Many countries around the world are struggling with various economic crises. To take a step in the right direction, many countries have begun to use a results-oriented budget. The mentioned budget gives us a structure and organization that we did not have in previous years. It has been used by many countries around the world, but it has been adopted in various ways.
As part of the analysis, two countries were taken for comparison, namely Slovenia and Croatia. An analysis of the Ministry of Finance for both Slovenia and Croatia was performed, as well as a detailed analysis of the achievement of indicators and goals within the Ministry of Finance.
The master's thesis tries to determine which country is more efficient and successful in achieving the set goals and indicators within the Ministry of Finance. It was found that Croatia does not use indicators but programs, so it was necessary to change the approach. The indicators for Slovenia were analyzed according to the "Cream" method, while the indicators for Croatia were proposed that could be used in the future and thus improve the performance of the results-oriented budget.
Within the analysis, it was established that the hypothesis that the Republic of Slovenia achieved less set goals in 2018 than the Republic of Croatia is not true. Also, the following two hypotheses were rejected, which say that the Republic of Croatia had more structured and well-defined goals and indicators in 2018, and that the Republic of Croatia allocated relatively more budget money to the Ministry of Finance in 2018 than Slovenia.