Implementacija proračuna, usmerjenega k rezultatom, skozi proces načrtovanja projektov : magistrsko delo

Marolt, Nuša (author), Stanimirović, Tatjana (mentor)

Magistrsko delo proučuje napredek implementacije proračuna, usmerjenega k rezultatom, skozi proces načrtovanja projektov. Ker gre za precej perečo temo vsake vlade, je osnovni namen raziskave poiskati razloge za pomanjkljivosti, zato je raziskovanje usmerjeno k analizi trenutnega stanja in iskanju dobrih praks, ki bi pripomogle k nadaljnjemu razvoju obravnavanega področja. Osredotočimo se na dileme in dejavnike, ki vplivajo na počasnejšo implementacijo proračuna, usmerjenega k rezultatom, v proračunski sistem Republike Slovenije. Prvi del raziskave temelji na metodi anketiranja. Ciljna skupina so bili strokovni sodelavci iz državne uprave, ki so povezani z načrtovanjem projektov v Načrt razvojnih programov. Drugi del raziskave sloni na študiji domače in tuje strokovne literature. Rezultati analize trenutnega stanja so pokazali, da večina anketirancev meni, da doseženi rezultati programa nimajo vpliva na alokacijo virov pri načrtovanju proračuna ter da bi s spremembo postopkov načrtovanja, potrjevanja in evidentiranja projektov vplivali na uspešnejšo porabo in prispevali k doseganju skupnega cilja podprograma. Kljub pomanjkljivostim je Republika Slovenija po stopnji obstoja in uporabi proračuna, usmerjenega k rezultatom, v primerjavi z drugimi državami Evropske unije, precej visoko na lestvici Organizacije za gospodarsko sodelovanje in razvoj. Smo v »zlati sredini« lestvice in še vedno nad povprečjem Organizacije za gospodarsko sodelovanje in razvoj ter med vodilnimi državami v razvoju. Ključni prispevek magistrskega dela so predlogi in priporočila za izboljšanje procesa načrtovanja projektov, rezultati raziskave pa lahko služijo kot operativni pripomoček pri oblikovanju sprememb procesa načrtovanja projektov v državnem proračunu, spodbuda odločevalcem za razmišljanje in ukrepanje v postopkih, ki zahtevajo medresorsko usklajevanje, ter postanejo izhodišče pri oblikovanju politik na področju javnih financ. Ponujajo optimizacijo procesov načrtovanja projektov in spremembo proračunske miselnosti.

• Language: Slovenian
• Keywords: projekt, načrt razvojnih programov, proces načrtovanja, proračun, usmerjen k rezultatom, implementacija
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [N. Marolt]
• Year: 2022
• Number of pages: X, 101 str.
• PID: 20.500.12556/RUL-135982
• UDC: 336.144: 005.332.8(497.4)
• COBISS.SI-ID: 104108547
• Publication date in RUL: 05.04.2022

Secondary language

• Language: English
• Title: Implementation of perfrormance-based budgeting through a process of investment projects' planning

Abstract

The master's thesis examines the progress of the implementation of performance-based budgeting through the project planning process. Due to a rather pressing issue for any government, the main purpose of the survey is to find the reasons for the shortcomings and disadvantages. The research is therefore focused on analysing the current state and looking for good practices that would contribute to the further development of the field. Let us focus on the difficulties and factors that influence on slowing down the implementation of results-based budgeting in the Slovenian budgetary system. The first part of the survey is based on a survey method. The target audience was civil servants involved in the planning of projects in the development programming plan. The second part of the research is based on a study of national and international literature. The results of the analysis of the current situation have shown that the majority of respondents considered that the results achieved by the programme have no impact on the allocation of resources in budget planning and that a change in the procedures for planning, validating and recording projects would lead to more efficient spending and contribute to the overall objective of the sub-programme. Despite its shortcomings, the Republic of Slovenia ranks quite high in the OECD in terms of the level of existence and use of performance-based budgeting compared to other EU countries. Slovenia is in the "golden middle" of the ranking, still above the OECD average and among the leaders among developing countries. The key contribution of the master's thesis is the proposals and recommendations for improving the project planning process. The results of the research can serve as an operational tool for designing changes to the project planning process in the national budget. It is also a stimulus for decision-makers to think and act in processes that require inter-ministerial coordination, and a starting point for policy-making in the field of public finance. They offer optimisation of project planning processes and a change in budgetary mindset.

• Keywords: project, development programming plan, planning process, performance-based budgeting, implementation