Subject The unstable economic situation leads to price reduction for energy resources and increased pressure on the Russian budget. It is crucial to enhance the efficiency of budget outlays. Result-oriented budgeting may serve as a tool to solve this problem. Objectives The study’s objectives are to disclose the role of program-based approaches in budget outlays optimization, to review foreign practice of using special-purpose programs, to describe methods and analytical procedures used in the process of substantiating the optimal alternatives for budget expenditures. Methods I apply the systems analysis methods to show possible solutions to increase the efficiency of budget outlays. Results The article shows the role of special-purpose programs in budget expenditure planning, the immaturity of the Russian methodology of result-oriented budgeting and its ineptitude to solve the problems of budget expenditure optimization. Based on the reviewed foreign experience, I present a list of analytical procedures to apply them within the cost-benefit analysis. I also provide recommendations on implementing similar approaches in the Russian practice of result-oriented budgeting. Conclusions To increase the efficiency of budget expenditures using the program-based approach, it is necessary to develop and implement analytical methods, which enable to search for optimal alternatives of budget outlays realization.
Keywords: program-based budget, government program, optimality principle, planning, management
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