Performance budgeting allocates funds for discrete activities; not commonly used due to expense and difficulty of analyzing specific activity cost; prepractice and pregame team preparation, rehabilitation, injury treatment, administration, patient education, emergency first aid

• A. Spending-ceiling model
• B. Spending-reduction model
• C. Zero-based budgeting
• D. Performance budgeting

Answer: (D)

Performance budgeting allocates resources based on specific activities and the outputs those activities produce. It ties funding directly to discrete services such as prepractice and pregame preparation, rehabilitation, injury treatment, administration, patient education, and emergency first aid, evaluating how much each activity costs and what it delivers in terms results or services. This approach emphasizes accountability and the link between spending and the actual work performed, which helps managers assess value and reallocate funds to where they generate the most benefit.

However, this method isn’t commonly used because pinpointing the exact cost and outcome for every single activity is expensive and complex. It requires detailed cost data, activity drivers, and reliable measures of performance, which can be hard to obtain in practice. The other budgeting styles—one that sets a fixed spending limit for programs, one that trims expenses across the board, and one that requires justification for all expenses from zero—do not tie funds to the cost and outcomes of individual activities in the same way, so they miss that direct link between resources and service outputs.