BUDGETING : THE BASICS OF PERFORMANCE BASED BUDGETING SYSTEM

The state budget, which is defined as a law that sets out the expenditure and income estimates of the state for a future period and authorizes and allows the government to implement and implement them , has been constantly changing in line with the developments in the functions of the public . State limited the period of state budget scope functions as little has been kept. However, along with the state of the economy active role to play in starting and in function experienced diversity of the budget the scope of expanding its importance has increased. Developments in this direction have differentiated the functioning order of the state budgets, as well as their systems .
In the period in which the state carries out limited functions, the traditional budget system has rather consisted of classification according to expenditure items. This approach, "state what buy it receives" and "how much cost it has undertaken" as the basis for questioning the answer can give nature. The efficiency of the state in resource use in the system has not been subject to various analyzes. Economic and financial developments in the world have also revealed the inadequacy of this budget system .
Modern budget systems twentieth century earlier performance budget with starting, program budget plan-program-budget of zero based budgeting and ultimate in performance based budgeting as developments have shown. These systems in all common denominator resources in use the least resources with the much to provide output. According to social needs, resources are
allocated according to a certain order in the budget and the services provided by the state are tried to be distributed in an optimum way . In this context, each new budget system tries to plan public services according to the most appropriate resource use .
Performance -based budgeting is a system that includes important elements of other systems in modern budget systems and where technology has an important contribution . In this respect , the system, which can be considered as a combination of other budget systems , includes elements that support the state's fiscal policies . Performance-based budgeting system implementation may differ according to countries . Some countries in strategic planning based models used to be applied, other some countries the performance contract or the budget converted to the format models can be considered. Although there are such differences between countries , all practices are based on efficiency in public service provision and resource use . In this context , performance indicators are determined in service delivery and these are the effective use of resources.