摘要：Currently, for PHMI (Public health-medical institutions), the most important part ofbudgetary reforms is the change of the budgetary process, whose main purpose is to createconditions and premises for streamlining the management process of PHMI, in accordancewith the priorities of the state policy. The main thrust of the reform is to change the emphasisof the budgetary process on the "management of budgetary resources (costs)" in "resultsmanagement" by increasing the accountability and independence of the budgetary process.Result-oriented budgeting is a system of organizing the budget process and managementwhere spending planning is directly related to the results obtained. In the concept of resultorientedbudgeting, the nature of responsibility changes. Managers are primarily responsiblefor achieving the planned results linked to an increase in independence in spending financialresources.Through the given article, the authors proposed to reflect the importance of results-orientedbudgeting as a decisive tool in the activity of PHMI, as well as the elements that distinguishthe budgeting and other budgetary concepts, as well as the comparative characteristics of thearticle budgeting model expenditure and the one based on results.
