Importance This article examines the conceptual framework of the development of budget expenses performance indicators of the educational institution within the application of the performance-based budgeting method. Objectives The article aims to study the principles of the current project-oriented approach to the management of budget expenditures of the Russian Federation's education system, the conceptual bases of the method of results-oriented budgeting, and develop budgetary expenses performance indicators of the higher education institution within the mentioned method. Methods For the study, we used methods of analysis and synthesis, comparison, and the dialectical method of cognition. Results The article proposes certain types and a composition of performance indicators of budgetary expenditures of the higher education institution, revealed on the basis of systematization of the principles of project-targeted approach to budget expenditure management and conceptual bases of results-oriented budgeting method. Conclusions and Relevance The results obtained contribute to the construction of a results-oriented budgeting model as an element of the management accounting system of the educational institution. The proposed approaches to the development and composition of budget expenditures performance indicators are applicable in the development of tactical and strategic budgets of the educational institution and are necessary for the budgeting model development and construction of the management accounting system of the educational institution.
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