%0 Journal Article
%T Performans Esasl  B¨¹t eleme Sisteminin Teorik ve Pratik Sorunlar ( Theoratical and Practical Problems Of Performance-Based Budgeting System)
%A A. Kemal £¿ELEB£¿
%A Birol KOVANCILAR
%J Y£¿netim ve Ekonomi
%D 2012
%I Celal Bayar University
%X This study elucidates and elaborates the structure and characteristics of performance based budgeting system located in the very kernel of debates surrounding reforms of public financial management reforms more popularly implemend international in the recent times. Given the accounts of theoratical works and country reform implementions the budget structure in question is edowed with a number of strengths coupled however with weaknesses and draw backs yet. This very study concentrates on both the theoratical and practical problems and illuminates the discussion.
%K Performans Esasl  B¨¹t e
%K B¨¹t e Sistemleri
%K B¨¹t e Reformu
%K Performance-Based Budgeting
%K Budget Systems
%K Budget Reform
%U http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C19S12012/1_18.pdf