Özet:

Performance-based budget has an important place in the post-1980 reform of the public administration. It adds an economic meaning to the public administration through effectiveness, efficiency and economy principles. The most important benefit of this budget type focuses output and outcomes more than input and processes. This situation provides the rational choices made in public spending and to enhance fiscal transparency and accountability. Performance based budget brings a broad range of public institutions through strategic planning. It keeps under control the use of resources of the public sector through based on numerical data performance program and indicators. Also, multi-year budgeting, analytical budgeting, accrual based accounting allows cost/benefit analysis through activity reports provide transparency in public financial management. In the study, the factors that make a successful performance-based budget are evaluated. For this purpose, the country samples were examined

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