Resumen

RAMOS CACERES, Irma Fely et al. Execution of works by direct administration and performance budgeting in a Peruvian local government. Impulso [online]. 2025, vol.5, n.11, pp.182-194.  Epub 02-Jul-2025. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i11.137.

Performance-based budgeting is a public management modality aimed at optimizing resource allocation to achieve concrete results that generate positive impacts on citizen well-being. This research aimed to determine the influence of direct administration on the efficiency of perfor mance-based budgeting in the Provincial Municipality of Abancay, Peru, during the 2019-2020 period. A non-experimental, descriptive, cross-sectional design was used and a sample of 155 public servants. The study revealed that, regarding budget allocation, 47.7% indicated that a budget was sometimes established, 36.8% indicated that it was almost always established, 12.3% reported that it was almost always established, and only 3.2% reported that it was almost never established. In conclusion, the positive influence of direct administration on performance-based budgeting in Abancay from 2019 to 2020 was evident.

Palabras clave : Direct administration; Budget allocation; Expenditure execution; Works; Performance-based budgeting.

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