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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">federalizm</journal-id><journal-title-group><journal-title xml:lang="ru">Федерализм</journal-title><trans-title-group xml:lang="en"><trans-title>Federalism</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2073-1051</issn><publisher><publisher-name>Plekhanov Russian University of Economics</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2073-1051-2013-1-101-110</article-id><article-id custom-type="elpub" pub-id-type="custom">federalizm-505</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Статьи</subject></subj-group></article-categories><title-group><article-title>Бюджетирование, ориентированное на результат:
эволюция теории в зарубежной литературе</article-title><trans-title-group xml:lang="en"><trans-title>BUDGETING FOR RESULTS: THEORY EVOLUTION IN THE
FOREIGN LITERATURE</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Докальская</surname><given-names>Ирина Дмитриевна</given-names></name><name name-style="western" xml:lang="en"><surname>Dokalskaya</surname><given-names>Irina Dmitrievna</given-names></name></name-alternatives><email xlink:type="simple">dokalska@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Университет Удине (Фриули-Венеция-Джулия), Италия</institution><country>Россия</country></aff><aff xml:lang="en"><institution>University of
Udine, Italy</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2013</year></pub-date><pub-date pub-type="epub"><day>20</day><month>07</month><year>2023</year></pub-date><volume>0</volume><issue>1</issue><fpage>101</fpage><lpage>110</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Докальская И.Д., 2023</copyright-statement><copyright-year>2023</copyright-year><copyright-holder xml:lang="ru">Докальская И.Д.</copyright-holder><copyright-holder xml:lang="en">Dokalskaya I.D.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://federalizm.rea.ru/jour/article/view/505">https://federalizm.rea.ru/jour/article/view/505</self-uri><abstract/><trans-abstract xml:lang="en"><p>The article, basing on foreign sources, analyzes the development of budgeting
for results. The paper examines the strengths and weaknesses of the given
management mechanism.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>бюджетирование</kwd><kwd>ориентированное на результат</kwd><kwd>бюд- жетное планирование</kwd><kwd>результативность</kwd><kwd>эффективность бюджетных расходов</kwd></kwd-group><kwd-group xml:lang="en"><kwd>budget planning</kwd><kwd>budgeting for results</kwd><kwd>resultiveness</kwd><kwd>efficiency of budget expenditures</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Moscher Frederick C. American Public Administration. Past, Present, Future. Seventh Printing. Copyright 1975 by The Maxwell School of Citizenship and Public Affairs and the National Association of Schools of Public Affairs and Administration. 1994. Р. 291</mixed-citation><mixed-citation xml:lang="en">Moscher Frederick C. American Public Administration. Past, Present, Future. Seventh Printing. 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