Result-oriented budgeting

The article deals with issues of result-oriented budgeting. In a complex non-linear system, result-oriented budgeting requires a clear formulation of the financial goal, its decomposition to elementary indicators, the determination of standards and rates for them, which can even turn non-financial factors into budget items of income and expenditure. The purpose of the formation of the budget is to achieve specific results in accordance with the strategic directions, goals, objectives of the state budget policy. The author proposes a model for integrating budget management with an installation funnel, which makes budget expenditure goal-oriented with the efficiency of use in the financial and economic space. Performance management requires goals, work to achieve them and resources to spend in the process of implementing this work. The paradigm that combines the management of all these three components is the result-oriented budgeting. A distinctive feature of the results-based budget is the flexibility that the program administrator can adjust the annual financial plan based on the results of system monitoring of management performance, decision making and measures to further improve public management, as well as to encourage entities that have reached the best value indicators.

бюджетирование, результат, целевая воронка, апгрейд, эффективность, управление, реализация, мониторинг, budgeting, result, target funnel, upgrade, efficiency, management, implementation, monitoring, бюджеттеу, нәтиже, мақсатты шұңқыр, апгрейд, тиімділік, басқару, енгізу, бақылау

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