Abstract:
This article intends to study about the new phase of Israeli primary schools budgeting. In the 2012 SBM reform, "I manage the budget; in the years before the budget was director of me", is a result of the shift from budgeting per class to budgeting per student. The SBM reform benefits; principals at the first time can conduct activities that did not occur because of old measures which did not allow them flexibility regarding the use of the resources of the educational system.