Performans Esaslı Bütçeleme Sistemi ve Diğer Bütçe Sistemlerinden Farklılıkları Üzerine Bir Değerlendirme

Elif ŞAHİN İpek, Mustafa Sakal and Hüseyin Çi̇çek

Sosyoekonomi Journal, 2014, issue 22(22)

Abstract: In the study traditional and modern budget systems are comparatively examined in terms of the anticipated changes with the adoption of budget systems and in terms of allocation efficiency and operational efficiency. The most remarkable system among modern budget systems, namely the “performance based budgeting system” is analysed in detail. The fundamental finding of the study is that there is a consensus in the literature and application on the efficiency and productivity of performance based budgeting system for enhancing managerial efficiency and for the procurement of resource allocation.

Keywords: Budget Systems; Performance Based Budgeting. (search for similar items in EconPapers)
JEL-codes: H61 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:140204

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