Abstract:

The article concerns the development of strategic planning in the public sector using the approaches of result-oriented budgeting. It considers the features of using results-based management approaches in Russia and foreign countries. There have been defined objectives, functions and methodological aspects of result-oriented budgeting. The specificity of result-oriented budgeting development in Russia has been revealed. The paper has made recommendations for improving the effectiveness of performance-based budgeting methods use in the system of long-term budget planning.