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Journal articles on the topic 'Budget tools'

Author: Grafiati

Published: 4 June 2021

Last updated: 12 February 2022

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1

Miller, Gerald J. "Teaching Budget Tools." Public Administration Review 69, no. 6 (2009): 1184–86. http://dx.doi.org/10.1111/j.1540-6210.2009.02077.x.

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Траченко, Marina Trachenko, Мищенко, and L. Mishchenko. "Budget Model Formation Tools for Activity and Project-Based Budgeting." Administration 3, no. 4 (2015): 49–54. http://dx.doi.org/10.12737/16697.

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Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for directions of the activity-based and project-based budgeting, have characterized these directions’ budget models and revealed their specific features. The main specific features of activity-based budgeting model are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business processes’ budget items with key performance indicat

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May, Benjamin J., Joe K. Khoury, and Ronald S. Winokur. "Tools for Simulation; Low Budget and No Budget." Techniques in Vascular and Interventional Radiology 22, no. 1 (2019): 3–6. http://dx.doi.org/10.1053/j.tvir.2018.10.002.

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STORONYANSKA, Iryna, and Andriana BELYA. "FEATURES AND PROBLEMS OF PUBLIC CONTROL OVER THE IMPLEMENTATION OF LOCAL BUDGETS OF TERRITORIAL COMMUNITIES: ACCORDING TO THE RESULTS OF SOCIOLOGICAL ASSESSMENT." WORLD OF FINANCE, no. 4(65) (2021): 103–17. http://dx.doi.org/10.35774/sf2020.04.103.

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Introduction. The decentralization reform, which began in 2014, aims not only to change the administrative structure of Ukraine, but also to change the budget system, which leads to an increase in potential risks of inefficient use of budget funds. To minimize the negative consequences of such risks, the public that is most interested in achieving the goals set by the local community budget should be used. The purpose of the article is to identify the features of the implementation of public control over the use of resources of local budgets in the territorial communities of Ukraine. Methods.

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IDRISOV, A.-Kh A. "DEVELOPMENT OF EXCISE TAXATION IN CONDITIONS OF IMBALANCE IN REGIONAL BUDGETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 63–70. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.012.

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The article is devoted to the development of excise taxation to balance regional budgets. The high importance of excise taxation as a tool of managing regional budget revenues is outlined. Based on the results of the analysis, a number of conclusions about the importance of excise taxation in solving the problem of balancing regional budgets are made. Measures to develop excise taxation are proposed, including the pro-vision of the long-term nature of tax policy through tools for digitalizing tax planning, improving the distribution of excise taxes by levels of the budget system, as well as di

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KUCZYŃSKA-CESARZ, Anna. "Management accounting instruments as a security engineering tools used in solving crisis problems (Threats)." Inżynieria Bezpieczeństwa Obiektów Antropogenicznych, no. 1 (March 31, 2021): 29–41. http://dx.doi.org/10.37105/iboa.103.

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Managing organizations means taking lots of decisions based on information contained mainly in the accounting books and financial statements. The processing of this information for decision-making purposes is the domain of management accounting, offering managers a number of decision-making tools described in this article to help overcome difficulties (threats), also known as crisis situations. From the presented management tools (security engineering tools) budgeting with attention to the creation of a budget in the enterprise (traditional budget and budget based on activity-based costing) an

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Husnayetti, NFN. "Anggaran Penjualan Dan Pengendalian Tingkat Produksi: Simulasi Teoritik." Liquidity 2, no. 1 (2018): 45–53. http://dx.doi.org/10.32546/lq.v2i1.128.

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Budget is one of the tools for management in carrying out its functions, especially in the planning and controlling. With the formulation of the budget of a company, it can be used as a basis for assessing the performance of the company by the budgets prepared by the realization.

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Knardal, Per Ståle, and Inger Johanne Pettersen. "Creativity and management control – the diversity of festival budgets." International Journal of Managing Projects in Business 8, no. 4 (2015): 679–95. http://dx.doi.org/10.1108/ijmpb-11-2014-0082.

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Purpose – The purpose of this paper is to investigate how the budget, when split into a network of projects, can act as a management tool to balance control with creativity. Design/methodology/approach – A case study is used to discuss the budget in a large Norwegian festival. Simons’ (1995) concept of interactive use of budgets is applied for the analysis of empirical findings. Especially, the authors focus on the design and use of the budget and how it is aligned with the specific characteristics of festivals as economic organizations. Findings – The findings support earlier research which f

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Alandarov, R. A., and E. A. Zaitsev. "Analysis of Domestic Experience in the Application of Measures and Instruments of Budgetary Policy to Stimulate Economic Growth." World of new economy 14, no. 4 (2021): 33–46. http://dx.doi.org/10.26794/2220-6469-2020-14-4-33-46.

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One of the most important goals of the state is to increase the country’s economic growth rate, including achieving high economic growth indicators such as the level of inflation and unemployment. The current situation in the Russian Federation requires a comprehensive approach from the authorities: within the country to increase the level of welfare of citizens, outside its borders-to preserve and increase competitiveness. This paper presents a retrospective analysis of economic growth rates from 1992 to 2019. Having studied the Russian experience of applying measures and tools of budget poli

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Mirgorodskaya, Е. О., L. Yu Andreeva, I. V. Sugarova, and R. A. Sichev. "Balanced Budget System: Organizational and Financial Tools." EUROPEAN RESEARCH STUDIES JOURNAL XX, Issue 3B (2017): 300–319. http://dx.doi.org/10.35808/ersj/786.

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Felteau, Anne L. "Tools and techniques to effect budget neutrality." Nursing Administration Quarterly 17, no. 4 (1993): 59–64. http://dx.doi.org/10.1097/00006216-199301740-00008.

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Anojan, V., and B. Nimalathasan. "Comparative Study Between Budgeted and Actual Total Revenue, Total Expenditure of Sri Lanka." International Journal of Accounting and Financial Reporting 8, no. 3 (2018): 229. http://dx.doi.org/10.5296/ijafr.v8i3.13585.

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The main aim of this study is to find out mean difference between budgeted total revenue, expenditure and actual total revenue and expenditure of Sri Lanka from 2005 to 2017. Budget deficit is a major problem in Sri Lanka. Budget deficit of the country is increasing in every year. Every country is trying to reduce the budget deficit and it has budget as key controlling tool. If any country is unable to meet its budget for continuous and longer period of time, it will create vital economic problem for that country. According to annual report of Sri Lanka (2017), Sri Lanka had actual total reven

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Anatolii, VDOVICHEN, CHORNOVOL Alla, and TABENSKA Yuliia. "BUDGET PLANNING IN THE CONDITIONS OF INSTITUTIONAL TRANSFORMATIONS." Herald of Kyiv National University of Trade and Economics 135, no. 1 (2021): 90–100. http://dx.doi.org/10.31617/visnik.knute.2021(135)07.

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Background. Quality level of the budget planning is an important factor in ensuring balance of state and local budgets in the conditions of institutional transformations. Adoption of effective management decisions by public authorities and local governments involves the development of the budget planning system taking into account information technology, assessment of changes in socio-economic processes. The aim of the article is to reveal the areas of improvement of the budget planning system and its tools. Materials and methods. Thesystematic method has been used in determining nature and r

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Oyedele, Samuel O. "The Nigerian National Budget and Development Engineering Under Civil Rule." Journal of Public Administration and Governance 4, no. 4 (2015): 149. http://dx.doi.org/10.5296/jpag.v4i4.6913.

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Developed countries of the world always utilize their national budget as viable tools for development engineering. This is because of the potentials of effective budgets for the realization of better lives for the citizenry of such countries. However, the effective management of national budget has remained a mirage in developing countries including Nigeria. This paper examines the performance of national budgets in Nigeria under the present civilian government. The paper discovered dismal failure in the performances of national budgets as a result of irreconcilable disagreement between the Ex

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Morozov, O. V. "THE BUDGET PROCESS AND INTER-BUDGET RELATIONS IN MODERN RUSSIA." Federalism, no. 2 (July 22, 2019): 87–105. http://dx.doi.org/10.21686/2073-1051-2019-2-87-105.

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Questions of the organization of the budget process, relate not only to the ergonomics of the budget process, they go back to the problem of reproduction of state solvency. Meanwhile, the dependence of the state’s solvency on its efficiency, which, in turn, is a function of budget policy and features of decision-making on the use of public Finance, is not yet fully realized. The role and place of strategic planning documents in the budget policy, their relationship with the basic laws that directly affect the budget and tax, debt policy, financial relations of the Federal budget withthe budget

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Volna, Egor S., Elena B. Mishina, and Natalya L. Savchenko. "Improving the value added tax forecasting tools." Herald of Omsk University. Series: Economics 18, no. 4 (2020): 9–18. http://dx.doi.org/10.24147/1812-3988.2020.18(4).9-18.

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The value added tax (VAT) prediction is one of the essential tools to form the Russian Federation federal budget. Presently, there are various methods and tools to forecast taxes, including VAT. This research proposes to enhance the estimation of VAT inflow into the federal budget singling out certain formation factors in the GDP structure. The dynamics of the federal budget income in the period 2010-2019 has been examined. It has been stated that VAT refers to non-oil and gas revenues, while the structural analysis of this tax enables to single out domestic production VAT and import related V

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Lisal, Alvin, Asti Widayanti, and Magdalena Karismariyanti. "SISTEM INFORMASI PERENCANAAN DAN EVALUASI ANGGARAN BIAYA PRODUKSI MENGGUNAKAN PENDEKATAN METODE ACTIVITY BASED BUDGETING." Operations Excellence: Journal of Applied Industrial Engineering 10, no. 3 (2018): 219. http://dx.doi.org/10.22441/oe.v10.3.2018.002.

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As a manufacturing company before production, they should make production planning and calculate the production costs. One of the production cost planning tools are production budget. The company usually budgeting their production cost by prediction total cost, not consider the product, material, labour and mechine, its make company harder to evaluate the absorption of production budgets. Activity based budgeting method (ABB method) was a budgeting tools considering activity. The goal make this information system help company make production planning considering activity and evaluate company p

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Kovpak, Olena. "TOOLS OF COUNTERACTION OF BUDGET SECTOR DEVELOPMENT THREATS." Economic Analysis, no. 27(3) (2017): 31–36. http://dx.doi.org/10.35774/econa2017.03.031.

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Introduction. Significant social and economic changes, which are taking place in Ukraine, are caused by external and internal factors. Under certain conditions, they can have both positive and negative effects, and present a real threat. The provision of budgetary and national security of the state can become the effective counteraction to them. Purpose. The aim of the research is to clarify the essence of threats to budget security of the state; to allocate the internal and external threats; to study the existing ways of prevention and elimination the threats to state budget security. Method

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Ross, Philip E. "Tools & Toys - On Time And Under Budget." IEEE Spectrum 45, no. 7 (2008): 23. http://dx.doi.org/10.1109/mspec.2008.4547503.

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Hantsiak, Mykhailo. "PUBLIC DEBT MARKET AND BUDGET DEFICIT FINANCING TOOLS." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 19(47) (2020): 80–85. http://dx.doi.org/10.25264/2311-5149-2020-19(47)-80-85.

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The purpose of the study is to substantiate the need to determine the essence and place of the public debt market in the financial market. Achievement is ensured by the implementation of tasks: systematization of views of domestic and foreign scientists on the essence of the place of public debt in the classification system of financial market segments; study of the structure of the financial market in terms of segments that ensure the implementation of debt financing of public debts; development of a theoretical approach to the structure of the public debt market. The article considers and sy

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Sisto, Raffaele, Javier García López, Alberto Quintanilla, et al. "Quantitative Analysis of the Impact of Public Policies on the Sustainable Development Goals through Budget Allocation and Indicators." Sustainability 12, no. 24 (2020): 10583. http://dx.doi.org/10.3390/su122410583.

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Measuring the advances performed in the 2030 Agenda and the contribution of public policies remains a key issue. Budgets are acknowledged as one of the most powerful tools made available to administrations to push forward this contribution, and so several initiatives have risen to align budget items and Sustainable Development Goal (SDG) performance at all levels. The aim of this paper is to go beyond simple alignment and statistically analyze the interlinkages between budget and SDG achievement data. We have used the Spanish local administrations budget, together with indicators used to measu

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Mishra, Karen E., and Aneil K. Mishra. "Innovations in Teaching Advertising: Teaching Digital on a Shoestring Budget." Journal of Advertising Education 24, no. 1 (2020): 8–20. http://dx.doi.org/10.1177/1098048220913342.

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The field of advertising is becoming increasingly integrated with public relations and social media ( Kim, 2012 ). As a result, many employers expect new graduates to understand how to navigate this from both an integrated and digital perspective in their new careers. The challenge is that some advertising courses may be taught from a theoretical perspective and without the digital tools that new graduates will need to know how to use. The Tool Kit Friday innovation is designed to help students learn how to use new digital tools, and to create client projects with those tools while also learni

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LE, Oanh Thi Tu, and Nga Thi Nguyen. "Management Efficiency of Budgeting: Evidence from Public Universities in Vietnam." International Journal of Accounting & Finance Review 5, no. 1 (2020): 105–15. http://dx.doi.org/10.46281/ijafr.v5i1.618.

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Budgeting is an important tool helping managers in planning and controlling during the operation of universities. Budgeting plays a vital role in controlling budgeting activities in the short-term and provides appropriate implementation plans to achieve strategic objectives. This study aims to evaluate the management effectiveness of budgeting activities in Vietnamese public universities. Data was collected from 53 public universities in Vietnam through questionnaire. After collecting, the data is cleansed and analyzed on SPSS software by tools such as: Frequency statistics, price statistics,

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Kwon, Hyukchun, and Chang Wook Kang. "Improving Project Budget Estimation Accuracy and Precision by Analyzing Reserves for Both Identified and Unidentified Risks." Project Management Journal 50, no. 1 (2018): 86–100. http://dx.doi.org/10.1177/8756972818810963.

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Project risk is a critical factor in estimating project budget. Previous studies on this topic have only addressed estimation methods that consider project budget reserves against identified risks. As a result, project managers still face the challenge of completing projects within given budgets but without the relevant tools to deal with unidentified risks. This study proposes an approach for estimating reserves for both identified and unidentified risks separately. The study also suggests using the three-point estimation technique and R-value determination for estimating risk costs, which ca

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Chalova, A. Yu. "Breaking the Budget Rule to Rescue Economy." Vestnik of the Plekhanov Russian University of Economics 17, no. 5 (2020): 16–25. http://dx.doi.org/10.21686/2413-2829-2020-5-16-25.

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A high degree of uncertainty in the future development of global and Russian economy due to the corona-virus epidemic proliferation, the global economic downfall, which followed the introduction of quarantine measures in some countries make the issue of changes in state budget policy in the Russian Federation more and more acute. Despite the seeming finance stability of the budget system of the Russian Federation characterized by the surplus federal budget during two previous years and min deficit budgets of other levels, it still depends on external factors of the economic development. Policy

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Wade, Tara, Barbara Hyman, Eugene McAvoy, and John Vansickle. "Constructing a Southwest Florida Tomato Enterprise Budget." EDIS 2020, no. 6 (2020): 5. http://dx.doi.org/10.32473/edis-fe1087-2020.

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       Enterprise budgets are effective planning tools for growers in search of help with forecasting, resource coordination, and better production decisions. In essence, enterprise budgets can help producers determine what to produce, how many acres to produce, the cost of production, and the necessary price to be profitable. This 5-page fact sheet written by Tara Wade, Barbara Hyman, Eugene McAvoy, and John VanSickle and published by the UF/IFAS Food and Resource Economics Department describes the process used to create the 2017/18 enterprise budget

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Akhtaruzzaman, M., S. M. Sadakatul Bari, Syed Akhter Hossain, and Md Mahbubur Rahman. "Link Budget Analysis in Designing a Web-application Tool for Military X-Band Satellite Communication." MIST INTERNATIONAL JOURNAL OF SCIENCE AND TECHNOLOGY 8 (July 21, 2020): 17–33. http://dx.doi.org/10.47981/j.mijst.08(01)2020.174(17-33).

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In satellite communication, Link Budget analysis is the most important part to determine gains and losses of signals from the transmitter to the receiver. Most importantly, it investigates system performance and optimum power which must be received at the receiver channel. In some cases, this information could be generated, saved for past data analysis, and share with peer users which are not found in existing web tools. Thus, it is obvious to design a new Link Budget calculator with users, database, and data retrieval support. This work focuses on designing a Link Budget web tool for X-band s

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Lemishko, O. "Methodological tools of budget financing of the agricultural sector of the economy." Bioeconomics and Agrarian Business 11, no. 3 (2021): 57–68. http://dx.doi.org/10.31548/bioeconomy2020.03.057.

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The article is devoted to the development of methodological tools for budget financing of the agricultural sector of the economy of Ukraine. It is substantiated that the agricultural sector is a basic component of sustainable development of the national economy, a multiplier of general economic growth. The low quality of budget planning was diagnosed, which negatively affected the formation of the system of budget financing of the agricultural sector of the Ukrainian economy. Systemic shortcomings of the financial support of the agricultural sector of the economy from the State Budget of Ukrai

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Perchuk, Oksana. "Implementing the concept of "Budget for citizens" in the domestic practice of the budget process." University Economic Bulletin, no. 40 (March 1, 2019): 155–65. http://dx.doi.org/10.31470/2306-546x-2019-40-155-165.

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The subject of the research. The reform of public finances in Ukraine involves implementing measures to increase the openness and transparency of the budget system. The subject of the research is the role and place of the "Citizens’ Budget" in the context of reforming the system of public finances. The purpose of the article is to justify the concept of "Citizens’ Budget" and study the conditions and practices for its introduction into the domestic sphere of public finances. The methodology of the work. It was used a set of scientific methods and approaches in the work, including systematic, s

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Cifuentes-Silva, Francisco, Daniel Fernández-Álvarez, and Jose Emilio Labra-Gayo. "National Budget as Linked Open Data: New Tools for Supporting the Sustainability of Public Finances." Sustainability 12, no. 11 (2020): 4551. http://dx.doi.org/10.3390/su12114551.

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This paper presents the visualization of national budget, a tool based on Semantic Web technologies that shows by graphic representations the Chilean budget law published annually, and their execution by each state agency. We describe the processes for consuming open data from the Budget National Agency, and how this data is transformed and published to linked open data, based on a National Budget Ontology. Although similar initiatives have been developed on transparency and public budget around the world, we consider that there is no previous experience showing optimized access mechanisms bot

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Ferraresi, Massimiliano. "Political Budget Cycle, Tax Collection, and Yardstick Competition." B.E. Journal of Economic Analysis & Policy 21, no. 3 (2021): 1149–61. http://dx.doi.org/10.1515/bejeap-2020-0380.

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Abstract This paper exploits the political cycle of Italian municipalities to test for the presence of strategic interactions in the collection of local taxation. The revenue from the personal income tax surcharge—a tax tool of low salience—is (positively) plagued by political manipulation and is found to be a strategic complement, but only when mayors run for re-election, a finding consistent with the yardstick competition hypothesis. More salient fiscal tools, such as property tax and user fees and charges, are also (negatively) affected by budget cycles, but they do not appear to be spatial

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Aguzarova, Larisa A., and Inna I. Dzudtsova. "Budget tools for supporting the agro-industrial complex in China." Vestnik of North-Ossetian State University, no. 2(2020) (June 25, 2020): 94–101. http://dx.doi.org/10.29025/1994-7720-2020-2-94-101.

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The agro-industrial complex is one of the most important sectors in the economy of any country, and the Russian Federation is no exception. The modern development of the state’s economy largely depends on the level of development of the agro-industrial sector and the efficiency of management activities of its management. For more than 25 years, Russia has been in the process of reforming and transforming the agricultural sector. The level of agricultural development remains quite ambiguous. Stimulating the agricultural sector at the state level is a priority for advanced countries in economic

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Umanets, L. "Tools to increase the budget potential of amalgamated territorial communities." Scientific Horizons 83, no. 10 (2019): 51–57. http://dx.doi.org/10.33249/2663-2144-2019-83-10-51-57.

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Sun, Dechao. "Book Review: State Government Budget Stabilization: Policy, Tools, and Impacts." American Review of Public Administration 45, no. 2 (2015): 241–42. http://dx.doi.org/10.1177/0275074014545487.

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Janjusevic, Jelena. "Using sustainable development tools for solving property rights in Montenegro." Applied Studies in Agribusiness and Commerce 7, no. 2-3 (2013): 127–31. http://dx.doi.org/10.19041/apstract/2013/2-3/21.

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In recent months Montenegro has been faced with serious budget problems , one proposed solution of which has been to reduce the number of employees in state administration. Additionally, the costs of living are above the disposable budget of most households, in particular the high cost of electricity. While the government warns about a lack of electricity, the citizens are hardly in the position to cover these costs. Montenegro is dealing with the double challenge of inefficient use of space (the country features over 100,000 illegal homes)(I don’t understand the link between inefficient use o

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Chugunov, Alexey. "Formation of budgets of local self governance in the system of social development of territorial communities." University Economic Bulletin, no. 38 (July 3, 2018): 153–61. http://dx.doi.org/10.31470/2306-546x-2018-38-153-161.

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The subject of the study is theoretical and practical issues of the formation of budgets of local self-government in the system of social development of territorial communities. The purpose of the study is to reveal the priority tasks for improving the system of formation of budgets of local self-government. Research methods. The paper uses a set of scientific methods and approaches, including systematic, structural, comparative, factor methods, which allowed to realize the conceptual unity of the research. Results of work. The article reveals the role of local self-government budgets in the d

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Истомина, Наталья, and Natalya Istomina. "MANAGEMENT OF BUDGET PLANNING IN THE REGION OF THE RUSSIAN FEDERATION." Russian Journal of Management 4, no. 4 (2016): 474–79. http://dx.doi.org/10.12737/22542.

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Management of budget planning is especially important in modern conditions of uncertainty and crisis tendencies. Because of significant role, which territories play in a federal state, management of budget planning has to be carrying out consistently in each subject of the federation. In the article the results of research of a question of management of budget planning in the subject (region) of the federation are presented. The basic concept of «management of budget planning» is given, the characteristic of subjects of planning (with division into subjects of federal level and regional level)

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McGrann, James M., Kent D. Olson, Timothy A. Powell, and Ted R. Nelson. "Microcomputer Budget Management System." Journal of Agricultural and Applied Economics 18, no. 1 (1986): 151–56. http://dx.doi.org/10.1017/s0081305200005458.

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AbstractThe enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.MBMS was developed for use by extension staff, researchers, lende

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Vakhovych, I., I. Kaminska, and H. Nedopad. "METHODOLOGICAL APPROACHES TO ASSESSMENT OF BUDGET CAPACITY IN THE CONTEXT OF DECENTRALIZATION." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 210–18. http://dx.doi.org/10.18371/fcaptp.v1i36.227753.

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Assessment of the budget capacity of a region is an important tool for identifying its actual level as well as searching for reserves to build up and ways to solve local problems. The purpose of the article is to improve the methodological approaches to a comprehensive assessment of the region’s budget capacity. The purpose of the article is to improve the methodological approaches to a comprehensive assessment of the region’s budget capacity. The methodological approaches to assessing the budget capacity of the region, based on the implementation of four main stages and commissioning an analy

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Lobodina, Zoryana. "Theoretical and methodological principles of budget framework." Herald of Ternopil National Economic University, no. 1(87) (January 30, 2016): 45–55. http://dx.doi.org/10.35774/visnyk2018.01.045.

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Based on the scientific analysis of the theories and concepts developed by schools of financial thoughts, it is found that there is a high concern about a range of tools for government regulation, such as taxes, transfers, government expenditures, which are currently seen as elements of budget framework. The purpose of the study is to provide a scientific basis for the formation and functioning of budget framework as a system, its structure and properties; the subject of the research paper is to highlight theoretical and methodological principles for the formation and functioning of budget fra

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Vasvári, Tamás. "Hardening the budget constraint: Institutional reform in the financial management of Hungarian local governments." Acta Oeconomica 70, no. 4 (2020): 571–92. http://dx.doi.org/10.1556/032.2020.00037.

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AbstractKornai (2014) described the problems of municipal indebtedness in Hungary and analysed the process of bailout carried out between 2011 and 2014. In the same period, the central government also reformed the local government system, which included serious limitations of their financial independence. This study re-examines the state of the soft budget constraint (SBC) of Hungarian local governments. To start, the general theoretical framework of SBC is introduced. Then, the budget constraint on the Hungarian local governments before the bailout is described briefly, followed by an assessm

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Толкаченко, Галина Львовна, Наталья Евгеньевна Царёва, and Елена Константиновна Виноградова. "ESTABLISHMENT OF THE SYSTEM OF INTER-BUDGET TRANSFERS: HISTORY AND MODERN STATE." Вестник Тверского государственного университета. Серия: Экономика и управление, no. 1(53) (March 30, 2021): 41–49. http://dx.doi.org/10.26456/2219-1453/2021.1.041-049.

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Механизм межбюджетных трансфертов ежегодно подвергается критике, как стороны получателей бюджетных средств, так и со стороны исполнительных органов власти, осуществляющих их предоставление. Отмечена основная причина пристального внимания: межбюджетные трансферты являются мощным инструментом государства, позволяющим обеспечить социально-экономическое развитие регионов. Процесс совершенствования практики предоставления, распределения и использования межбюджетных средств всегда имеет историческую составляющую. Цель статьи - представление этапов развития и становления современной системы межбюджет

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Alandarov, R., and E. Zayceva. "The Development of the Tools of Fiscal Policy to Stimulate Economic Growth in the Russian Federation." Scientific Research and Development. Economics 8, no. 6 (2020): 42–51. http://dx.doi.org/10.12737/2587-9111-2020-42-51.

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Currently, the Russian economy is facing a number of exogenous and endogenous challenges that hinder economic growth and development. The budget policy of the state can, through the use of fiscal instruments, support declining business activity, which, on the one hand, requires an increase in public spending, including investment, and, on the other hand, a reduction in the tax burden. The paper presents an analysis of the most successful examples of using fiscal tools in modern Russia. The purpose of the article is to analyze the domestic experience of using fiscal instruments and identi

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Melnychuk, Nataliia, and Svitlana Zalyubovska. "CONCEPTUAL APPROACH TO UNDERSTANDING BUDGET MANAGEMENT IN THE PUBLIC REGULATION SYSTEM." Baltic Journal of Economic Studies 5, no. 5 (2020): 90. http://dx.doi.org/10.30525/2256-0742/2019-5-5-90-99.

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Based on the generalization of existing conceptual approaches to the budget management understanding in the public regulation system, a conceptual approach «Entity-Relationship-Result» Management is proposed, which made it possible to reveal the main trends in the budget management development in the public regulation system, determine its structural elements, deepen the budget management essence, characterize scientific approaches to understanding the components and principles of budget management, state your own vision of its methods and classification features. From this, a conceptual seman

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Bobryk, Oleksandr. "Financial independence of local self-government authorities in the context of budget decentralization." Bulletin of Mariupol State University. Series: History. Political Studies 10, no. 27 (2020): 75–87. http://dx.doi.org/10.34079/2226-2830-2020-10-27-75-87.

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The article deals with the problem of independence / dependence of local self-government of the Slovak Republic in the context of financial reform and budget decentralization. Financial reform and budget decentralization, as reform ideologues in Slovakia, have been defined as an opportunity to ensure the independence of local self-government. In general, administrative reform in the Slovak Republic can be divided into three stages. At the first stage (1990-1993) the basic level of self-government - communities (municipalities) was determined and the division into state administration and local

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Bhagat, Balasaheb Annasaheb, and Prashanth S. Salave. "Implementation Tools of Central Budget in the Context of Gender Justice." IOSR Journal of Economics and Finance 3, no. 3 (2014): 07–18. http://dx.doi.org/10.9790/5933-0330718.

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Karabayev, Eldar, Lyazzat Sembiyeva, Altai Zeinelgabdin, Lyazzat Beisenova, and Dzmitry Pankou. "Role of External Public Audit in Ensuring the Financial Stability of the Budgets of Developing Countries." Public Policy and Administration 20, no. 1 (2021): 108–17. http://dx.doi.org/10.5755/j01.ppaa.20.1.28389.

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The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial sta

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Demianyshyn, Vasyl’. "Conceptual framework for the budgeting mechanism of the state’s social and economic development." Herald of Ternopil National Economic University, no. 1(83) (February 22, 2017): 77–88. http://dx.doi.org/10.35774/visnyk2017.01.077.

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The article considers some approaches of domestic and foreign scholars to the interpretation of the concept of state’s budgeting mechanism. It involves the following: a set of types, forms, methods and means through which the state establishes budgetary relations; a number of forms, methods, instruments and tools of budgeting process and using budget resources; a practical model of implementation of the state budget policy; a set of tools and methods for government regulation of social and economic development of the state. It is proposed to interpret a budgeting mechanism of the state’s socio

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Borsch, Lyudmila, and Svetlana Gerasimova. "Performance Analysis of Regional Budgetary Policy." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 1 (April 2021): 87–101. http://dx.doi.org/10.15688/ek.jvolsu.2021.1.7.

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The article examines the actual scientific and practical problem of budgetary regional policy, the formation and use of a consolidated budget as an effective mechanism for allocating the budget to the municipal territories of the region. The effectiveness of the regional budget policy is influenced by the monetary policy of the central bank, which performs an important function of managing the monetary sphere, using tools and methods that affect socio-economic development with the use of complex processes of influencing the processes of reproduction, which determines the relevance of this stud

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Irawan, Shiddiq Ardhi. "Measurement of Ministry/Institution Budget Performance Efficiency Using Data Envelopment Analysis (DEA)." Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 2, no. 1 (2020): 43. http://dx.doi.org/10.33827/akurasi2020.vol2.iss1.art57.

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Efficiency is one of the tools used by the Government to measure the success of an activity. Based on PMK Number 214/ PMK.02/2017 it is regulated regarding the measurement and Evaluation of Budget Performance for the implementation of Work Plans and Ministries/Institutions Budgets. To measure budget performance achievement based on aspects of implementation 4 (four) variables i.e. budget absorption, output achievements, efficiency, and consistency of budget absorption towards planning, are used. This study aims to measure the efficiency level of Ministries/Institutions budget performance using

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