Paradigmatic Approach Relating to the Draft of Performance-Based Budgeting in Public

Today budgets present services aiming at exhibiting the performance of institution and its functions. Within this context, public institutions began to search for alternative management models measuring its own performance and the performance of its functions. But they confront with serious problems about what kind of a way they should follow in this process. This study's aim is to put forward the necessary way with a paradigmatic draft public institutions are to follow to be able to prepare a performance-based budget. Because performance-based budget is a part of strategic management, its framework was drawn after the general principles of strategy and strategic management were introduced. A paradigmatic draft was made and each step was explained separately to conduct the implementation process more efficiently.