Home  Journals  Finance and Credit  16(448) - 2011 April

Criteria and indicators of budgeting process oriented on military result

Available online: 19 April 2011

Subject Heading: Budgetary system

JEL Classification: 

The state has been introducing a result-oriented budgeting model at all levels of managing public finances since 2004. The tool kit of this model is unified for all fund managers, though the specific features of every ministry should be taken into consideration while shaping the budget. In this regard the article highlights the criteria for justifying the defense budget. It also discusses an important part of the budgeting concept, that is the identification of the Ministry of Defense activity. It provides an approach for appraising the end result of the ministry activity and its components, which can be further applied for drafting a methodology for estimating the efficiency of military budget expenses.

Keywords: budgeting, result-oriented, end result, immediate result, military result, military budget expenses, and efficiency

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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