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
| Mualliflar | Allakuliev, Akmal |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-11-01 |
| Jild | 1 |
| Son | 11 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17595881 |
DOI: 10.5281/zenodo.17595881 · Maqolaning asl sahifasi
performance-based budgeting, fiscal efficiency, accountability, transparency, public finance.
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