Performance based budgeting in public organizations: Gümüşhane University

daha sonraThe subject of this thesis is to evaluate the feasibility of performance based budgeting system on public enterprises. In this regard, the performance budgeting system as a reflection of new public management after 1980s has been gaining importance. This approach which gets importance after 2000's in Turkey constitutes a substantial pillar of reform trends in the field of public management. In this thesis, the applicability of the performance budgeting system and its results are analyed by the example of Gumushane University as a public entity. In this regard, the conceptual analysis of performance based budgeting system is firstly given and then the public management reforms which are related with the performance based budgeting system are evaluated throughout Turkey. In order to illustrate Turkish public management system a field study by interview is done in Gumushane University. The results of this field study are analyzed and then the applicability, the advantages and the negative sides of the system are evaluated with the future recommendations. This thesis is also tried to interrelate the dynamics of performance based budgeting system and public management reforms.