Innovation science and technologiy 1-jild 11-son (2025)
THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING
Allakuliev, Akmal
Annotatsiya
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 budgeting, fiscal efficiency, accountability, transparency, public finance.
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