Evaluate the feasibility of using business performance measures to measure the operating performance of non-profit units

The macroeconomic system of a country consists of a set of subsystems representing economic units that practice the conversion of inputs of resources into goods and services regardless of the use of these outputs or their objectives. The goal may be primarily for profit, and these outputs may tend to satisfy the general needs of the public or groups of the community.While business units primarily aim to make profit as a goal, guide and compass to assess the performance of the unit, non-profit units tend to provide public services (El Gammal, 2010). ).
 Decisions to allocate resources in successive economic crises have become a top political priority, resulting in pressures to focus on accountability and an attempt to improve the efficiency and effectiveness of government sector performance (Di Meglio et al., 2010; Diana, 2014; and Pollanen, 2005). And the non-profit sector in general (Moxham, 2010). This may explain the renewed interest in measuring the performance of non-profit units and the tendency to use performance information in resource allocation decisions in the so-called “performance budget” (Poister, 2003).
 For the government sector, attention to performance measurement has resulted from the reform movement within the framework of the so-called “new public administration” (Hyndman and McGeough, 2008; Olga and Gajda-Lupke, 2009), where the use of quantitative measures and benchmarks for performance is the basis for these reforms (Hyndman and McGeough, 2008). Interest in measuring the performance of the government sector in the context of trying to improve its performance and accountability has led to the issuance by many countries of legislation and laws obligating it. The United States is at the forefront, with federal legislation embodied in the GPRA in 1993, and Australia, New Zealand, the United Kingdom and, finally, Canada similar legislation (Lye, 2006; Pollanen, 2005). . In Egypt, the Public Budget Preparation Circular for 2015-2016 directed nine ministries to submit their draft budgets for this year on the basis of the program and performance budgeting system as part of a gradual shift from the appropriation budget to the implementation of program and performance budgets.