Analysis of critical control points of alternative decisions on the choice of Performance Based Budgeting System: The analysis of the practices in Turkey's public institutions

Tüğen K., Akdeniz H. A., Egeli H., Aksarayli M., Özen A.

ROMANIAN JOURNAL OF ECONOMIC FORECASTING, vol.9, no.3, pp.80-99, 2008 (SSCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 9 Issue: 3
  • Publication Date: 2008
  • Journal Indexes: Social Sciences Citation Index (SSCI), Scopus
  • Page Numbers: pp.80-99
  • Keywords: budgeting, strategic planning, performance evaluation, performance criterion, Performance-based Budgeting, optimization, STATE
  • Dokuz Eylül University Affiliated: Yes


Performance-Based Budgeting (PBB) System is one of the latest techniques achieved in the development process of modem budgeting systems. The system basically requires public institutions to prepare budgets in accordance with market-focused administration approach. The system is based on allocating the budget in order to give the most convenient subsidy for the institutional operations to enable the effective use of resources. Institutional activities are assessed according to pre-determined performance criteria and the way to reach the target performance level is called forth.