THEORETICAL AND PRACTICAL FOUNDATIONS OF PERFORMANCE-BASED BUDGETING

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 research
scientifically justifies that the transition from expenditure control to outcome management represents a critical stage in the
modernization of public budgeting. The findings demonstrate that the adoption of performance-based budgeting enhances
the efficiency of fiscal policy, ensures rational resource allocation, and institutionalizes the principle of performance
orientation within public administration culture