PROBLEMS OF INTRODUCTION OF BUDGETING FOCUSED ON THE RESULT, POSSIBLE WAYS OF THEIR SOLUTION
This article discusses in detail the system of budgeting based on the result and the process of its implementation. Also, points of view concerning the concept of result-based budgeting are analyzed and common features are revealed. Greater attention is paid to the problems arising in the process of implementation and implementation of the budgeting system. Three main problematic issues are identified, as well as possible ways to solve them.