Line-item, program, targeted, result-oriented techniques in the management of the budget process focused on
the result as an object of financial planning, control, and evaluation of effectiveness. At various times the result has
a different name: goal (the expected result), product (produced results), effect (final result) (Figure 1). In this
context, the programme budget as a policy document is to establish the connection between the result of a period
and the required funds.