Rayme Cuba Diana, Carlos Alberto Villafuerte Alvarez

DOI: 10.59427/rcli/2023/v23cs.1916-1925

The present essay is developed under the deductive method, framed within the positivist paradigm, with a qualitative approach, and of a descriptive type. The design used is of a narrative nature, specifically of a topical character. Budgets for results (BFR) are considered one of the most suitable mechanisms, as their objective is to make public spending effective and efficient. Due to social, economic, and circumstantial realities, different countries have not achieved good results, and it is from there that their true importance begins. This essay focuses on analyzing the management of results-based budgeting and its impact on the efficiency and effectiveness of public policies. It explores how the implementation of this approach has evolved over time and how various countries have addressed the challenges and opportunities it presents. The importance of communication and education in promoting Results-Based Budgeting among government actors and society at large is highlighted. The methodological study considered an exploratory systematic review, generating an analysis of the information collected from EBSCO, Redalyc, Dialnet, Scopus, Ciencia Latina, and Scielo, applied to 45 articles. In summary, this essay seeks to understand how Results-Based Budgeting has contributed to improving the quality of life of the population through a strategic allocation of resources and greater attention to measurable outcomes. This approach has demonstrated its ability to address unmet social needs and promote greater socio-economic progress in different contexts.

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