Budżet zadaniowy Ministerstwa Obrony Narodowej

The implementation of performance budget is part of the public finance reform in our country. It is to be a modern and effective way to manage public sector’s expenditure. The Ministry of National Defence is actively participating in the process of its creation. In this situation, it is worth looking in a greater detail at the main assumptions and the principles of this way of implementing the budget expenditure, so that one can identify the benefits and possible risks to funding Ministry of National Defence. The article features the assumptions of the performance budget as an alternative tool of army financial management. It presents the basic concepts associated with constructing this budget and its essence and identifies positive and negative aspects of the performance budget from the perspective of the army further funding.