Published: 03/05/2006


  1. A clear and structured system or technique for budget formulation based on the consideration of the workload and unit price of each event.
  2. A budget system which prioritizes the efforts to achieve work outputs of the planning of expenses allocation or stipulated inputs.




  •  Input

Is the performance yardstick, which is based on the level and amount of financial source, human resource, material, time, technology, and etc, based on the differentiation between men and women?


  •  Output 

Has the performance yardstick, which is based on products (goods and services) resulted from the program and event which utilizes the input, matched the inputs directed for the needs of women and men?


  • Benefit

What is the yardstick of the utilization level that can be considered as the added values as a result of the program and event for the people (both men and women) and local government?


  • Impact

Has the performance yardstick of the expected impacts on macro condition been felt by both men and women?




  • The plan of gender program has to be made specifically according to the characteristic of the particular area. Program planning has to be initiated by knowing the facts related to gender equality and classified data of one particular area. 
  • The following framework is the framework that can be used to include gender inequality problems into public service program which needs to be reflected in the public budget of a particular area.

The framework must be based on the attempt to see the input, activity, output, and impact of a program.

Input: The allocated fund and the fund spent.

Activity: It’s the public service program plan and how the program is run.

Example: health service program

There is a possibility that we cannot know exactly how much funding used for the implementation of health service programs which is actually related to women’s health.
The challenge is how to enable people, including women, to monitor the use of the funding to decide whether it is in accordance with the targets which are based on the needs of the people including women.

Output: The things that are referred as the outputs are the benefits of the planned and implemented event.
For example is how a patient can get health service at a clinic.

It is often that the expected output is not felt by the people. Therefore, what is important is how to set the indicators of a public service like health service. The indicators can be qualitative indicators such as the quality of health service for the poor, and it can also be quantitative such as by looking at relevant statistical data on the number of poor people who can access health service in the area.

Impacts: the planned achievements that are related to broader objectives.

The example is reducing poverty by giving better health service to the people including women. To see the success of a program, we first have to set the qualitative indicators such as the improvement of health service quality and the quantitative indicators such as by looking at relevant statistics.


  • Here are the questions that can help us in identifying whether gender inequality problems have been included in the budget plan and allocation:
      • Can the input of budget plan and allocation predicted for a program realize equality for men and women?
      • Can the activities in the planned program be equally utilized by men and women? And can the program answer the needs and interest of women?
      • Are the outputs equally distributed for men and women? are the outputs sufficient to realize gender equity and equality for men and women?
      • Have the predicted impacts and the factual impacts promoted gender equity and equality? ***