82 ics, successfully applied for the funding of a Special Support Action (“Gender Budgeting as an in- strument for managing scientific organisations to promote equal opportunities for women and men – with the example of universities”). Gender budget’s potentials are assumed in its positive effects on the planning and evaluation of policies and strategies, the efficiency and transparency of the allocation of resources and the deci- sion-making process. It should involve quantitative and qualitative gender-based assessment of budgets, while also addressing and incorporating a gender perspective in the whole budgetary process. This implies a better understanding of how resources are being spent and can improve policy outcome. Besides all risks we see with the implementation of a new public management, we argue for the utilisation of this governance instrument. There are attempts to implement fundamental ideas of business management like transparency, goal-oriented governance and financial controlling within the realm of public administration and universities by means of different instruments which should be used for gender budgeting. To have effects at the operative level, the goal “gender equality” has to be translated into the governance and control logic of the respective system. Since governance tends towards an indicator-based output-orientation, gender-sensitive indicators are key elements. In our projects we plan to develop gender-sensitive output indicators, but more importantly outcome and performance indicators. On the basis of a systematic description and analysis of instruments for budgeting from a gender-sensitive point of view, recommendations shall be made. The analysis of the budgeting process aims at the question of how the budget planning and imple- mentation works in organisations. This analysis should provide information to answer the question in which part or parts of the process gender budgeting must be implemented to achieve a gender responsive budgeting. The findings of our analyses (with respect to indicator development as well as to process observa- tions) will in a further step be discussed with the participating organisations (communicative valida- tion) concerning their capability for implementation. This is an essential contribution to diffuse the perspectives and instruments into the organisations. It is crucial that gender budgeting strategies are not to be considered as another time-consuming and cost-intensive “extra challenge”, but as a methodological sustaining structure to implement upcoming reform challenges. For instance, gen- der disaggregated data necessary for gender budgeting analysis can also most effectively be used for target group and performance orientation, for quality assurance systems and management structure improvement, all in all central claims of new public management.