Management of Budget by Results and Quality of Expenditure, progress in Perú and Latin América.

Abstract

Objective: to carry out an analysis of literary production focused on the relationship between budget and results and the quality of spending in Peru, being a key resource for decision-making in the improvement of the new paradigm on the new public management (NGP). Materials and methods: scientific articles and research reports supported by international journals and academic institutions were collected for this study. The studies were selected in reference to the main objective of the research. Results: Out of a total of 40 articles and researches, 20 were selected which present the information that explains the intervention of this article, in reference to Management by Results and Public Expenditure. Conclusion: Results-based Management in Peru and public spending have a positive relationship, being Peru one of the first in the region to implement PrR, according to the studies presented. However, there is little articulation between the administrative systems of the State, affecting the efficiency and effectiveness of the outcome of public interventions.