2010, № 13

Baltina A.M. BALANCED SCORECARD AS A TOOL OF THE RESULT-ORIENTED BUDGETINGThe concept of Balanced Scorecard is adapted for government sector: features and creation stages are allocated, levels are defined, the additional direction is introduced.Key words: balanced scorecard, the government sector, efficiency.

Download

References:

1. Starodubrovskaya, I.V. Result-oriented budgeting on the regional and municipal levels: approaches and recommendations / I.V.Starodubrovskaya. M.: IEPP, 2008. 184 p.

2. Tambovtsev, V. Efficiency of result-oriented budgeting in public expenditures / V. Tambovtsev, A. Shastitko // Economic policy. 2006. № 3. P. 129–147.

3. Kaplan, R.S., Norton, D.P. The Balanced Scorecard — Measures that Drive Performance, in Harvard Bisiness Review, Vol. 70, nr. 1, 1992, p. 71–79.

4. Golovschinsky, K.I. Benchmarking the quality of public services provided by executive bodies: Preprint WP8/2008/01 / K.I. Golovschinsky, V.F. Eliseenkov, S.A. Nikiforov. M.: HSE, 2008. 68 p.

5. Balanced Scorecard / Horvath & Partners; trans. from germ. M.: Alpina Business Books, 2006. 478 p.

About this article

Author: Baltina A.M.

Year: 2010

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru