D. Oboladze, PhD Student, Assistant Institute of Economics and Business at Ilia State University (ISU), Georgia STRATEGIC PLANNING AS A NECESSARY PREREQUISITE TO SUCCESSFUL PROGRAM BUDGETING IN GEORGIA

This article gives answers to following important questions: What are the main tasks and aims of strategic planning and program budgeting in the context of managing the public finances? Why the introduction of linking between strategic planning and program budgeting, oriented to the result, is important in Georgia? The paper emphasizes the efforts of Georgian authorities to implement performance-based program budgeting. Based on the initial results, authorities decided to establish a link between strategic planning and budgeting, as a condition for implementing performance-based budgeting. It presents steps toward this goal and outlines some remarks on future measures.

Keywords: public finance, strategic planning, performance budgeting, output, outcome, performance indicators.

Date of submission 22.05.16

DOI: http://dx.doi.org/10.17721/1728-2667.2016/183-6/5


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