Erika Esmeralda Toledo Meza
DOI: 10.59427/rcli/2023/v23cs.1653-1662
The article analyzes the progress of the budget under the focus on results in Peru, a key instrument in the modernization of the state replicated from the experiences of developed countries, for which research articles, regulatory sources, statistical data and friendly consultation were used. of the MEF. The budget for results in Peru was implemented since 2008, starting with 5 budget programs and over the years it grew until reaching 90 budget programs in 2022. The results allow us to visualize significant advances in the allocation levels with a budget-for-results approach. Likewise, three (03) most important budgetary programs were analyzed through the evolution of indicators, whose results show a slow progressive progress in the measurement indicators; Various studies show that budgeting for results has an influence on the effectiveness and efficiency of public spending.
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