Innovation science and technologiy 1-tom 11-san (2025)
Theoretical and Practical Foundations of Performance-based Budgeting
Allakuliev, Akmal
Annotaciya
This paper examines the theoretical and methodological foundations of performance-based budgeting(PBB), its role in public financial management, and its practical importance in improving fiscal efficiency. The researchscientifically justifies that the transition from expenditure control to outcome management represents a critical stage in themodernization of public budgeting. The findings demonstrate that the adoption of performance-based budgeting enhancesthe efficiency of fiscal policy, ensures rational resource allocation, and institutionalizes the principle of performanceorientation within public administration culture
performance-based budgetingfiscal efficiencyaccountabilitytransparencypublic finance
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.