2) quotes Frank Knight of Chicago who stated that: “Every valuation is a comparison,” and so there is a similarity in concepts (comparisons) being adopted. What is
Commissioner/Service provider
Objectives
Resources Inputs Outputs
Processes
EconomyMinimising the cost of
resources used while having regard to quality
EfficiencyRelationship between
outputs, e.g. services and the resources used to
produce them
Cost-effectivenessThe optimal use of resources to achieve the intended outcomes
EffectivenessExtent to which objectives
are achieved and the relationship between intended and actual impacts of a service
Outcomes(intended and unintended)
Otherinfluences
Contributes to the measurement of…
10
A CIMA FM Special Report | Outcome Costing
critical is that intelligent comparisons are made and that sensible benchmarking, if desired, is carried out. This makes the necessity for clear and agreed definitions of what outcomes are being measured absolutely critical for the model to have utility.
A problem with the PSV model is that it uses input costs, which do not necessarily reflect the effort expended in delivering the outcomes (Macnab & Mitchell, 2014). An adapted version of this methodology, Outcome Cost Effectiveness Analysis (OCEA), makes use of an existing outcome costing methodology (Macnab & Mitchell, 2014).
Outcome Cost-Effectiveness AnalysisOutcomes can have several measures/indicators attributed to them. A more in-depth analysis employing outcome costs and looking not only at the average outcome measures/indicators but also at the individual outcome measures/indicators is likely to lead to better-informed decisions being made about how to deploy resources for maximum benefit. The ultimate purpose of the model is to ensure that resources are directed to leverage maximum benefit from the scarce resources allocated to the attainment of each outcome and, where necessary, adjust the resource allocations to realise maximum benefit overall from the agreed strategy. Each of the dimensions mentioned in the introduction to OCEA on p5 will be examined in turn.
Value-for-Money/Cost-Effectiveness. Like many terms used in business environments, the term “cost-effectiveness” can have different meanings, particularly to those in the private sectors compared to those in the public sectors. This paper is concerned with the public sector only and, therefore, for the sake of clarity “cost-effectiveness” is defined as the outcomes achieved by an organisation(s) for the costs incurred delivering those outcome(s) (Cole & Parston, 2006). This is consistent with the NAO definition above (Figure 2). An important consideration is how to determine whether an organisation is cost-effective. Caution must be exercised to ensure that organisations do not simply reduce the input costs in the belief that there will be an improvement in cost-effectiveness. Cost-effectiveness needs to be viewed as a ratio of outcomes produced to resources employed. Using a cost analysis model only would inform an organisation which approach to delivering outcomes is the cheapest, whereas cost-effectiveness analysis will indicate which course of action returns the best value for a given resource allocation. In other words, does it achieve its target outcomes for the resources invested with reference to the three “Es” discussed above? Effectiveness which involves outcomes can be assessed by the use of KPIs, KRIs, and KIPAs (see para below). If these measures have been appropriately selected it can be assumed that their attainment represents progress being made towards the desired outcome. This can be utilised as a proxy for value. Economy and efficiency can be calculated using outcome costing as the basis for deriving relevant costs and calculating input/output measures. Similarly, Cole & Parston (2006)
suggest that value is more than simply delivering stated outcomes or reducing costs. They, too, argue that to achieve value then both outcomes and cost reduction are factors but their achievement should be balanced in a manner which allows the organisational strategic aims to be achieved.
Timescales. Measuring value-for-money in the public sector has proved challenging due to a lack of reliable outcome data and, indeed, a consensus on how such measurements should be selected and calculated. These difficulties are further compounded by the elongated timescales between delivering an output and recognising benefits (i.e. the outcome), which are attributable to the output. The challenge, therefore, is to devise measures which deal with the short, medium and longer term. This emphasises the need to be clear about what is expected from the output activities and at what point they should be delivered on the journey towards the final desired outcome. Measurable milestones should be agreed and set. This means that these measures/indicators may need to be of a qualitative nature, but should include an assessment of progress (for example, x% of project achieved against target of y%). Macnab & Mitchell (2014) described such estimations as Key Impact Progress Assessments (KIPA). Where a KIPA is being utilised then it can be designated a cost object and staff and non-salary costs can be allocated to it directly. Although the KIPA cost would subsequently be included in the specific Output Cost for the period, its cost can be accumulated over a number of periods until such time as either an intermediate or final outcome is achieved. The total costs of the KIPA plus any other in-year costs incurred over the periods would constitute the cost of the outcome. By applying costs on percentage completed basis then it may be possible to also predict likely final costs for the outcome, where appropriate or desired. This approach overcomes the difficulty of costing an outcome which may take several periods to be delivered. When necessary, the costs can be standardised should inflation, for example, be a factor requiring consideration. Macnab & Mitchell’s (2014) proposed framework could assist with collating multiple outputs from a number of public bodies at either intermediate or final stage.
Weighting Outcomes. Thus far the discussion has centred on the selection of relevant outcomes and appropriate measures/indicators. Arguably, not all outcomes or the measures relating to them are equal in importance. If this argument is accepted, then the outcome measurements could be weighted to provide a relative indication of perceived organisational importance. If the stakeholders decide that the measures reflecting outcomes contained within a particular objective are of differing levels of importance then weights could be applied to the measures.
11
A CIMA FM Special Report | Outcome Costing
Year Cost KRI 1 KRI 2 KRI 3
Year 1 £4,265,864 825,026 248 1,253
Year 2 £4,267,782 795,642 252 1,261
Year 3 £4,283,571 815,728 273 1,223
Year 4 £4,301,927 835,421 281 1,426
Year 5 £4,352,847 855,498 298 1,387
By using normalised values for the costs (we have ignored infl ation for the purpose of this example, hence no standardisation has been applied) and the KRIs we can provide comparability between diff erent measures with very diff erent base levels and can plot charts to show the correlation between variables.
The discussion above explains why it is necessary to normalise the scores. As cost-eff ectiveness is defi ned as “the rate of change (increase or decrease) of costs compared to the rate of change in outcomes” it is, therefore, reasonable to derive a cost-eff ectiveness score by using the normalised
scores for the average outcome performance (KRIs) and the normalised outcome cost. Cost-Eff ectiveness Score. Cost-eff ectiveness is determined by “the outcomes that an organisation(s) has achieved against the cost incurred” (Cole & Parston, 2006; p 95).
Measurement and Analysing. Cole & Parston’s (2006) PSV model calculated cost-eff ectiveness by normalising outcomes and dividing those normalised scores over an adjusted cost per user. Standardisation and normalisation of data is necessary to permit comparability of raw data. When comparing data across multiple years’ standardisation is required (e.g. adjustments for infl ation) and normalisation permits comparability of data with diff erent base levels. To normalise data the calculation is:
Normalised Score = data point/Average of all data points across data set.
Graphical illustrations of this concept are shown in the worked example below (Figure 3). What is shown in Figure 3 is the outcome cost for delivering the RBGE’s Tourism and Recreation Outcome objective and the associated Key Results Indicators (KRIs). Due to the large variation in base numbers they have been normalised, using the mechanism described above, to facilitate meaningful analysis.
Cost = activity costs attributed to our Tourism & Recreation Impact.KRI 1 = Number of Visits to the Four Gardens.KRI 2 = Number of people engaged as Volunteers. KRI 3 = Number of Visits to the Exhibitions in Inverleith House.
Costs = Outcome Costs: shows a slight increase over the period, cost is a proxy for effort.KRI 1 = Visitors: The number of visitors to the gardens took a dip in year two but following a variety of marketing initiatives during year two we begin see an increase in visitors during years 4 and 5.KRI 2 = Volunteers: Shows the increase in the number of volunteers recruited over the period as we try to increase our output despite the limitations in the funds available.KRI 3 = Exhibitions: Shows little or no correlation to the costs. The efforts and costs of putting on an exhibition is similar regardless of the artist exhibiting. However, the popularity of artists/exhibitions varies greatly and this results in the lack of correlation between costs and number of visits.
Using NORMALISED VALUES to show our Tourism & Recreation KRIs compared to OUTCOME COST
0.850000Year 1 Year 2 Year 3 Year 4 Year 5
Cost
KRI 1
KRI 2
KRI 3
0.900000
0.950000
1.000000
1.050000
1.100000
1.150000
1,3871,387
1,426
1,387
1,426
1,387
1,223
1,426
1,223
1,426
1,223
1,426
1,261
1,223
1,261
1,223
1,261
1,253
1,261
1,253
1,261
1,253
KRI 3
1,253
KRI 3
1,253
KRI 3KRI 3KRI 3
298298298
281
298
281
273
281
273273
252
273
252252
248
252
KRI 2
248
KRI 2
248
KRI 2KRI 2KRI 2
855,498855,498855,498
835,421
855,498
835,421
855,498
835,421
855,498
815,728
835,421
855,498
815,728
835,421
795,642
815,728
835,421
795,642
815,728
835,421
795,642
815,728
825,026
795,642
815,728
825,026
795,642
825,026
795,642
825,026
795,642
825,026
KRI 1
825,026
KRI 1
825,026
£4,352,847
KRI 1
£4,352,847
KRI 1
£4,352,847
£4,301,927
£4,352,847
£4,301,927
£4,352,847
£4,301,927
£4,352,847
£4,283,571
£4,301,927
£4,352,847
£4,283,571
£4,301,927
£4,352,847
£4,283,571
£4,301,927
£4,352,847
£4,267,782
£4,283,571
£4,301,927
£4,267,782
£4,283,571
£4,301,927
£4,265,864
£4,267,782
£4,283,571
£4,301,927
£4,265,864
£4,267,782
£4,283,571
£4,265,864
£4,267,782
£4,283,571
£4,265,864
£4,267,782
£4,283,571
£4,265,864
£4,267,782
£4,265,864
£4,267,782
£4,265,864£4,265,864
Cost
£4,265,864
CostCostCost
Year 5Year 5
Year 4
Year 5
Year 4
Year 5
Year 4
Year 5
Year 3
Year 4
Year 3
Year 4
Year 3
Year 4
Year 2
Year 3
Year 2
Year 3
Year 1
Year 2
Year 1
Year 2
Year 1
Year 2
Year 1
Year
Year 1
Year
Year 1
YearYear
1,387
Figure 3. Outcome Cost-Effectiveness Model – Tourism & Recreation ImpactThis example shows the outcome costs over a period of fi ve years and the fl uctuations in the values in RBGE’s Key Results Indicators (KRI) over the same period.
12
A CIMA FM Special Report | Outcome Costing
Year 1 Year 2 Year 3 Year 4 Year 5
KRI 1Visits to the Four Gardens
Normalised Value
825,026
0.999
795,642
0.964
815,728
0.988
835,421
1.012
855,498
1.036
KRI 2No. of Volunteers
Normalised Value
248
0.917
252
0.932
273
1.010
281
1.039
298
1.102
KRI 3Visits to Exhibitions – Inverleith House
Normalised Value
1,253
0.956
1,261
0.963
1,223
0.934
1,426
1.089
1,387
1.059
CostCost of Tourism & Recreation Outcomes
Normalised Value
£4,265,864
0.993
£4,267,782
0.994
£4,283,571
0.997
£4,301,297
1.002
£4,352,847
1.014
Outcome Cost-Effectiveness Score 0.964 0.959 0.980 1.045 1.051
Indeed, if it was possible to trace costs to the individual KRI then it would also be possible to calculate the KRI cost-eff ectiveness score on the same basis. A worked example using the same data as used in Figure 3 above is shown in Figure 4
below. Because we are not able to trace the outcome costs to individual KRIs it is necessary to average the normalised KRI scores. Once the cost-eff ectiveness scores have been calculated they can be plotted on a graph.
To provide an example of using this methodology to compare one outcome objective with another the data from the RBGE’s National Collections Outcome objective has been utilised (Figure 5, below). Equally, if another organisation was employing the outcome costing methodology and was
contributing to a similar higher level (national) outcome then this scoring mechanism could be used for comparison purposes on a similar basis. Again, the KRIs diff er markedly in base levels and so normalisation is necessary to make meaningful comparisons.
This means that: average of all KRI normalised scores = Normalised outcome cost score
Outcome cost-effectiveness score
Figure 4. Calculating the Outcome Cost-Effectiveness Score
855,498
1.036
1.089
£4,301,297
Year 5855,498
1.089
£4,301,297
Year 5855,498
1,426
1.089
£4,301,297
Year 5855,498
1,426
1.089
£4,301,297
Year 5855,498
1,426
Year 5
1.039
1,426
0.980
Year 5
1.039
1,426
0.980
Year 5
1.039
0.997
0.980
281
1.039
£4,283,571
0.997
0.980
281
£4,283,571
0.997
1.012
281
£4,283,571
0.997
835,421
1.012
£4,283,571
0.997
835,421
1.012
0.934
£4,283,571
835,421
1.012
0.934
£4,283,571
Year 4835,421
0.934
£4,283,571
Year 4835,421
1,223
0.934
£4,283,571
Year 4835,421
1,223
0.934
£4,283,571
Year 4835,421
1.010
1,223
Year 4
1.010
1,223
0.959
Year 4
1.010
0.959
Year 4
273
1.010
£4,267,782
0.994
0.959
273
1.010
£4,267,782
0.994
0.959
0.988
273
£4,267,782
0.994
815,728
0.988
273
£4,267,782
0.994
815,728
0.988
£4,267,782
0.994
815,728
0.988
0.963
£4,267,782
Year 3815,728
0.988
0.963
£4,267,782
Year 3815,728
0.963
£4,267,782
Year 3815,728
1,261
0.963
£4,267,782
Year 3815,728
1,261
0.963
Year 3
0.932
1,261
0.964
Year 3
0.932
1,261
0.964
Year 3
0.932
0.964
252
0.932
£4,265,864
0.993
0.964
252
0.932
£4,265,864
0.993
0.964
0.964
252
£4,265,864
0.993
795,642
0.964
£4,265,864
0.993
795,642
0.964
£4,265,864
795,642
0.964
0.956
£4,265,864
Year 2795,642
0.956
£4,265,864
Year 2795,642
1,253
0.956
£4,265,864
Year 2795,642
1,253
0.956
£4,265,864
Year 2795,642
1,253
Year 2
0.917
1,253
Year 2
0.917
1,253
Outcome Cost-Effectiveness Score
Year 2
0.917
Outcome Cost-Effectiveness Score
248
0.917
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
248
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
0.999
248
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
825,026
0.999
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
825,026
0.999
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
825,026
0.999
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
Year 1825,026
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
Year 1825,026
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
Year 1825,026
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
Year 1825,026
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
Year 1
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Outcome Cost-Effectiveness Score
Year 1
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Year 1
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Outcome Cost-Effectiveness Score
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Normalised Value
Visits to the Four Gardens
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Visits to the Four Gardens
No. of Volunteers
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Cost of Tourism & Recreation Outcomes
Visits to the Four Gardens
No. of Volunteers
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Cost
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
Visits to Exhibitions – Inverleith House
Normalised Value
Cost
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
Visits to Exhibitions – Inverleith House
Cost
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
Visits to Exhibitions – Inverleith House
Cost
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
KRI 3
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
KRI 3
Visits to the Four Gardens
Normalised Value
No. of Volunteers
Normalised Value
KRI 3
Visits to the Four Gardens
Normalised Value
No. of Volunteers
KRI 3
Visits to the Four Gardens
Normalised Value
No. of Volunteers
KRI 3
Visits to the Four Gardens
Normalised Value
KRI 2
Visits to the Four Gardens
Normalised Value
KRI 2
Visits to the Four Gardens
Normalised Value
KRI 2
Visits to the Four Gardens
KRI 2
Visits to the Four Gardens
KRI 2
KRI 1KRI 1KRI 1KRI 1KRI 1855,498
1.036
£4,301,297
855,498
1.036
£4,301,297
1.002
1.036
298
£4,301,297
1.002
298
£4,301,297
1.002
1.045
298
1.102
£4,301,297
1.002
1.045
1.102
1.045
1.102
1,387
1.045
1.102
1,387
1.045
1,3871,387
1.059
£4,352,847
1,387
1.059
£4,352,847
1.059
£4,352,847
1.059
£4,352,847£4,352,847£4,352,847
1.014
£4,352,847
1.014
£4,352,847
1.014
1.051
£4,352,847
1.014
1.0511.0511.051
Outcome Cost-Effectiveness Score
0.950
Year 1 Year 2 Year 3 Year 4 Year 5
0.970
0.990
1.010
1.030
1.050
13
A CIMA FM Special Report | Outcome Costing
In summary, because we are using normalised scores we can look at:a. Relative performance of an outcome over a period of time.b. Compare the cost-eff ectiveness scores of diff erent
outcomes over a similar period(s) and, therefore, their relative performance (Figure 6 below provides a graphical representation of this comparison).
c. Compare similar outcomes from diff erent organisations that are contributing to higher outcomes (e.g. a number of public bodies contributing to a specifi c Government National Outcome).
Figure 5. Outcome Cost-Effectiveness Model – National Collections Impact
Year 1 Year 2 Year 3 Year 4 Year 5KRI 1 Herbarium Specimen Record Downloads 206,860 210,000 270,000 320,000 375,000
KRI 2Number of Herbarium Specimens Digitised
and online247,831 275,000 295,000 315,000 335,000
KRI 3Percentage of Library Collection available
digitally1 2 5 10 10
KRI 4Number of Gold Standard samples in the
DNA bank0 96 192 384 576
Cost National Collections Cost 2,555,530 2,597,160 2,664,780 2,565,650 2,597,850
375,000
335,000
384
2,565,650
Year 5375,000
384
Year 5375,000
Year 5375,000
Year 5375,000
10
Year 5
10
2,664,780
Year 5
10
2,664,780
Year 5
315,000
2,664,780
315,000
2,664,780
315,000
2,664,780
315,000
2,664,780
320,000
315,000
192
2,664,780
320,000
315,000
192
2,664,780
320,000
315,000
192
Year 4320,000
192
Year 4320,000
Year 4320,000
Year 4320,000
5
Year 4
5
2,597,160
Year 4
295,000
2,597,160
Year 4
295,000
2,597,160
295,000
2,597,160
295,000
2,597,160
270,000
295,000
2,597,160
270,000
295,000
96
2,597,160
270,000
295,000
96
2,597,160
Year 3270,000
96
Year 3270,000
Year 3270,000
Year 3270,000
Year 3
2
2,555,530
Year 3
2
2,555,530
Year 3
275,000
2,555,530
275,000
2,555,530
275,000
2,555,530
275,000
2,555,530
210,000
275,000
2,555,530
210,000
275,000
2,555,530
210,000
275,000
0
2,555,530
Year 2210,000
0
Year 2210,000
Year 2210,000
Year 2210,000
Year 2
1
Year 2Year 2
247,831247,831247,831
Number of Gold Standard samples in the
247,831
Number of Gold Standard samples in the
206,860
247,831
Number of Gold Standard samples in the
206,860
247,831
Number of Gold Standard samples in the
206,860
247,831
Number of Gold Standard samples in the
Year 1206,860
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Year 1206,860
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Year 1206,860
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Year 1206,860
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Year 1
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Year 1
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Year 1
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
DNA bank
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
DNA bank
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
DNA bank
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
DNA bank
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
DNA bank
National Collections Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
Number of Gold Standard samples in the
DNA bank
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
digitally
Number of Gold Standard samples in the
DNA bank
Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
digitally
Number of Gold Standard samples in the
Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
digitally
Number of Gold Standard samples in the
Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
Percentage of Library Collection available
digitally
KRI 4Number of Gold Standard samples in the
Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
Percentage of Library Collection available
digitally
KRI 4
Cost
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
Percentage of Library Collection available
digitally
KRI 4
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
Percentage of Library Collection available
KRI 4
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
Percentage of Library Collection available
KRI 4
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
KRI 3Percentage of Library Collection available
KRI 4
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
KRI 3
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
and online
KRI 3
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
KRI 3
Herbarium Specimen Record Downloads
Number of Herbarium Specimens Digitised
KRI 3
Herbarium Specimen Record Downloads
KRI 2
Herbarium Specimen Record Downloads
KRI 2
Herbarium Specimen Record Downloads
KRI 2KRI 2
KRI 1
KRI 2
KRI 1KRI 1KRI 1KRI 1 375,000
335,000
384
2,565,650
375,000
335,000
2,565,650
335,000
2,565,650
335,000
2,565,650
335,000
2,565,650
335,000
2,565,650
10
2,565,650
10
2,565,650
10
576576576
2,597,850
576
2,597,8502,597,8502,597,8502,597,8502,597,8502,597,8502,597,850
Using NORMALISED VALUES to show our National Collections KRIs compared to OUTCOME COST
0.000000Year 1 Year 2 Year 3 Year 4 Year 5
0.500000
1.000000
1.500000
2.000000
2.500000
Cost
KRI 1
KRI 2
KRI 3
KRI 4
14
A CIMA FM Special Report | Outcome Costing
It would be extremely important for all participants to have agreed defi nitions of the outcomes under examination and to understand that the purpose of using the scores is to assist with better allocations and utilisation of scarce resources. This process should not, therefore, be used to reward/penalise performance or gaming will occur. Obviously, to make such a scheme feasible the participating bodies need to be collaborating for the greater good rather than competing against each other.
Interpreting. Like any process of evaluation care must be taken to ensure that valid deductions are made from data presented. In Figure 6 above it appears that the National Collections Outcome is much more cost-eff ective than the Tourism & Recreation Impact. However, care must be taken as in this case there was an innovative way of digitising specimens thereby increasing online availability leading to signifi cant increases in downloads (two measurable KRIs). What may be more interesting in such cases is to look at the forecast of future performance to determine whether such a dramatic improvement is sustainable in the longer term. Importantly, the question can be asked. It is pertinent to remember that the purpose of this analysis is to review the performance of an organisation in order to determine whether that performance is improving in terms of cost-eff ectiveness, a common goal of government bodies. This analysis needs to be conducted over a period of time as it is relative and not absolute performance that is useful in this analysis. Equally, cross-organisational analysis can be performed if comparative and suffi cient data is available. This means that public bodies would need to adopt a collaborative
perspective with their work and not a competitive one. This type of analysis can also lead to identifying duplication of eff ort and permit sensible benchmarking – all of which aims to improve overall cost-eff ectiveness and the delivery of value-for-money within the public sector. Those organisations that need to improve their outcome management should see the exercise as a positive learning experience and not an exposure of failure on their part.
Advantages and Weaknesses There are many approaches to public sector performance management and measurement. The approach outlined in this paper seeks to focus management’s attention on the benefi ts to society that their organisation(s) is trying to deliver. By providing cost-eff ectiveness analysis, decisions can be taken to improve the utilisation of scarce resources, particularly in times of public sector austerity. The argument is made that this model can apply to individual public sector bodies and to groups of public bodies acting in concert to deliver government outcomes. To do so would be contingent on having a satisfactory performance management framework to aid focus and alignment of purposes. Conversely, all methodologies have their weaknesses. This model is dependent on having agreed defi nitions of both outcomes and measures/indicators and varying opinions on these may abound. Additionally, to make the model manageable there could be a temptation to reduce the complexity of the outcomes and objectives to a level that is too simple to be useful.
Figure 6. Comparison of Outcome Cost-Effectiveness Scores
OUTCOME COST-EFFECTIVENESS SCOREof our National Collections and Tourism & Recreation KRIs
0.800Year 1 Year 2 Year 3 Year 4 Year 5
1.000
1.200
1.400
1.600
2.000
1.800
2.200
National Collections
Tourism & Recreation
15
A CIMA FM Special Report | Outcome Costing
Problem Solution Page No
1.Identifying, selecting and evaluating outcomes in terms of success achieved.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
7
2.The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
7
3.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
14
4.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
6
5.
Timing differences between resource use and outcome delivery.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
10
Page No
into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Page
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Page
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
opposed to organisational level outcomes and lack of
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
opposed to organisational level outcomes and lack of
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
opposed to organisational level outcomes and lack of
By having clearly articulated and stakeholder agreed
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
opposed to organisational level outcomes and lack of
By having clearly articulated and stakeholder agreed
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
opposed to organisational level outcomes and lack of
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
with multi-dimensional performance characteristics
opposed to organisational level outcomes and lack of
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
with multi-dimensional performance characteristics
opposed to organisational level outcomes and lack of
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to reward/penalise.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of
Timing differences between resource use and
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of resources and how that process can be improved.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Purpose is to better understand allocations of
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed through judicious use of KPIs.
should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Solution
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down into achievable, measurable objectives/milestones.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
Visionary outcome statements to be broken down
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
Timing differences between resource use and outcome delivery.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
5.
Timing differences between resource use and
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
5.
Timing differences between resource use and
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
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The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
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The usefulness of outcome-based information due to responsibility and controllability issues in relation to
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Outcome defi nition may involve subjectivity, coping with multi-dimensional performance characteristics not susceptible to single measures, societal as opposed to organisational level outcomes and lack of defi nitional agreement across bodies.
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The usefulness of outcome-based information due to responsibility and controllability issues in relation to
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Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Problem
Identifying, selecting and evaluating outcomes in terms of success achieved.
The usefulness of outcome-based information due to responsibility and controllability issues in relation to performance.
Taking action based on the system’s output e.g. should success be rewarded and failure penalised?
Problem
Identifying, selecting and evaluating outcomes in terms of success achieved.
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1.1.1.
Page No
into achievable, measurable objectives/milestones.
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or
Page No
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or
No
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement
7
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement
7
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
By using a framework alignment responsibility for the delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
delivery of outcomes can be managed and reviewed
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
7
Purpose is to better understand allocations of resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
7
resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
resources and how that process can be improved. To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
To avoid gaming the system should not be used to
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
14
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
14
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
14
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
By having clearly articulated and stakeholder agreed defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one measure relating to its different dimensions.
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
defi nitions of outputs and outcomes causal linkages will be possible. An outcome may have more than one
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
will be possible. An outcome may have more than one
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
will be possible. An outcome may have more than one
6
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal outcome cost, if appropriate.
will be possible. An outcome may have more than one
6
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
Outcomes may be delivered in short/medium, or long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
long term. A KIPA provides a milestone measurement system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal system to which costs can be attributed and totalled over the whole period of delivery to provide the fi nal
10
over the whole period of delivery to provide the fi nal
10
over the whole period of delivery to provide the fi nal
10
over the whole period of delivery to provide the fi nal
CONCLUSIONGovernments have had long-held ambitions to improve cost-eff ectiveness and deliver value-for-money for their taxpayers. In recent times, focus has turned from outputs (activities) to outcomes (benefi ts). Moving to an outcomes-based focus has highlighted complex challenges in respect of defi nitions, coherent management frameworks, timescales, and costing. Hitherto, outcome budgeting has been based on input costs, often derived from the fi nancial accounts. Outcome costing can provide superior information on costs directly attributable to their delivery and is a key ingredient of Outcome Cost-Eff ectiveness Analysis, the model discussed and proposed in this paper. By using this proposed model and calculating Outcome Cost-Eff ectiveness scores an improved assessment of the relative use of scarce resources when delivering outcomes can be made, thereby improving public sector governance and value-for-money.
In order to develop the system outlined in this paper many of the hurdles to outcome costing, listed at the start, had to be tackled. Table 2 below summarises where progress was made and explained in the paper.
Table 2. The problems of implementing outcome-based budgeting – have they been addressed by this paper?
16
A CIMA FM Special Report | Outcome Costing
Problem Solution Page No
6.
The absence of costing systems that can function with outcomes as the cost object.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
7
7.
The new transparency of these systems can create problems by exposing performance failures.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
14
8.
Traditional budget reliance means change resistance is strong.
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
No*
9.
Bureaucracy in adopting organisations creates a further barrier to change.
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
No*
10.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
No*
Page
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Page
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Page
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control.
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control.
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
People are used to and comfortable with cost centre budgeting, which is input-based. To manage
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
People are used to and comfortable with cost centre budgeting, which is input-based. To manage
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
People are used to and comfortable with cost
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
People are used to and comfortable with cost
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to participate.
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
10.
Outcomes may only be one factor among many that
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
10.
Outcomes may only be one factor among many that
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
10.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
Having a system that compares effectiveness either
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
Having a system that compares effectiveness either
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired results.
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Solution
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
The new transparency of these systems can create
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
The new transparency of these systems can create
Traditional budget reliance means change resistance
Bureaucracy in adopting organisations creates a further barrier to change.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource
The new transparency of these systems can create
Traditional budget reliance means change resistance
9.
Bureaucracy in adopting organisations creates a further barrier to change.
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
9.
Bureaucracy in adopting organisations creates a
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
9.
Bureaucracy in adopting organisations creates a
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
Input-based cost systems provided unclear oversight
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
Input-based cost systems provided unclear oversight
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
8.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
8.
Traditional budget reliance means change resistance is strong.
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
8.
Traditional budget reliance means change resistance
The absence of costing systems that can function
The new transparency of these systems can create problems by exposing performance failures.
Traditional budget reliance means change resistance
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Problem
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Problem
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Problem
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Problem
The absence of costing systems that can function with outcomes as the cost object.
The new transparency of these systems can create problems by exposing performance failures.
Problem
The absence of costing systems that can function with outcomes as the cost object.
7.
The new transparency of these systems can create problems by exposing performance failures.
Problem
The absence of costing systems that can function with outcomes as the cost object.
7.
The new transparency of these systems can create
Problem
The absence of costing systems that can function with outcomes as the cost object.
7.
The new transparency of these systems can create
Problem
The absence of costing systems that can function with outcomes as the cost object.
Problem
The absence of costing systems that can function with outcomes as the cost object.
Problem
The absence of costing systems that can function with outcomes as the cost object.
Problem
The absence of costing systems that can function with outcomes as the cost object.
Problem
The absence of costing systems that can function with outcomes as the cost object.The absence of costing systems that can function with outcomes as the cost object.The absence of costing systems that can function with outcomes as the cost object.The absence of costing systems that can function with outcomes as the cost object.The absence of costing systems that can function with outcomes as the cost object.The absence of costing systems that can function with outcomes as the cost object.The absence of costing systems that can function with outcomes as the cost object.
6.
The absence of costing systems that can function
6.
The absence of costing systems that can function
6.
The absence of costing systems that can function
Page No
Input-based cost systems provided unclear oversight and disjointed results. Outcome costing overcomes that defi ciency and leads to improved resource allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy in adopting organisations creates a
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Page No
and disjointed results. Outcome costing overcomes
allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Outcomes may only be one factor among many that are relevant to evaluating performance success.
No
allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Outcomes may only be one factor among many that are relevant to evaluating performance success.
allocations based on an understanding of desired
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
allocations based on an understanding of desired
7
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
7
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Bureaucracy often exists for control purposes,
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Bureaucracy often exists for control purposes,
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Bureaucracy often exists for control purposes, including budget allocations. By introducing any
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working practices.
Bureaucracy often exists for control purposes, including budget allocations. By introducing any
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that
Outcomes may only be one factor among many that are relevant to evaluating performance success.
Having a system that compares effectiveness either internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of
Outcomes may only be one factor among many that are relevant to evaluating performance success.
internally or between organisations exposes existing weaknesses in management. Providing enabled-learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of
Outcomes may only be one factor among many that are relevant to evaluating performance success.
internally or between organisations exposes existing
learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of
Outcomes may only be one factor among many that are relevant to evaluating performance success.
learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way
Outcomes may only be one factor among many that are relevant to evaluating performance success.
learning occurs that can be seen as positive but if “punishment” occurs there will be a disincentive to
14
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way
Outcomes may only be one factor among many that are relevant to evaluating performance success.
“punishment” occurs there will be a disincentive to
14
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes may only be one factor among many that
“punishment” occurs there will be a disincentive to
14
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes may only be one factor among many that
“punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
“punishment” occurs there will be a disincentive to
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose
People are used to and comfortable with cost centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose
centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such
centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such
centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such
centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent
centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent
centre budgeting, which is input-based. To manage outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
outcomes on a cross-divisional basis requires new levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
No*
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
No*
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
levels of collaboration and apparent loss of control. Any change in operational procedures can give rise to resistance due to discomfort with novel working
No*
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
Any change in operational procedures can give rise to resistance due to discomfort with novel working
No*
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
Any change in operational procedures can give rise to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
to resistance due to discomfort with novel working
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
Bureaucracy often exists for control purposes, including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
including budget allocations. By introducing any form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
form of outcome budgeting inevitably means that a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way of working and another barrier to change.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
a budget holder will need to coordinate usage of resources outside his/her direct control – a novel way
No*
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
resources outside his/her direct control – a novel way
No*
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
resources outside his/her direct control – a novel way
No*
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
resources outside his/her direct control – a novel way
No*
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
resources outside his/her direct control – a novel way
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
resources outside his/her direct control – a novel way
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all contribute to evaluating success.
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
Outcomes are usually related to the specifi c purpose of the organisation. However, other factors such as reputation, fi nancials, risk management, talent management, environmental consideration may all
Outcomes are usually related to the specifi c purpose
as reputation, fi nancials, risk management, talent management, environmental consideration may all
Outcomes are usually related to the specifi c purpose
as reputation, fi nancials, risk management, talent management, environmental consideration may all as reputation, fi nancials, risk management, talent management, environmental consideration may all management, environmental consideration may all management, environmental consideration may all
No*
management, environmental consideration may all
No*
management, environmental consideration may all
No*No*
*Note: Although this paper does not address items 8 -10 specifi cally they have been covered in Macnab, Mitchell & Carr (2010) and Macnab & Mitchell (2012) – both these papers provided the foundation for Macnab & Mitchell 2014 and this paper builds on the latter.
More work remains to be done to gain experience in using outcome costing and meaningful value-for-money analyses. It is, however, work that can prove highly benefi cial as this type of analysis can aid public sector governance and encourage evidence-based management decision–making by facilitating the evaluation of the success of diff erent strategies followed.
17
A CIMA FM Special Report | Outcome Costing
ReferencesAndrews M. (2003). The impact of traditional budgeting systems on performance-based budgeting. International Journal of Public Administration 26(2), 135-155.
Andrews M. (2004). Authority, acceptance, ability and performance-based budgeting reforms. International Journal of Public Sector Management, 17(4), 332-344.
Baxter W. (2003). The Case for Deprival Value. ICAS.
Bouckaert, Geert; Halligan, John; Dooren, Wouter Van (2010). Performance Management in the Public Sector, 21. Taylor & Francis. Kindle Edition.
Caiden N. (1998). Public service professionalism for performance measurement and evaluation. Public Budgeting and Finance, 18(2), 35-52.
Carlin T., Guthrie J. (2003). Accrual output-based budgeting systems in Australia. The rhetoric reality gap. Public Management Review, 5(2), 145-162.
Cole M. & Parston G. (2006), Unlocking Public Value: A New Model for Achieving High Performance in Public Service Organizations; Wiley & Sons, Hoboken, N.J.
Kong D. (2005). Performance-based budgeting: the United States experience. Public Organisation Review: a Global Journal, 5, 91-107.
KPMG Case Study Pack (2011) Making the Transition to Outcome-based Budgeting: A Six Nation Study.
Kristensen J.K., Groszyk W.S., Buhler B. (2002). Outcome-focused management and budgeting. OECD Journal of Budgeting, 7-34.
Macnab A.J., Mitchell F., & Carr C. (2010) Garden designs to improve the line of sight: Implementation of the balanced scorecard and an alternative costing system at the Royal Botanic Garden Edinburgh, CIMA Research Executive Summary series, Volume 6, Issue 7.
Macnab A.J. and Mitchell F. (2012) Strategic Objective Costing – Supporting the Balanced Scorecard. CGMA Report.
Macnab A.J. and Mitchell F. (2014) Outcome Budgeting in the Public Sector: Challenges and Solutions. An Exploratory Empirical Study World Congress of Accountants 2014, Rome, Italy.
Schmidtlein F.A. (1999). Assumptions underlying performance-based budgeting. Tertiary Education and Management, 5(2), 159-174.
Stiefel L., Rubenstein R., Schwartz A., (1999). Using adjusted performance measures for evaluating resource use. Public Budgeting and Finance, 19(3), 67-87.
18
A CIMA FM Special Report | Outcome Costing
ANNEX ASCOTTISH GOVERNMENT’S NATIONAL PERFORMANCE FRAMEWORK
NATIONAL PERFORMANCE FRAMEWORK
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
STRATEGIC OBJECTIVES
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
WEALTHIER & FAIRER SMARTER HEALTHIER SAFER & STRONGER GREENER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
NA
TIO
NA
L O
UTC
OM
ES
We realise our economic potential with more and better employment opportunities for our people
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
GREENER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local people’s needs
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
We take pride in a strong, fair and inclusive national identity
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
SAFER & STRONGER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for future generations
SAFER & STRONGER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
We have strong, resilient and supportive communities where people take responsibility for
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and services we need
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
We live in well-designed, sustainable places where we are able to access the amenities and
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
HEALTHIER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
We live our lives safe from crime, disorder and danger
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
We have improved the life chances for children, young people and families at risk
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
We have tackled the signifi cant inequalities in Scottish society
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
We live longer, healthier lives
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
Our children have the best start in life and are ready to succeed
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and responsible citizens
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and
SMARTER
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
Our young people are successful learners, confi dent individuals, effective contributors and
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and innovation
NA
TIO
NA
L O
UTC
OM
ES
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
We are better educated, more skilled and more successful, renowned for our research and innovation
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
We are better educated, more skilled and more successful, renowned for our research and innovation
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
We are better educated, more skilled and more successful, renowned for our research and
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
We are better educated, more skilled and more successful, renowned for our research and
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
We are better educated, more skilled and more successful, renowned for our research and
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our people
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
We realise our economic potential with more and better employment opportunities for our
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
WEALTHIER & FAIRER
We live in a Scotland that is the most attractive place for doing business in Europe
WEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRERWEALTHIER & FAIRER
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for their own actions and how they affect others
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We realise our economic potential with more and better employment opportunities for our
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We are better educated, more skilled and more successful, renowned for our research and
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
Our young people are successful learners, confi dent individuals, effective contributors and
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access appropriate support when they need it
Our public services are high quality, continually improving, effi cient and responsive to local
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
We have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ESWe have improved the life chances for children, young people and families at risk
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We take pride in a strong, fair and inclusive national identity
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We live in well-designed, sustainable places where we are able to access the amenities and
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We have strong, resilient and supportive communities where people take responsibility for
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We value and enjoy our built and natural environment and protect it and enhance it for
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
We reduce the local and global environment impact of our consumption and production
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
NA
TIO
NA
L O
UTC
OM
ES
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local
Our people are able to maintain their independence as they get older and are able to access
Our public services are high quality, continually improving, effi cient and responsive to local Our public services are high quality, continually improving, effi cient and responsive to local Our public services are high quality, continually improving, effi cient and responsive to local Our public services are high quality, continually improving, effi cient and responsive to local Our public services are high quality, continually improving, effi cient and responsive to local Our public services are high quality, continually improving, effi cient and responsive to local
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to fl ourish, through increasing sustainable economic growth
HIGH LEVEL TARGETS RELATING TO THE PURPOSE
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
THE GOVERNMENT’S PURPOSE
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
Growth Productivity Participation Population Solidarity Cohesion Sustainability
To focus government and public services on creating a more successful country, with opportunities for all Scotland to
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To focus government and public services on creating a more successful country, with opportunities for all Scotland to
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NATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORKNATIONAL PERFORMANCE FRAMEWORK
19
A CIMA FM Special Report | Outcome Costing
NATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SET
Increase Scotland’s economic growth
Improve productivity
Improve economic participation
Increase population growth
PURPOSE TARGETS
Population – increase healthy life expectancy
Solidarity – reduce income inequality
Cohesion – reduce inequalities in economic participation
across Scotland
Sustainability – reduce greenhouse gas emissions
NA
TIO
NA
L IN
DIC
ATO
RS
Increase the number of businesses Reduce the percentage of adults who smoke
NA
TIO
NA
L IN
DIC
ATO
RS
Increase exports Reduce the alcohol-related hospital admissions
Improve digital infrastructure Reduce the number of individuals with problem drug use
Reduce traffi c congestion Improve people’s perceptions about the crime rate in their area
Improve Scotland’s reputation Reduce reconviction rates
Increase research and development spending Reduce crime victimisation rates
Improve knowledge exchange from university research Reduce deaths on Scotland’s roads
Improve the skill profi le of the population Improve people’s perceptions of the quality of public services
Increase the proportion of pre-school centres receiving positive inspection reports
Improve the responsiveness of public services
Increase the proportion of schools receiving positive inspection reports
Reduce the proportion of individuals living in poverty
Improve the levels of educational attainment Reduce children’s deprivation
Increase the proportion of young people in learning, training or work
Improve access to suitable housing options for those in housing need
Increase the proportion of graduates in positive destinations Increase the number of new homes
Improve children’s services Widen use of the internet
Improve children’s dental health Improve peoples perceptions of their neighbourhood
Increase the proportion of babies with a healthy birth weight Increase cultural engagement
Increase the proportion of healthy weight children Improve the state of Scotland’s historic sites
Increase physical activity Increase peoples use of Scotland’s outdoors
Improve self-assessed general health Improve the condition of protected nature sites
Improve mental wellbeing Increase the abundance of terrestrial breeding birds; biodiversity
Reduce premature mortality Improve the state of Scotland’s marine environment
Improve end-of-life care Reduce Scotland’s carbon footprint
Improve support for people with care needs Increase the proportion of journeys to work made by public or active transport
Reduce emergency admissions to hospital Reduce waste generated
Improve the quality of healthcare experience Increase renewable electricity production
research and development
knowledge exchange from university research
skill profi le of the population
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of
research and development
knowledge exchange
skill profi le of the population
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
research and development
knowledge exchange
skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
research and development
knowledge exchange
skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
research and development
knowledge exchange
skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Scotland’s reputation
research and development
knowledge exchange
skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Scotland’s reputation
research and development
knowledge exchange
skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Scotland’s reputation
research and development
knowledge exchange
skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of
Scotland’s reputation
research and development
knowledge exchange
Improve the skill profi le
Increase the proportion of positive inspection reports
Increase the proportion of
Scotland’s reputation
research and development
knowledge exchange
Improve the skill profi le
Increase the proportion of positive inspection reports
Scotland’s reputation
research and development
knowledge exchange
Improve the
Increase the proportion of positive inspection reports
Scotland’s reputation
research and development
knowledge exchange
Improve the
Increase the proportion of
Scotland’s reputation
research and development
knowledge exchange
Improve the
Increase the proportion of
digital infrastructure
traffi c congestion
Scotland’s reputation
research and development
knowledge exchange
Improve the
digital infrastructure
traffi c congestion
Scotland’s reputation
research and development
Improve knowledge exchange
Improve the
digital infrastructure
traffi c congestion
Scotland’s reputation
research and development
Improve
Improve the
number of businesses
digital infrastructure
traffi c congestion
Scotland’s reputation
research and development
Improve
Improve the
number of businesses
digital infrastructure
traffi c congestion
Scotland’s reputation
Increase research and development
Improve
Improve the
number of businesses
digital infrastructure
traffi c congestion
Scotland’s reputation
Increase
Improve
number of businesses
digital infrastructure
traffi c congestion
Scotland’s reputation
Increase
Improve
number of businesses
digital infrastructure
traffi c congestion
Improve Scotland’s reputation
Increase
Improve
number of businesses
digital infrastructure
traffi c congestion
Improve
Increase
number of businesses
digital infrastructure
traffi c congestion
Improve
Increase
number of businesses
digital infrastructure
traffi c congestion
Improve
Increase
number of businesses
digital infrastructure
traffi c congestion
Improve
number of businesses
exports
digital infrastructure
traffi c congestion
Improve
number of businesses
exports
digital infrastructure
Reduce traffi c congestion
Improve
number of businesses
exports
digital infrastructure
Reduce
number of businesses
exports
Improve digital infrastructure
Reduce
number of businesses
exports
Improve
Reduce
number of businesses
exports
Improve
Reduce
number of businesses
Increase exports
Improve
Reduce
Increase the
Increase
Improve
Increase the
Increase
Improve
Increase the
Increase
Improve
Increase the
Increase
Increase the
Increase
Increase the
Increase
Increase the Increase the Increase the
research and development spending
knowledge exchange from university research
of the population
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of
research and development spending
from university research
of the population
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of or work
spending
from university research
of the population
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of or work
spending
from university research
of the population
Increase the proportion of positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of or work
spending
from university research
of the population
Increase the proportion of pre-school centres receiving positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of or work
Increase the proportion of
spending
from university research
of the population
pre-school centres receiving positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of or work
Increase the proportion of
spending
from university research
of the population
pre-school centres receiving positive inspection reports
Increase the proportion of inspection reports
Improve the levels of
Increase the proportion of or work
Increase the proportion of
spending
from university research
of the population
pre-school centres receiving positive inspection reports
Increase the proportion of
Improve the levels of
Increase the proportion of
Increase the proportion of
Improve
from university research
of the population
pre-school centres receiving positive inspection reports
Increase the proportion of
Improve the levels of
Increase the proportion of
Increase the proportion of
Improve
from university research
of the population
pre-school centres receiving
Increase the proportion of schools receiving positive
Improve the levels of
Increase the proportion of
Increase the proportion of
Improve
from university research
of the population
pre-school centres receiving
schools receiving positive
Improve the levels of educational attainment
Increase the proportion of
Increase the proportion of
Improve
Improve
from university research
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of
Increase the proportion of
Improve
Improve
from university research
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of
Increase the proportion of
Improve children’s services
Improve
from university research
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of
Increase the proportion of
Improve children’s services
Improve
Increase the proportion of babies with a
from university research
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of
Increase the proportion of
children’s services
Improve
Increase the proportion of babies with a
from university research
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of
Increase the proportion of
children’s services
Improve children’s dental health
Increase the proportion of babies with a
from university research
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of young people in learning, training
Increase the proportion of
children’s services
Improve children’s dental health
Increase the proportion of babies with a
Increase the proportion of
pre-school centres receiving
schools receiving positive
educational attainment
Increase the proportion of young people in learning, training
Increase the proportion of
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
Increase the proportion of
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
Increase the proportion of
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
Increase
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
Increase the proportion of
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
Increase
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
Increase the proportion of graduates
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
Increase
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
graduates
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
Increase
Improve self-assessed
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
graduates
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
Increase
Improve self-assessed
pre-school centres receiving
schools receiving positive
educational attainment
young people in learning, training
graduates
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
Increase
Improve self-assessed
schools receiving positive
educational attainment
young people in learning, training
graduates
children’s services
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve
schools receiving positive
educational attainment
young people in learning, training
graduates
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve
schools receiving positive
educational attainment
young people in learning, training
graduates
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve
young people in learning, training
graduates in positive destinations
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve
young people in learning, training
graduates in positive destinations
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve
Reduce
young people in learning, training
in positive destinations
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve
Reduce
young people in learning, training
in positive destinations
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
Improve mental wellbeing
Reduce
young people in learning, training
in positive destinations
children’s dental health
Increase the proportion of babies with a
Increase the proportion of
physical activity
Improve self-assessed
mental wellbeing
Reduce
young people in learning, training
in positive destinations
Increase the proportion of babies with a
Increase the proportion of healthy weight children
physical activity
Improve self-assessed
mental wellbeing
Reduce
Improve
young people in learning, training
in positive destinations
Increase the proportion of babies with a
healthy weight children
physical activity
Improve self-assessed
mental wellbeing
Reduce
Improve
young people in learning, training
in positive destinations
Increase the proportion of babies with a
healthy weight children
physical activity
Improve self-assessed
mental wellbeing
premature mortality
Improve
young people in learning, training
in positive destinations
Increase the proportion of babies with a
healthy weight children
physical activity
Improve self-assessed general health
mental wellbeing
premature mortality
Improve
Improve support for people with
young people in learning, training
in positive destinations
Increase the proportion of babies with a
healthy weight children
Improve self-assessed general health
mental wellbeing
premature mortality
Improve
Improve support for people with
young people in learning, training
in positive destinations
Increase the proportion of babies with a
healthy weight children
general health
mental wellbeing
premature mortality
Improve end-of-life care
Improve support for people with
young people in learning, training
in positive destinations
Increase the proportion of babies with a healthy birth weight
healthy weight children
general health
mental wellbeing
premature mortality
end-of-life care
Improve support for people with
young people in learning, training
in positive destinations
Increase the proportion of babies with a healthy birth weight
healthy weight children
general health
mental wellbeing
premature mortality
end-of-life care
Improve support for people with
Reduce
in positive destinations
healthy birth weight
healthy weight children
general health
mental wellbeing
premature mortality
end-of-life care
Improve support for people with
Reduce
in positive destinations
healthy birth weight
healthy weight children
general health
mental wellbeing
premature mortality
end-of-life care
Improve support for people with
Reduce
in positive destinations
healthy birth weight
healthy weight children
general health
mental wellbeing
premature mortality
end-of-life care
Improve support for people with
Reduce
Improve the quality of
in positive destinations
healthy birth weight
healthy weight children
general health
premature mortality
end-of-life care
Improve support for people with
Reduce
Improve the quality of
healthy birth weight
healthy weight children
general health
premature mortality
end-of-life care
Improve support for people with
Reduce emergency admissions
Improve the quality of
healthy birth weight
healthy weight children
general health
premature mortality
end-of-life care
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
healthy weight children
general health
premature mortality
end-of-life care
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
healthy weight children
premature mortality
end-of-life care
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
healthy weight children
premature mortality
end-of-life care
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
healthy weight children
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
Improve support for people with
emergency admissions
Improve the quality of
healthy birth weight
Improve support for people with
emergency admissions
Improve the quality of
Improve support for people with
emergency admissions
Improve the quality of
Improve support for people with
emergency admissions
Improve the quality of
Improve support for people with care needs
emergency admissions
Improve the quality of
care needs
emergency admissions
Improve the quality of healthcare experience
care needs
emergency admissions
healthcare experience
care needs
emergency admissions
healthcare experience
care needs
emergency admissions to hospital
healthcare experience
care needs
to hospital
healthcare experience
care needs
to hospital
healthcare experience
care needs
to hospital
healthcare experience
care needs
to hospital
healthcare experience
to hospital
healthcare experience
to hospital
healthcare experience
to hospital
healthcare experience
to hospital
healthcare experience healthcare experience healthcare experience healthcare experience healthcare experience healthcare experience
Sustainability – greenhouse gas emissions
population
Sustainability – greenhouse gas emissions
population
Sustainability – greenhouse gas emissions
population
Sustainability – greenhouse gas emissions
population growth
Sustainability – greenhouse gas emissions
population growth
Sustainability – greenhouse gas emissions
population growth
Sustainability – greenhouse gas emissions
population growth
Sustainability –
population growth
population growth
Increase population growth
Increase
– reduce inequalities in economic participation
Increase
– reduce inequalities in economic participation
Increase
– reduce inequalities in economic participation
Increase
– reduce inequalities in economic participation
across Scotland
Increase
– reduce inequalities in economic participation
across Scotland
Increase
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
– reduce inequalities in economic participation
across Scotland
economic participation
– reduce inequalities in economic participation
economic participation
Cohesion – reduce inequalities in economic participation
economic participation
Cohesion in economic participation
economic participation
Cohesion in economic participation
economic participation
PURPOSE TARGETS
Cohesion in economic participation
economic participation
PURPOSE TARGETS
Cohesion in economic participation
economic participation
PURPOSE TARGETS
Cohesion
Improve economic participation
PURPOSE TARGETS
Cohesion
Improve economic participation
PURPOSE TARGETS
Cohesion
Improve participation
PURPOSE TARGETS
Cohesion
Improve participation
PURPOSE TARGETS
– reduce income
Improve
PURPOSE TARGETS
– reduce income
Improve
PURPOSE TARGETS
– reduce income
Improve
PURPOSE TARGETS
– reduce income
Improve
PURPOSE TARGETS
– reduce income
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
PURPOSE TARGETS
– reduce income inequality
Solidarity – reduce income
productivity
Solidarity
productivity
Solidarity
productivity
Solidarity
productivity
Solidarity
Improveproductivity
Solidarity
Improveproductivity
Solidarity
Improveproductivity
Solidarity
Improveproductivity
Solidarity
Improveproductivity
Improveproductivity
– increase healthy
Improveproductivity
– increase healthy – increase healthy – increase healthy – increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
– increase healthy life expectancy
economic growth
Population – increase healthy life expectancy
economic growth
Population life expectancy
Increase Scotland’s economic growth
Population life expectancy
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growth
Population
Increase Scotland’s economic growthIncrease Scotland’s economic growthIncrease Scotland’s economic growthIncrease Scotland’s economic growthIncrease Scotland’s economic growthIncrease Scotland’s Increase Scotland’s
Sustainability – greenhouse gas emissions
Sustainability – greenhouse gas emissions
Sustainability – greenhouse gas emissions
Sustainability – greenhouse gas emissions
Sustainability – greenhouse gas emissions
Sustainability – reducegreenhouse gas emissions
reducegreenhouse gas emissions
reducegreenhouse gas emissions
reducegreenhouse gas emissions
reducegreenhouse gas emissions
reducegreenhouse gas emissionsgreenhouse gas emissionsgreenhouse gas emissionsgreenhouse gas emissions
NATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SETNATIONAL PERFORMANCE FRAMEWORK- MEASUREMENT SET
in their
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
problem drug use
in their
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
problem drug use
crime rate in their
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
problem drug use
crime rate
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
Reduce children’s deprivation
Improve access to suitable housing options for those in housing need
problem drug use
crime rate
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
Reduce
Improve access to suitable housing options for those in
problem drug use
crime rate
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
Reduce
Improve access to suitable housing options for those in
problem drug use
crime rate
rates
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
Reduce
problem drug use
crime rate
rates
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
Reduce
problem drug use
crime rate
rates
deaths on Scotland’s roads
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
Reduce
alcohol-related hospital admissions
problem drug use
Improve people’s perceptions about the crime rate
rates
deaths on Scotland’s roads
Improve people’s perceptions of the
Improve the responsiveness of public services
Reduce the proportion of individuals living in
alcohol-related hospital admissions
problem drug use
Improve people’s perceptions about the
crime victimisation rates
deaths on Scotland’s roads
Improve people’s perceptions of the
Improve the
Reduce the proportion of individuals living in
alcohol-related hospital admissions
problem drug use
Improve people’s perceptions about the
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the
Improve the
Reduce the proportion of individuals living in
alcohol-related hospital admissions
problem drug use
Improve people’s perceptions about the
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the
Improve the
Reduce the proportion of individuals living in
alcohol-related hospital admissions
Reduce the number of individuals with problem drug use
Improve people’s perceptions about the
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the
Improve the
Reduce the proportion of individuals living in
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the
Improve the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the services
Improve the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the services
Improve the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the services
Improve the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the services
Improve the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
deaths on Scotland’s roads
Improve people’s perceptions of the services
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
Reduce deaths on Scotland’s roads
Improve people’s perceptions of the services
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
Reduce
Improve people’s perceptions of the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
crime victimisation
Reduce
Improve people’s perceptions of the
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
Reduce crime victimisation
Reduce
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
Reduce
Reduce
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
reconviction rates
Reduce
Reduce
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce reconviction rates
Reduce
adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce
Reduce
Reduce the percentage of adults who smoke
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce
Reduce
Reduce the percentage of
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce
Reduce the percentage of
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce
Reduce the percentage of
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the area
Reduce
Reduce the percentage of
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the area
Reduce the percentage of
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the area
Reduce the percentage of
alcohol-related hospital admissions
Reduce the number of individuals with
Improve people’s perceptions about the area
Reduce the percentage of
Reduce the
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce the percentage of
Reduce the
Reduce the number of individuals with
Improve people’s perceptions about the
Reduce the percentage of
Reduce the
Reduce the number of individuals with
Reduce the percentage of
Reduce the
Reduce the number of individuals with
Reduce the percentage of
Reduce the
Reduce the number of individuals with
Reduce the percentage of
Reduce the
Reduce the percentage of
Reduce the
Reduce the percentage of
Reduce the
Reduce the percentage of Reduce the percentage of Reduce the percentage of
in their
Improve people’s perceptions of the
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
in their
Improve people’s perceptions of the quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
Widen
in their
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
Widen
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
Widen
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
Widen
Improve peoples perceptions of their
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in housing need
Increase the number of
Widen
Improve peoples perceptions of their
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in
Increase the number of
Widen use of the internet
Improve peoples perceptions of their
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
Increase
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
Increase
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
Increase
Improve the state of Scotland’s
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
children’s deprivation
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
Increase
Improve the state of Scotland’s
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
Increase
Improve the state of Scotland’s
quality of public
responsiveness of public services
Reduce the proportion of individuals living in
Improve access to suitable housing options for those in
Increase the number of
use of the internet
Improve peoples perceptions of their
Increase cultural engagement
Improve the state of Scotland’s
Reduce the proportion of individuals living in
Improve access to suitable housing options for those in
Increase the number of new homes
use of the internet
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Reduce the proportion of individuals living in
Improve access to suitable housing options for those in
new homes
use of the internet
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Reduce the proportion of individuals living in poverty
Improve access to suitable housing options for those in
new homes
use of the internet
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
poverty
Improve access to suitable housing options for those in
new homes
use of the internet
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
poverty
Improve access to suitable housing options for those in
new homes
use of the internet
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
poverty
Improve access to suitable housing options for those in
new homes
use of the internet
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
poverty
Improve access to suitable housing options for those in
new homes
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds;
NA
TIO
NA
L IN
DIC
ATO
RS
poverty
Improve access to suitable housing options for those in
new homes
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
NA
TIO
NA
L IN
DIC
ATO
RS
poverty
Improve access to suitable housing options for those in
new homes
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
Reduce Scotland’s
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their
cultural engagement
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
Reduce Scotland’s
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
Improve peoples perceptions of their neighbourhood
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
Reduce Scotland’s
NA
TIO
NA
L IN
DIC
ATO
RS
Improve access to suitable housing options for those in
neighbourhood
Improve the state of Scotland’s
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds; biodiversity
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
Improve the state of Scotland’s historic sites
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
Improve the state of Scotland’s historic sites
Increase peoples use of Scotland’s
Improve the condition of
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
Increase peoples use of Scotland’s
Improve the condition of protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
Increase peoples use of Scotland’s
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
Increase peoples use of Scotland’s
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
Reduce
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
Increase peoples use of Scotland’s outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
Reduce
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
Reduce
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s
Increase the proportion of journeys to work made by or active transport
Reduce
Increase
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
Reduce Scotland’s carbon footprint
Increase the proportion of journeys to work made by or active transport
Reduce
Increase
NA
TIO
NA
L IN
DIC
ATO
RS
neighbourhood
historic sites
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
carbon footprint
Increase the proportion of journeys to work made by or active transport
Reduce waste
Increase
NA
TIO
NA
L IN
DIC
ATO
RS
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
carbon footprint
Increase the proportion of journeys to work made by or active transport
waste
Increase
NA
TIO
NA
L IN
DIC
ATO
RS
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
carbon footprint
Increase the proportion of journeys to work made by or active transport
waste
Increase
NA
TIO
NA
L IN
DIC
ATO
RS
outdoors
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
carbon footprint
Increase the proportion of journeys to work made by or active transport
waste
Increase
NA
TIO
NA
L IN
DIC
ATO
RS
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s
carbon footprint
Increase the proportion of journeys to work made by or active transport
waste generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
protected nature sites
Increase the abundance of terrestrial breeding birds;
Improve the state of Scotland’s marine environment
carbon footprint
Increase the proportion of journeys to work made by or active transport
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
protected nature sites
Increase the abundance of terrestrial breeding birds;
marine environment
carbon footprint
Increase the proportion of journeys to work made by or active transport
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
protected nature sites
Increase the abundance of terrestrial breeding birds;
marine environment
carbon footprint
Increase the proportion of journeys to work made by
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
protected nature sites
Increase the abundance of terrestrial breeding birds;
marine environment
carbon footprint
Increase the proportion of journeys to work made by
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
protected nature sites
Increase the abundance of terrestrial breeding birds;
marine environment
carbon footprint
Increase the proportion of journeys to work made by
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
Increase the abundance of terrestrial breeding birds;
marine environment
carbon footprint
Increase the proportion of journeys to work made by
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
Increase the abundance of terrestrial breeding birds;
marine environment
carbon footprint
Increase the proportion of journeys to work made by
generated
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
Increase the abundance of terrestrial breeding birds;
marine environment
Increase the proportion of journeys to work made by
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
Increase the abundance of terrestrial breeding birds;
marine environment
Increase the proportion of journeys to work made by
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
Increase the abundance of terrestrial breeding birds;
marine environment
Increase the proportion of journeys to work made by
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
marine environment
Increase the proportion of journeys to work made by
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
marine environment
Increase the proportion of journeys to work made by
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
marine environment
Increase the proportion of journeys to work made by
renewable electricity
NA
TIO
NA
L IN
DIC
ATO
RS
marine environment
Increase the proportion of journeys to work made by
renewable electricity production
NA
TIO
NA
L IN
DIC
ATO
RS
marine environment
Increase the proportion of journeys to work made by
renewable electricity production
Increase the proportion of journeys to work made by
production
Increase the proportion of journeys to work made by
production
Increase the proportion of journeys to work made by
production
Increase the proportion of journeys to work made by
production
Increase the proportion of journeys to work made by
production
Increase the proportion of journeys to work made by public
production
Increase the proportion of journeys to work made by public
production
public public public public
20
A CIMA FM Special Report | Outcome Costing
ANNEX BExemplar Performance Framework for Scottish Government
WEALTHIER & FAIRER
SCOTTISH GOVERNMENT
STRATEGIC OBJECTIVES
SCOTTISH GOVERNMENT
NATIONAL OUTCOMES
INTERMEDIATE OUTCOMES (EXAMPLES)
DIRECTORATES OUTCOMES
DIRECTORATES
PUBLIC BODIES
RESOURCES
GOVERNANCE
We live in a Scotland that is
the most attractive place for doing
business in Europe
Science and conservation
We are better educated, more
skilled and more successful,
renowned for our research and
innovation
Water quality and environment
protection
Our children have the best start in
life and are ready to succeed
Listed buildings protection
We have tackled the signifi cant inequalities in
Scottish society
Digital mapping services
We realise our full economic potential with
more and better employment opportunities
Flood protection
Our young people are successful
learners, confi dent individuals,
effective contributors and
responsible citizens
Small-scale farming regulation
We live longer, healthier lives
Aerial mapping
We have improved the life chances
of children, young people and
families at risk
Tourism
We live our lives safe from crime,
disorder and danger
Raise educational standards
Improve effi ciency of justice system
LEARNING & JUSTICE DIRECTORATE
Public bodies in the Learning and Justice
Directorate
FUNDING
National Strategies and National Performance Framework
We have strong, resilient and supportive
communities where people take responsibility for their own actions
and how they affect others
Protect Scotland’s biodiversity
Increase production across Scottish economy
ENTERPRISE, ENVIRONMENTAL AND DIGITAL DIRECTORATE
Public bodies in the Enterprise, Environmental
and Digital Directorate
We take pride in a strong, fair and inclusive national
identity
Balance climate change aspirations with
sustainable economic growth
Reform public services
LOCAL GOVERNMENT AND COMMUNITY
DIRECTORATE
Public bodies in the Local Government and Community Directorate
Our people are able to maintain
their independence as they get older and are able to
access appropriate support when they
need it
We live in well-designed,
sustainable places where we are
able to access the amenities and
services we need
Enable procurement reform
Deliver savings through procurement and
commercial contracts
FINANCE DIRECTORATE
Public bodies in the Finance Directorate
We value and enjoy our built
and natural environment and
protect it and enhance it for
future generations
Reduce health inequalities
Deliver health services with reduced carbon
footprint
HEALTH AND SOCIAL CARE DIRECTORATE
Public bodies in the Health and Social Care
Directorate
We reduce the local and global environmental impact of our
consumption and production
Increase access to all forms of cultural and
creative activities
Implementation of business strategy and
promote innovative ways of working
STRATEGY AND EXTERNAL AFFAIRS
DIRECTORATE
Public bodies in the Strategy and External
Affairs Directorate
Our public services are of a high
quality, continually improving,
effi cient and responsive to local
people’s needs
SMARTER HEALTHIERSAFER &
STRONGERGREENER
SCOTTISH GOVERNMENT OUTCOMES-BASED FRAMEWORKScottish Government Vision: this Government’s vision for Scotland is a nation where people value the natural environment; have access to
the services to thrive wherever they might live, and where every effort is made to ensure growth and opportunity exist across all of Scotland.
21
A CIMA FM Special Report | Outcome Costing
ANNEX CRBGE STRATEGY MAP FY 2015/16
ROYAL BOTANIC GARDEN EDINBURGH
RBGE MISSION: TO EXPLORE, CONSERVE AND EXPLAIN THE WORLD OF PLANTS FOR A BETTER FUTURE
Scottish Government Vision – this Government’s vision for Scotland is a nation where people value the natural environment, have access to the services to thrive wherever they might live, and where every effort is made to ensure growth and opportunity exist across all of Scotland.
WEALTHIER & FAIRER
SMARTER HEALTHIER GREENERSCOTTISH GOVERNMENT
STRATEGIC OBJECTIVES
SCOTTISH GOVERNMENT NATIONAL OUTCOMES
OUR IMPACTS
OUR ACTIVITIES
OUR GOVERNANCE
OUR RESOURCES
Better EDUCATED, more SKILLED and renowned for
RESEARCH & INNOVATION
SCIENCE & CONSERVATION
BIODIVERSITY RESEARCH
NATIONAL COLLECTIONS
COLLECTIONS MANAGEMENT
PEOPLE
STRATEGY
TOURISM & RECREATION
VISITOR ATTRACTION
LAND & BUILDINGS
MANAGEMENT & CONTROL
EDUCATION & SKILLS
FORMAL EDUCATION
FACILITIES
FUNDS
ENVIRONMENTAL & FINANCIAL SUSTAINABILITY
Our YOUNG PEOPLE are successful learners,
confi dent individuals, effective contributors and
responsible citizens
More and better EMPLOYMENT opportunities
Our PUBLIC SERVICES are of a high quality, continually
improving, effi cient and responsive to local
people’s needs
Protect and enhance our NATURAL ENVIRONMENT for
future generations
22
A CIMA FM Special Report | Outcome Costing
ANNEX DRBGE ACTIVITIES COSTED TO SINGLE OUTPUTS AND OUTCOMES
Activities Outputs Outcomes
Science & Conservation KRIs & KIPAs
Tourism & RecreationKRIs & KIPAs
Education & SkillsKRIs & KIPAs
Learning KPIs & Work Programmes
Visitor Attraction KPIs & Work Programmes
Collections Management KPIs & Work Programmes
Staff Costs + Non-Salary Costs Using SOC Applied
to Tasks
(Governance and Resource
Objective Costs
allocated to Outputs employing
ABC)
Taxonomic Research – UK & International
Conservation Research – UK & International
Evolution Research – UK & International
Research Staff: Presentations
Research Staff: Committee/review/advisory
Publication of scientific research
Edinburgh Journal of Botany
Biodiversity informatics
Collection Staff: Committee/review/advisory
Historical Collection: Research
Collections Data management
Herbarium Collection: R&D
Herbarium Collection: Management
Herbarium Collection: Data capture
Library Collection: R&D
Library Collection: Management
Library Collection: Data capture
Living Collection: R&D
Living Collection: Management
Living Collection: Data capture
Horticulture Publications
Horticulture Apprenticeship Training
External Engagement – Public
Living Collection (public garden) maintenance
Visitor Communication & Interpretation
Visitor Welcome
Organisation of Exhibition & Events
Publications: General interest Publications
Marketing & Media activities
Teaching/Training: Schools
Teaching/Training: Professional
Teaching/Training: Adult education
Capacity Building/Knowledge exchange
Education administration
Collection Staff: Presentations
Biodiversity Research KPIs & Work Programmes
23
A CIMA FM Special Report | Outcome Costing
ANNEX ERBGE IMPACT & ACTIVITY COSTS SUMMARY
A Strategic Objective Costing methodology is employed at the RBGE to illustrate the non-salary expenditure and the staff effort directed towards achieving our corporate objectives. These costs are derived from time sheets indicating the tasks that the staff members have engaged in, which support specific objectives, and from the finance system in which all expenditure is double-coded to show cost centre and activity allocations.
The objectives contained in the Governance and Resources perspectives of our strategy map are what could loosely be
termed “overhead” objectives and these costs are allocated on an activity basis in addition to the direct costs to determine our Activity (Output) objectives. Through clear alignment of our Activities to our Impacts we are able to ascribe a cost to those Impacts. By matching performance (KPIs/KRIs) with resource allocations (objective costs) we can make evidence-based decisions on how best to deploy our resources in the future to meet our corporate aspirations.
2% Environmental & Financial Sustainability £216,323
11% Biodiversity Research £1,157,175
11% Collections Management £1,208,129
22% Visitor Attraction £2,305,381
6% Formal Education £673,810
2% People £215,978
25% Land & Buildings £2,725,738
8% Facilities £893,332
1% Strategy £89,461
12% Management & Control £1,305,701
FY 2014/15
* Objective Costs
* These costs are derived from staff time sheets and the finance system allocation to Objectives.
A CIMA FM Special Report | Outcome Costing
24
*** These costs are derived from the alignment of Activities to one or more relevant Impacts.
12% Formal Education £1,500,000
9% Education & Skills £1,200,000
24% Biodiversity Research £3,100,000
49% Science & Conservation £6,300,000
22% Collections Management £2,900,000
42% Tourism & Recreation £5,500,000
42% Visitor Attraction £5,500,000
** Activity (Output) Objective Costs
*** Impact (Outcome) Costs
** These costs are derived from re-allocating Governance and Resource costs to the principal Activities.
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