The Main Tools Used in the Result-Oriented Budgeting and the Goals-Tasks-Performance Indicators Model

Grishina Elena Ye. () and Olesya Feoktistova
Additional contact information
Grishina Elena Ye.: Financial Research Institute; Budget and Treasury Academy of the Ministry of Finance of the Russian Federation

Finansovyj žhurnal — Financial Journal, 2010, issue 4, 87-94

Abstract: The article authors examine the tools used in the result-oriented budgeting (ROB) and the issues associated with the ROB introduction in the constituent territories and municipal entities of the Russian Federation. The authors identify and describe the basic requirements to be met by the ROB tools used within the Goals – Tasks – Performance Indicators model. The authors stress that the goal setting process and the identification of areas where the goals and objectives of various tools overlap are very important. They describe the requirements that should be set for the performance indicators that are used to describe the budget funds use efficiency and the overall operational efficiency of the fund-using entities. They also describe the main approaches that can be used to develop a comprehensive performance indicator system.

Keywords: result-oriented budgeting; ROB tools; Goals-Tasks-Performance Indicators model requirements; expected results; performance indicator mandatory requirements (search for similar items in EconPapers)
JEL-codes: H61 H68 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://finjournal-nifi.ru/images/FILES/Journal/Archive/2010/4/statii/100409.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100409:p:87-94

Access Statistics for this article

Finansovyj žhurnal — Financial Journal is currently edited by Vladimir S. Nazarov

More articles in Finansovyj žhurnal — Financial Journal from Financial Research Institute, Moscow 125375, Russia Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().