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.
| Mualliflar | Primova , Nigora, Примова , Нигора, Примова , Нигора |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-02-27 |
| Jild | 3 |
| Son | 2 |
| Betlar | 329-339 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss2-pp329-339 |
DOI: 10.60078/2992-877x-2025-vol3-iss2-pp329-339 · Maqolaning asl sahifasi
бюджетирование, ориентированное на результат, проект бюджета, ресурсы, бюджетное планирование, стратегическое планирование, исполнение бюджета, эффективность, осведомленность, результативность, отчетность, доходы, расходы, целевые программы, межбюджетные трансферты, result-oriented budgeting, budget draft, resources, budget planning, strategic planning, budget execution, efficiency, awareness, effectiveness, reporting, revenues, expenditures, targeted programs, inter-budgetary transfers, натижага йўналтирилган бюджетлаштириш, бюджет лойиҳаси, ресурслар, бюджетни режалаштириш, стратегик режалаштириш, бюджет ижроси, самарадорлик, хабардорлик, натижадорлик, ҳисоботдорлик, даромадлар, харажатлар, мақсадли дастурлар, бюджетлараро трансфертлар
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