بودجه ریزی بر مبنای عملکرد

Performance-based budgeting adds effectiveness and economizing factors to traditional aspects of budgeting. This system distinguishes efficiency from effectiveness. Efficiency emphasizes on the useful utilization of the resources concerned while effectiveness considers the performance. Categorization of operations in performance-based budgeting is in a way that goals are expressed more transparently, the budget is reassessed more easily and its costing method emphasizes on the input-output relations. The most important goal of performance-based budgeting is to reform the pubic sector management system and increase the effectiveness in this sector. This paper is offered in three total sections. The first section presents important definitions and terms regarding performance-based budgeting. Finally, the third section refers to the actions taken in the first phase of applying performance-based budgeting system in Iran and gives recommendations on the ways to execute the second phase of this system.