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Journals / Finans Politik ve Ekonomik Yorumlar Dergisi / 2012 / Cilt: 49 - Sayı: 567

The perception of performance based budget system in the public administrations

Kamu idarelerinde performans esaslı bütçe sisteminin algılanması

Muhlis BAĞDİGEN
MEHMET AVCI
Pages
5–14
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Empirical findings shows that performance based budget system is accurately perceived and implemented within public administrative bodies.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Performance based budget system, which takes the issue of budget outcomes as the main concept of allocation of resources, aims the efficiency in the process of resource allocation and usage.
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Key Findings & Data:In 2003, Turkey has adopted performance based budget system based on strategic planning with the enactment of Public Financial Administration and Control Law which is called as a fiscal constitution and implemented in all the public administrative bodies from 2006 onward.
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Conclusion & Impact:Empirical findings shows that performance based budget system is accurately perceived and implemented within public administrative bodies.
🔬Design:Survey & Empirical Study
📍Scope:2003 Verileri
⚙️Variables:Domain Parameters

Abstract

Performance based budget system, which takes the issue of budget outcomes as the main concept of allocation of resources, aims the efficiency in the process of resource allocation and usage. In 2003, Turkey has adopted performance based budget system based on strategic planning with the enactment of Public Financial Administration and Control Law which is called as a fiscal constitution and implemented in all the public administrative bodies from 2006 onward. In this study, it is aimed to examine the question of how performance based budgeting is perceived within public administrative bodies with a questionnaire survey in Zonguldak City. Empirical findings shows that performance based budget system is accurately perceived and implemented within public administrative bodies.

Özet

Kaynak tahsisinin sonuçlara dayalı olarak yapıldığı bir bütçeleme anlayışını içeren performans esaslı bütçe sistemi, kamu kesiminde kaynakların tahsis ve kullanımında etkinliğin sağlanmasını amaçlamaktadır. Türkiye'de 2003 yılında kabul edilen ve mali anayasa olarak nitelendirilen 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ile birlikte stratejik planlamaya dayalı performans esaslı bütçeleme sistemine geçilmiş ve 2006 yılından itibaren tüm kamu idarelerinde uygulanmaya başlamıştır. Bu çalışma ile kamu idarelerinde performans esaslı bütçe sisteminin nasıl algılandığı Zonguldak ili kapsamında yapılan bir anket ile araştırılmıştır. Ampirik bulgular, performans esaslı bütçe sisteminin kamu idarelerinde doğru algılandığını ve bu algılamanın da uygulamaya yansıdığını ortaya koymaktadır.

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Cite This Article

BAĞDİGEN, M., AVCI, M. (2012). The perception of performance based budget system in the public administrations. Finans Politik ve Ekonomik Yorumlar Dergisi, Cilt: 49 - Sayı: 567, 5–14. https://ajindex.com/articles/223976

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