Cojocaru, MariaȚaranu, Lilia2022-11-222022-11-222017COJOCARU, Maria; ȚARANU, Lilia. Bugetarea pe bază de performanță: abordare comparativă. In: Conferința "Paradigme moderne ale economiei şi antreprenoriatului inovativ." Ediţia a XII-a, 3-4 noiembrie 2017, Chișinău: CEP USM, 2017, pp. 111-114. ISBN 978-9975-71-942-1.978-9975-71-942-1https://msuir.usm.md/handle/123456789/7720In 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.roperformancethe performance-based budgeting modelterritorial-administrative unitsArticle