بودجه ریزی و مدیریت مبتنی بر نتیجه

The aim of this article is to inform on the frameworks, motivations, performance challenges, planning alternatives and real experiences of applying “results-oriented budgeting and management”. This system improves the domain of budgeting and management through increasing the domain and types of information produced. Results-oriented budgeting and management system supplements product-oriented budgeting system and improves measurement efficiency methods, management and budgeting effectiveness. The major challenges on the way of implementing this system are as follows: measuring the amount of results achievement, results cost assessment, variety of tastes for evaluations, analyzing common results among several organizations, and data-processing problems. Motivations and reasons for implementing such a budgeting and management system are as follows: increasing governmental sectors’ efficiency and effectiveness, improving the previously-learned materials, devising better executive policies and programs, and increasing transparency and accountability. The paper cites the experiences of 9 OECD countries to exemplify the applications of such a budgeting and management system. The countries have realized that there is an ever-growing need to increase the governmental activities and outputs, strengthening accountability for activities and results, and increasing efficiency and effectiveness in implementing the programs. As far as these goals affect the public sector management and budgeting, it is expected that implementing results-oriented budgeting and management system would be perused to get enough developed in all OECD countries and extended to other countries in following years.