Performance budgeting as a means of state administration (on the example of the scientific and technological sphere)

In general, performance budgeting (PB) is a budgeting system that reflects the relationship between planned budget expenditures and expected results. The purpose of this budgeting model is to control the correspondence of the resources spent and the results obtained, to assess the significance and economic efficiency of certain types of activities financed from the budget. The article deals with the conceptual problems of the development of PB as an instrument of public administration, embedded through state programs in the system of strategic planning. On the example of the scientific and technological sphere, proposals and recommendations for optimizing the use of the PB system have been developed. In conclusion, the PB conception, adequate to the public model of state administration, is presented

Keywords: performance budgeting, state administration, strategic planning, state programs, scientific and technological sphere, efficiency and effectiveness, indicative planning system.


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