The article examines the salient features of the concept of results-based budgeting (results-based method) at different stages of the budget process. The author emphasizes the most important issues associated with each of the stages and also describes the best practices that are intended to improve the quality of the results-based budgeting.
Byudzhetirovanie, orientirovannoe na rezul'tat: obzor opyta i podkhody k vnedreniyu na regional'nom urovne [Result-oriented budgeting: a review of experience and approaches to implementation at the regional level]. Available at: Link. (In Russ.)
Byudzhetirovanie, orientirovannoe na rezul'taty: analiz mirovogo opyta i vozmozhnostei ego rasprostraneniya v Rossii [Result-oriented budgeting: a review of the global experience and opportunities for its advancement in Russia]. Available at: Link. (In Russ.)
Tishutina O.I., Mikhailov A.V. Byudzhetnye raskhody: voprosy effektivnosti, rezul'tativnosti i razrabotka sistemy pokazatelei otsenki [Budgetary expenses: issues of efficiency, effectiveness and development of a system of indicators of an evaluation]. Problemy sovremennoi ekonomiki. Evraziiskii mezhdunarodnyi nauchno-analiticheskii zhurnal – Problems of modern economy. Eurasian international scientific and analytical magazine, 2012, no. 4, pp. 194–198.