BUGETAREA PE BAZĂ DE PERFORMANȚĂ: ABORDARE COMPARATIVĂ

Abstract

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.