Planiranje proračuna prema uspješnosti

master's thesis

• Title (english): Performance-based budgeting
• Author: Matea Maravić
• Mentor: Hrvoje Šimović (mentor); MBZ: 257496
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Cilj ovog rada je na temelju sustavno pregledane literature analizirati implementaciju pristupa mjerenja rezultata u proračunski proces te uvidjeti na koji način će on pomoći u poboljšanju efikasnosti javnog sektora. Metodologija korištena za pisanje ovog rada je proučavanje stručne literature domaćih i stranih autora te aktualnih relevantnih članaka. Planiranjem proračuna prema uspješnosti kao relativno novom pristupu planiranja proračuna nastoji se povećati efikasnost javnog sektora, istovremeno ne povećavajući javne rashode. Utjecaj uvođenja ovakvog pristupa planiranja proračuna razlikuje se ovisno proučavamo li zemlje OECD-a, Europske unije ili Republiku Hrvatsku. Cilj je također ukazati na njegovu stratešku važnost za svaku zemlju (ili područje), a posebno tranzicijske zemlje poput Republike Hrvatske u smislu povećanja efikasnosti javnog sektora koji velikim dijelom utječe i na životni standard građana, odnosno poreznih obveznika.

Abstract (english)

The aim of this paper is to, based on systematically reviewed literature, analyze the implementation of performance measurement in the budgetary process and to see how will it help improve the efficiency of the public sector. The methodology used for writing this paper is the study of professional literature of domestic and foreign authors and current relevant scientific articles. Planning the performance-based budget as a relatively new approach to budget planning aims to increase the efficiency of the public sector, while not increasing public expenditure. The impact of introducing this approach to budget planning varies depending on whether we study OECD countries, the European Union or the Republic of Croatia. The aim is also to point out its strategic importance for each country (or territory), especially transition countries such as the Republic of Croatia in terms of increasing the efficiency of the public sector, which largely affects standard of living of citizens, i.e. taxpayers.

• Keywords: proračun na temelju uspješnosti; mjerenje rezultata; efikasnost javnog sektora; planiranje proračuna
• Keywords (english): performance-based budgeting; performance measurement; public sector efficiency; budget planning
• Language: croatian
• URN:NBN: urn:nbn:hr:148:001671
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-08 08:49:33