KONCEPTUALNE OSNOVE PROGRAMSKOG BUDžETIRANjA U JAVNOM SEKTORU

Abstract

In this paper we will point out the growing importance that the theory and practice of public budgeting attaches to one of the most popular forms of racionalization of modern budget systems - program budgeting. In the theoretical part, the work will be focused on the need to sustainably determine the concept of program budgeting, which is not an easy task in the absence of unique objections to the implementation of this budget-technical solution. Also, it will be stated on the basic elements of the shift that produced the system of program budgeting in relation to, even more sovereignly ruling, the concept of incrementalistic traditional budgeting. The experience of the United States (at the level of the Department of Defense and the federal level) in the implementation of PPBS will be illustrated as such an initiative of this public sector budget planning mechanism.