Problems of increasing the efficiency of public expenditure management used to be at the center of the budgetary policy of almost all countries of the world. In today's social and economic conditions become more urgent improvements in the practice of budgeting for results, dramatically alters not only the content of all stages of the budget process, but also the very concept of public expenditure management. Today a number of countries around the world (including emerging market economies) are attempting to improve their budget process moving to PBB model. The approach that is taken here differs according to the own national capacities, priorities and culture of each state. Nevertheless, the countries do share some common objectives, such as: controlling expenditure and improving the allocation and efficient use of funds; improving public sector performance; and improving accountability to politicians and the public. Thus, the logic of performance-based budgeting is looking beyond inputs or line-item expenditures so that to ensure the adoption of informed decisions, and choices that is grounded in measurable progress or achievement. In this context performance budgeting has emerged as a concept which has been both imperatively recommended and criticized among the science and practice.
