(Faculty of Law, University of Kragujevac, 2022) Lapčević, Milivoje
In this paper, the analysis will be subjected to various criteria of performance based budgeting clasification, as currently the most common model of rationalist budgeting. The national managers focusing on one or another variant of the "performance budget" is sometimes a consequence of the intention to achieve better adoption to the implementation environment, while in some cases, deviation from the external structural basis of PBB is the results expected from that application. The paper will especially point out the theoretical potential in which some of the isolated types of performance budgets are able to improve the quality of the system of planning and financing of public goods and services.