THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING

Allakuliev, Akmal

Innovation science and technologiy · 2025-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarAllakuliev, Akmal
JurnalInnovation science and technologiy
Nashr sanasi2025-11-01
Jild1
Son11
TilIngliz
DOI10.5281/zenodo.17595881

Kalit so‘zlar

performance-based budgeting, fiscal efficiency, accountability, transparency, public finance.

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