Analitical budget classification and performance based management: An assesment in terms of Turkey

In the reasons that changes in the world, especially in last three decades, relation among government- society- individual has been changed to some extend. Redefinition of government's characteristics has become a current issue. Likewise in liberal approach, it is generally accepted that government don't make market activities, being regulator in this field and government must avoid from activities which failures market This condition has entailed re-regulation of public finance and this has improved a public administration concept that expending less resource, small but more efficent and more flexible. Furthermore, that individuals become expecting better services from government is another aspect of changing. In this developing approach as "new public management", public administration is evaluated not only a political organization but also an economic organization. Moreover, it is accepted that the economic aspect more important The political aspect is flexed and softened around the "governance". This characteristic changing in public administration that has occurred via some problems in present has brought about "performance based management" approach. This management approach which is public administration must work as private sector based on productivity, effectiveness, focus on costumer, quality, and it made small has been put into practice newly. Performance based management that is applied in fiscal system via "performance based budgeting", has accepted in our country, too. For this reason, a number of arranging has been made towards fiscal system. Budget is basic tool for performance evaluating. For various aims, budget code system has been changed and this new code system is improved based on IMF's GFS Standarts. This new classification system is called, in Turkish, as "Analitik Bütçe Sınıflandırma Sistemi".