Application instrument based budgeting result in practice of state and municipal administration

The application of performance budgeting instruments in course of regional and municipal administration is viewed here from the standpoint of methodology. We describe goals, recommendations and typical problems of implementation of each instrument. The article also illustrates the problem of coordination different performance budgeting instruments. Implementation performance budgeting facilitates fair and effective budget funds distribution in regional and local governments. Performance budgeting also provides an opportunity of budget resource concentration on goals and objectives of socio-economic development.