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 |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2025-11-01 |
| Jild | 1 |
| Son | 11 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.17595881 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.17595881 · Maqolaning asl sahifasi
performance-based budgeting, fiscal efficiency, accountability, transparency, public finance.
| APA | Allakuliev, Akmal (2025). THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING. Innovation science and technologiy, 1(11). https://doi.org/10.5281/zenodo.17595881 |
|---|---|
| GOST (OAK) | Allakuliev, Akmal THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING // Innovation science and technologiy. – 2025. – T. 1, № 11. – DOI: 10.5281/zenodo.17595881. |
| MLA | Allakuliev, Akmal. “THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING.” Innovation science and technologiy, 1(11), 2025. https://doi.org/10.5281/zenodo.17595881 |
| Chicago | Allakuliev, Akmal. “THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING.” Innovation science and technologiy, 1(11) (2025). https://doi.org/10.5281/zenodo.17595881 |
| Harvard | Allakuliev, Akmal (2025) ‘THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING’, Innovation science and technologiy, 1(11). https://doi.org/10.5281/zenodo.17595881 |
| BibTeX | @article{allakulievakmal2025,
title = {THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING},
author = {Allakuliev, Akmal},
journal = {Innovation science and technologiy},
year = {2025},
volume = {1},
number = {11},
doi = {10.5281/zenodo.17595881},
url = {https://doi.org/10.5281/zenodo.17595881}
} |
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