%0 Journal Article %T The use of performance-based budgeting for results to improve the cost efficiency of the municipal budget %A Rodionova Yuliya Victorovna %J Sovremennaa Ekonomika : Problemy, Tendencii, Perspektivy %D 2011 %I %X The article deals with the actual problem of planning costs of the municipal budget. As the tool is proposed to use the program-targeted budgeting. Recommendations on the use of performance-based budgeting for results in the formation of the municipal budget. %K Budgeting for results %K cost planning %K local government %K purpose-oriented program %K municipal budget %U http://www.mivlgu.ru/site_arch/educational_activities/journal_ec/journal_arch/N5/rodionova_u_v.pdf