Viešojo sektoriaus institucijų biudžetų sudarymas strateginio valdymo kontekste

Part of Lithuania’s Gross National Product that goes to public sector is one of the smallest in the European Union, and public sector organizations not always use their funds appropriately. In order to ensure quality and range of the public good that is accept-able to the society, simultaneously not loosing competitive advantages provided by relatively small taxes and low reallocation level, efficient management of the public finances is necessary. There is analysis of public sector institutions budgets formation evolution with newest tendencies provided and need of strategic planning for efficient financial resources management is motivated in this paper. One of the reasons that make allocation of resources in public institutions applying strategic planning principles complicated is that resources are allocated according principle of incrementalism or even private interests of the lobbying groups, paying no attention to the aims of institution that reveals its public mission. In order to achieve efficient resources consumption, budget formation process should be interconnected with actual but not dummy strategic management and clear determination of funds consumption aims, as well as responsibility.