PERFORMANCE BUDGETING IN SLOVENIA - LESSONS FROM INTERNATIONAL EXPERIENCES AND SOME METHODOLOGICAL ISSUES

The article's main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by other developed countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The article also presents the methodological framework applied in defining goals in a society as well as the role and the interdependence of social indicators and performance indicators for specific units/programs in public administration. On this basis, the authors developed a theoretical concept of connections between different levels of long-term goals, implementation goals as well as efficiency and effectiveness indicators at the level of sub-programs of selected budget users. A theoretical and methodological framework constructed in this way will hopefully serve as the basis for realizing the concept of Slovenian direct performance budgeting in the near future.