Results-oriented Budget Practice in oecd countries odi working Papers 209

Cost Effectiveness 
The extent to which an organisation, program, etc. is 
producing its planned outcomes in relation to 
expenditure of resources. 
Treasury Board of 
Canada Secretariat, 2001 

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Term Definition 
Source 
Effectiveness 
The extent to which an organisation, policy, program 
or initiative is meeting its planned results.
Treasury Board of 
Canada Secretariat, 2001 
Effectiveness 
Indicators
Indicators to assess the degree of success in achieving 
outcomes. They are likely to relate to intermediate 
outcomes below the intended outcomes specified at 
budget level.
Chan et al (2002) 
Effectiveness 
The extent to which outputs achieve the desired 
outcomes. Effectiveness measures are concerned with 
the strength of the relationship between a given 
intervention and outcomes. 
Ellis and Mitchell (2002) 
Efficiency
The extent to which an organisation, policy, program 
or initiative is producing its planned outputs in 
relation to expenditure of resources. 
Treasury Board of 
Canada Secretariat, 2001 
Efficiency 
Efficiency represents the relationship between inputs 
and outputs. Efficiency is the ratio of output to input. 
Ellis and Mitchell (2002) 
Evaluation
The systematic collection and analysis of information 
on the performance of a policy, program or initiative 
to make judgements about relevance, progress or 
success and cost-effectiveness and/or to inform future 
programming decisions about design and 
implementation 
Treasury Board of 
Canada Secretariat, 2001 
Goal
A general statement of desired outcome to be 
achieved over a specified period of time. The term 
goal is roughly equivalent to Strategic Outcome. For 
technical precision, Treasury Board Secretariat 
recommends that Strategic Outcome be used instead 
of goal 
Treasury Board of 
Canada Secretariat, 2001 
Impact
Impact like effect is a synonym for outcome, although 
an impact is somewhat more direct than effect. Both 
terms are commonly used, but neither is a technical 
term. For technical precision, Treasury Board 
Secretariat recommends that outcome be used instead 
of impact. 
Treasury Board of 
Canada Secretariat, 2001 
Input
Resources (human, material, financial, etc.) used to 
carry out activities, produce outputs and/or 
accomplish results 
Treasury Board of 
Canada Secretariat, 2001 
Input
Inputs are what an organisation or manager has 
available to achieve an output or outcome. Inputs can 
include employees, equipment or facilities, supplies 
on hand, goods or services received.. 
Kristensen et al, 2002 
Inputs
The resources that contribute to the production and 
delivery of an output. Inputs commonly include things 
such as labour, physical resources, administrative 
Ellis and Mitchell (2002) 

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