Influencia del presupuesto por resultados en la calidad del gasto público: el caso de los distritos pobres de Apurímac, Perú (2011-2015)

rformance-based budgeting is used by many entities to ensure effective execution, focusing especially on results, in a timely and concrete manner, and especially on quality. The research was conducted based on a sample of 37 district municipalities belonging to poverty quintiles one and two according to the poverty index. Using descriptive research and a mixed approach, budget allocation was evaluated, and through data collection, in-dicators were obtained from education, health, and national educational institutions, the National Institute of Statistics (INEI), and other institutions. The information gathered determined that the budget allocated and managed by municipalities helps improve and address social gaps, benefiting their residents. In conclusion, the implementation of this strategy in the management of resources by local governments contributes positively to performance-based spending, as statistical data during the years studied show a decrease in malnutrition and anemia in children, the illiteracy rate, and the poverty rate. Finally, the indicators show that thanks to the budget strategy based on specific objectives, there has been a social improvement in the districts and the living conditions of their citizens, especially in the poor districts of Apurímac