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On the Essence and Efficiency of Programme Budgeting

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cris.sourceIdoai:irek.ase.md:1234567890/1202
dc.creatorPetroia, Andrei
dc.date2021-03-02T11:49:19Z
dc.date2021-03-02T11:49:19Z
dc.date2017-12
dc.date.accessioned2023-11-13T10:19:46Z
dc.date.available2023-11-13T10:19:46Z
dc.descriptionPETROIA, Andrei. On the Essence and Efficiency of Programme Budgeting. Eastern European Journal of Regional Studies. December 2017, vol. 3, issue 2, pp. 109-122. ISSN 2537-6179; E-ISSN 1857-436X.
dc.descriptionThe program budgeting applies to cases where expenditure is classified in the budget by objectives (outcomes and outputs) rather than solely by economic categories (i.e., inputs such as salaries) and organizational category. Performance budgeting (or performance-informed budgeting) refers to a wider set of initiatives intended to strengthen the links between the funds provided and the results achieved through ensuring performance information is used in resource allocation decision making. Program and performance budgeting reforms should, therefore, provide information in a way that informs choices about spending alternatives and should improve transparency and accountability of government. There is no “best practice” approach, more “best fit” and the unique context of each country needs to be considered. It could be noted that some key public finance specialists recommend getting the “basics” right first as a priority. At the end of given research, there is introduced an experience of programme budgeting in Hungary, which has already have good results of its use.
dc.formatapplication/pdf
dc.identifier2537-6179; 1857-436X
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/1202
dc.identifier.urihttps://cris.ase.md/handle/123456789/3020
dc.languageen
dc.publisherASEM
dc.subjectbudget
dc.subjectprogramme
dc.subjectprogramme budgeting
dc.subjectbudgetary system
dc.subjectperformance-based budgeting
dc.subjecteffectiveness
dc.subjectefficiency
dc.titleOn the Essence and Efficiency of Programme Budgeting
dc.typeArticle
dspace.entity.typePublication
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