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3.2. Performance aspects of the budget process
As indicated in Section 1.2, the German federal budget document is essentially
structured according to ministries or other organisations of the federal government. These
ministerial budgets are divided into chapters that mostly correspond to the organisational
sub-entities of the ministries. The budget is essentially prepared on a cash and commitment
basis with a few variations. The budget document itself is about 3 000 pages long and
contains approximately 6 600 line items, each of which is the subject of a formal
parliamentary appropriation. The budget can be characterised as a traditional detailed
input budget. 
3.2.1. Performance-related budgetary reform efforts up to 2010
As background for more recent developments, it should be noted that the Federal
Ministry of Finance has been devoting attention to the issues involved in cost-effective
management of budgetary resources over many years. In particular:
●
Standardised cost accounting
was introduced in 1997 for selected state agencies and
rolled out progressively to other bodies.
●
Flexible budget management
was introduced in 1998 so that administrative resources
could be transferred more easily towards areas of greater need (see Section 1.5 above).
●
The concept of 
“product budgeting”
was first applied in 2000, with pilot testing in a
number of areas. Product budgeting represents a programmatic approach to budgeting
combined with a strong cost accounting dimension so that the cost-effectiveness of
different areas can be compared.
●
In 2003, a 
Chart of Administrative Accounts
was first drafted, providing a standardised
basis for cost accounting in different areas, whether in the federal or Länder levels.
●
In 2006, the