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

Author

Listed:
  • Grishina Elena Ye.

    (Financial Research Institute; Budget and Treasury Academy of the Ministry of Finance of the Russian Federation)

  • Feoktistova Olesya A.

    (Financial Research Institute; Budget and Treasury Academy of the Ministry of Finance of the Russian Federation)

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.

Suggested Citation

  • Grishina Elena Ye. & Feoktistova Olesya A., 2010. "The Main Tools Used in the Result-Oriented Budgeting and the Goals-Tasks-Performance Indicators Model," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 87-94, October.
    • Handle: RePEc:fru:finjrn:100409:p:87-94
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    More about this item

    Keywords

    result-oriented budgeting; ROB tools; Goals-Tasks-Performance Indicators model requirements; expected results; performance indicator mandatory requirements;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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