Usability of Municipal Performance-based Budgets within Strategic Planning in Slovakia: Perception of Elected Local Representatives

Abstract The article aims to present the concept of performance-based budgeting at local government level with a focus on its importance for strategic management level. original intention introducing programme budgeting, which is clearly linked performance and results, was improve strategic-oriented public management, in particular by focusing objectives using information as well measures. Much more attention has recently been paid use Based case studies, authors analyse significance provided newly established budgets municipalities, while findings were supplemented perception current situation form semi-structured interviews elected representatives selected governments. results seek highlight advantages implementing this concept, appropriate ways obstacles often encountered, important recommendations improving use, summarised basis than decade experience since introduction budgetary innovation legislation mandatory policy instruments Slovakia all self-governing regions governments municipalities 2,000 inhabitants. This leads conclusion whether PBB, among other approaches, an option or real necessity today’s economic challenges, but same time actual need changes methodology tool