Бюджетирование ориентированное на результат в области науки и инновации.

Context
Introduction
1 The principle of performance budgeting
1.1 Definition of performance budgeting
1.2 Inherent Weaknesses and Limitations
1.3 Comparative analysis of performance budgeting and item-to-item budgeting
2 Performance budgeting implementation in science and innovation sphere in Russia
2.1 Performance budgeting: implementation problems and prospects in Russia
2.1 The organization of budgeting process in science sphere
2.2 Formation of the purposes performance budgeting in sphere of science and innovations
Conclusion
Literature list

Бюджетирование ориентированное на результат в области науки и инновации.

The birth of performance budgeting idea is caused by desire to adopt experience of the commercial organizations to raise quality of budgetary services, to provide productivity and efficiency of budgetary expenses, to focus activity of the ministries and departments on achievement of concrete, socially-significant results.The aim of this paper is studying implementation of performance budgeting in sphere of science and innovation in Russia.To achieve the aim it is necessary to solve following problems:Studying the main idea of performance budgetingDefine weaknesses and limitations of performance budgetingCompare performance budgeting and item-to-item budgetingObservation performance budgeting implementation in science sphere.ConclusionThe multiplicity of definitions of performance budgetingin the literature makes it essential that any rigorous treatment of the subject start by clearly defining the concept.