(CEP USM, 2023-07-24) Cojocaru, Maria; Dolghi, Vladimir
In this research, the authors investigate the relevance of Key Performance Indicators (KPIs) in achieving the Sustainable Development Goals through the lens of sustainable procurement. KPIs can be applied both at the contracting authority level and by economic operators. The research demonstrates the interdependence between the adoption of KPIs in measuring procurement performance and the achievement of the 2030 Agenda.
In the study, the authors researched the evolution of the performance-based budgeting concept (BBP). The subject was developed through the comparative analysis of two budget design models: resourcebased and performance-based budgeting. The authors applied the monographic and the comparison method. The researched aspects led to the general conclusion that PBB is generally a complex, continuous and long lasting process. Performance-based budgeting (PBB) is a budget development method that allows the identification and tracking of budgetary means considering the results and performance.
