Abstract
 The aim of this study is to find a new method of budgeting in one of the most important state facilities, namely, government universities, specifically the University of Garmian, by preparing the performance budget using the ABC method to achieve the efficiency and effectiveness of limited resources. The budget used in public universities is budget balancing. It is a traditional budget that focuses on the adoption of inputs without attention or focus on the objectives or the measurement of the outputs and the resulting effects, which weakens the accountability approach to efficiency and efficiency in implementation. In order to achieve the objectives of this study, a thorough analysis and discussion of the scientific elements related to the fundamentals of the proposed budget was carried out. It was concluded that the performance budget through the use of the ABC system may lead to the effective completion of programs and activities at the University and other government universities. Extent of response to planned programs and objectives.