tuloskehystä

Tuloskehys is a management instrument used in public administration and development work to define and monitor the intended results of a program or policy within a defined resource envelope. It describes the logic from activities to outputs, outcomes, and ultimately impacts, and links these elements to budgets, time horizons, and responsible actors. The core idea is to translate strategic goals into measurable results that can be monitored and evaluated.

A tuloskehys typically includes a results chain or logic model, a set of performance indicators with baselines and targets, data sources and collection methods, reporting cycles, and the governance arrangements for who is responsible for achieving the targets. It may also contain risk assessments, assumptions, and external factors that could affect outcomes. The framework is designed to align resources with clearly stated objectives and to provide a basis for decision-making, accountability, and learning.

Uses and implementation often occur in public sector contexts, such as ministries, municipalities, or development projects, and are closely related to results-based management and performance budgeting. In Finland, the term is commonly associated with presenting the expected results and the corresponding resource allocation for a given budget period or program, helping to link financial planning with policy outcomes.

Advantages of a tuloskehys include clearer goal articulation, better alignment of resources with desired results, and improved transparency and evaluability. Challenges can involve attributing outcomes to specific activities, data quality and timeliness, changing external conditions, and the risk of overemphasizing easily measurable indicators at the expense of more meaningful, but harder-to-measure, effects.

See also: results-based management, logical framework approach, performance budgeting.