This article analyzes the role and significance of results-oriented budgeting in the process of improving public financial management in Uzbekistan. Based on the current regulatory and legal framework, the study examines the mechanisms for formulating, monitoring and evaluating budget programs and assesses their impact on budgetary efficiency. On this basis, scientifically grounded proposals are developed to improve the effectiveness of budget programs, enhance the monitoring and evaluation system, and ensure the gradual development of results-oriented budgeting.

This article examines effective ways of using state budget funds for the development of professional training of management staff in higher education institutions. The research analyzes the legislative framework of the Republic of Uzbekistan, international best practices in budget allocation, and develops practical recommendations for optimizing financial resources. The article explores performance-based budgeting mechanisms, transparency principles, and institutional capacity building approaches. Special attention is given to the relationship between budget allocation efficiency and the quality of leadership development programs. The study demonstrates that strategic allocation of state budget resources, combined with institutional autonomy and accountability mechanisms, creates conditions for sustainable development of management competencies in higher education.