Introduction of Performance Budgeting in central Mechanized Farm (Suratgarh)

Abstract

The Draft Report on Performance Budgeting at the Central Mechanized Farm, Suratgarh, examines the implementation of activity-based budgeting to enhance transparency, accountability, and operational efficiency in governmental agricultural operations. Performance budgeting shifts focus from traditional object-wise expenditure to function- and activity-oriented allocations, linking financial resources directly to measurable outcomes such as crop yields, acreage cultivated, and animal husbandry performance. The report highlights the need for refined progress reporting frameworks, target-driven evaluations, and accurate apportionment of overheads to assess true costs effectively. Recommendations include establishing quantifiable performance metrics, integrating financial and operational data, and adopting a unified reporting system to compare planned versus actual results. The study underscores that performance budgeting can optimize resource allocation, support informed decision-making, and strengthen the farm’s contribution to broader governmental agricultural objectives.