ADVANTAGES OF RESULT-ORIENTED BUDGETING OVER OTHER METHODS
Abstract
This article investigates the advantages of results-oriented budgeting over other methods and examines the application of this method in practice. It has been proposed that the implementation of results-oriented budgeting should not be considered in isolation, but rather in the context of public expenditure management reform and, more broadly, within the framework of public sector reform, including civil service reform, institutional reform, and change management. The study explores the view that results-oriented budgeting represents a system of budget formation (and execution) that reflects the relationship between planned (implemented) budget expenditures and expected (achieved) results.
Keywords:
result-oriented budgeting budget draft resources budget planning strategic planning budget execution efficiency awareness effectiveness reporting revenues expenditures targeted programs inter-budgetary transfersReferences
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