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Journal articles on the topic 'Financial resources of budgetary institutions'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Semin, Aleksandr, Rasul Uzbekovich Gusmanov, Niaz Faizov, Guzel' Neshitaya, and El'mira Gatiyatullina. "Factors and sources of financial resources of a budgetary institution." Russian Journal of Management 11, no. 4 (2023): 409–16. http://dx.doi.org/10.29039/2409-6024-2023-11-4-409-416.

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The article discusses issues on factors and sources of financial resources in a municipal budgetary institution. Municipal budgetary institutions, providing services to legal entities and individuals, receive financial resources or funds. Sources of financing are budgetary funds and extra-budgetary funds received from various other sources other than budgetary funds. The factors that practically form the financial resources of municipal budgetary institutions are the number of municipal services provided and the cost of one conventional unit of services. Particular attention is focused on the

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Чажаев, М. И., З. Р. Алироева, and М. А. Манцаева. "Theoretical aspects of the formation of the revenue side of budgetary educational institutions." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 623–29. http://dx.doi.org/10.34925/eip.2021.133.8.120.

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На данном статье рассмотрены теоретические аспекты формирования и использования финансовых ресурсов бюджетных учреждений. Понятие «финансовые ресурсы бюджетных учреждений» зависит от состава финансовых ресурсов учреждения. Формирование финансовых ресурсов бюджетных учреждений обусловлено следующими источниками: субсидии, поступления от приносящей доход деятельности в рамках оказания услуг и реализации продукции, добровольные пожертвования. This article discusses the theoretical aspects of the formation and use of financial resources of budgetary institutions. The concept of "financial resource

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3

Rak, Halyna. "WAYS OF IMPROVING THE METHOD APPROACH TO THE CONTROL OF USE OF FINANCIAL RESOURCES IN BUDGET INSTITUTIONS." Economic Analysis, no. 28(1) (2018): 161–67. http://dx.doi.org/10.35774/econa2018.01.161.

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Introduction. The national systems of state financial control in the conditions of the transformation period in Ukraine are considered. Their aim is to achieve the international standards. Method. In the process of research, a number of scientific methods have been used. They are method of comparison, method of grouping, method of analysis and synthesis. Results. Comparative analysis of cost-effective and effective audit models of the use of financial resources in budget institutions, taking into account differences in the system of state control of different countries of the world, is carried

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Borodin, A. V. "Improving Development Strategy of Budgetary Institution." City Healthcare 5, no. 4 (2024): 172–79. https://doi.org/10.47619/2713-2617.zm.2024.v.5i4p1;172-179.

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Background. In a competitive environment, budgetary healthcare institutions have less management tools and technologies than private organizations. Budgetary institutions are able to compete in providing advanced medical care, but not in attracting and retaining highly qualified workers.In addition, budgetary institutions have access to growing financial resources and untapped instruments, especially management technologies applied in commercial organizations. Some principles and methods of corporate governance can be implemented in the management processes of budgetary institutions in order t

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Kerimov, V. E. "Budgetary accounting of non-financial assets in public sector institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 20, 2025): 24–35. https://doi.org/10.33920/med-17-2503-03.

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Institutions of the public sector of the economy, in accordance with current legislation, perform their assigned functions and tasks on a daily basis that contribute to the social reproduction of goods. They are represented by state-owned, autonomous and budgetary institutions. At the end of each reporting period, each such institution generates and submits budget reports to various users, which provide data, including on the status and movement of non-financial assets. he composition of non-financial assets is extensive and includes property and material resources that belong to the instituti

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Tymchak, V. V. "Economic and legal aspect extra-budgetary financing of higher education institutions of Ukraine." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 276–81. http://dx.doi.org/10.24144/2307-3322.2021.64.51.

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Effective implementation of higher education policy is impossible without adequate financial support for higher education institutions. Given the deficit of budget funds, the higher education institutions faced significant difficul-ties in the formation of financial resources for the implementation of their functions, which forced them to look for sources of additional funds, especially extra-budgetary sources of funding. The purpose of the article is to study the economic and legal aspect extra-budgetary financing of higher education institutions, in particular to substantiate the feasibility

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7

Nashkerska, Mariya M. "Approaches to determining the main areas of analysis of the financial condition of a budgetary institution." Socio-Economic Problems of the Modern Period of Ukraine, no. 4(162) (2023): 35–39. http://dx.doi.org/10.36818/2071-4653-2023-4-6.

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This article examines the views of national researchers on the content of the term «financial condition of an enterprise» and «financial condition of a budgetary institution». The differences in assessing the financial condition of an enterprise and a budgetary institution are examined. The reason for the differences is the purpose of creation and the specifics of functioning of budgetary institutions and enterprises or other business entities. Since an enterprise is created by its owners to earn money and generate profit, it is important to assess the financial condition of the enterprise: li

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Holbeck, Michael, and Joseph M. Santos. "Estimating an Equitable Distribution of Instructional Resources within an Institution." Journal of Education Finance 46, no. 1 (2020): 100–116. http://dx.doi.org/10.1353/jef.2020.a784648.

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abstract: In this empirical study, we propose how to estimate an equitable distribution of instructional resources across a target institution’s academic units—colleges, for example. We define an equitable distribution as one that is proportional to the distribution of direct instructional costs across the target institution’s academic units. We define these (counterfactual) costs to be the financial resources an academic unit would surrender in order to provide its instructional services if the prices and quantities of its various inputs were identical to those of its peers. Because direct in

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9

Hlukhova, Valentyna. "INCOMES OF BUDGET INSTITUTIONS AS AN OBJECT OF ACCOUNTING." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2023): 7–17. http://dx.doi.org/10.35774/ibo2023.03-04.007.

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Introduction. In conditions of limited budgetary resources, the role of accounting of income of budgetary institutions from various sources is increasing. The correctness of the definition, completeness, and recognition of income as accounting objects has a significant impact on the quality of the assessment of the implementation of the estimate as the main financial planning and control document of a budget organization. This is especially relevant in conditions when national accounting standards in the public sector are being introduced in the public sector on the basis of international ones

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10

Ostonokulov, Azamat. "Improvement of methodology for accounting of extra-budgetary resources of public educational and medical institutions." E3S Web of Conferences 296 (2021): 06029. http://dx.doi.org/10.1051/e3sconf/202129606029.

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In the context of the pandemic, it is more relevant than ever to increase the expenditure of the state budget and the effective use of funds to ensure the openness and transparency of financial information about budget execution. This research investigates the sources of formation and direction of spending of extra-budgetary resources of public educational and medical institutions and the need to form systematic information about their movement from a scientific and theoretical standpoint. An analysis of the current state of accounting for extra-budgetary resources of public educational and me

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Siradjev, I. "Develop mechanisms to attract budgetary and extra-budgetary fund to improve the functioning of public education institutions." Общество и инновации 2, no. 6 (2022): 21–25. http://dx.doi.org/10.47689/2181-1415-vol2-iss6-pp21-25.

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To date, improving the level of activity of state educational institutions is a priority task. And also, their increase to the level corresponding to modern educational standards. This is possible, largely depending on the attraction and effective use of various financial and administrative resources. The main source of education is the State budget. However, the state budget is very limited, and there are many areas and sectors (problems) that require budget control. Thus, the state allocates financial resources, according to the adopted budget. At the same time, it is necessary to prevent th

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LUKIN, Andrei G., Elena P. TROSHINA, and Aleksandr Yu MATVEEV. "Digitalization and the management system of institutions in the sphere of public administration." Finance and Credit 30, no. 1 (2024): 20–44. http://dx.doi.org/10.24891/fc.30.1.20.

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Subject. The article addresses the management system of institutions in the public administration sector that were transformed into budgetary and autonomous under the organizational and legal reform. Objectives. The purpose is to investigate the influence of digital technologies on the management system of budgetary and autonomous institutions functioning in conditions of granting certain powers for self-regulation and self-sufficiency to the management of these institutions at the third stage of budgetary reform. Methods. The study employs universal methods of scientific knowledge, such as an

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Tchaikovskaya, L. A. "Sanctions and their impact on accounting in medical budgetary institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 24, 2024): 30–38. http://dx.doi.org/10.33920/med-17-2407-04.

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Accounting is especially important for medical budget institutions under sanctions, in order to ensure financial stability and effective resource management. This article is devoted to topical issues that reveal the impact of sanctions on accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article provides information about the healthcare sector, which is one of the most important sectors of the economy. It is shown that in sanctions conditions, wh

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Tchaikovskaya, L. A. "New federal standards in accounting for budgetary institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 21, 2025): 15–23. https://doi.org/10.33920/med-17-2504-02.

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The budgetary sphere, despite the remaining problems, demonstrates positive dynamics, sustainable development and the ability to adapt to modern conditions. Thus, in the context of dynamic development of legislation and significant complication of monitoring changes in the field of accounting of public finances, it seems appropriate to conduct a detailed analysis of the changes taking place. The study is relevant, since legislative changes in the field of accounting of budgetary institutions, coming into force in 2026, have high practical value. The following methods were used in the study: an

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Shakhobiddin, Mirzaev. "THE ROLE OF BUDGETARY CONTROL IN PREVENTING CORRUPTION AND MISUSE OF PUBLIC FUNDS." Journal of Management and Economics 4, no. 9 (2024): 20–29. http://dx.doi.org/10.55640/jme-04-09-04.

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This article explores the critical role of budgetary control in preventing corruption and the misuse of public funds. It highlights how systematic budget management, through the establishment of financial guidelines, audits, and accountability, reduces opportunities for financial misconduct. The paper emphasizes the importance of transparency and the use of digital tools for real-time monitoring and reporting to safeguard public resources. By analyzing these key aspects, the article underscores how effective budgetary control is essential in maintaining financial integrity and trust in public

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Artiushenko, Oleksandr. "Application linear programming and optimisation methods to improve the effectiveness of budget expeditures in the field financial support the military troops." Visnyk Taras Shevchenko National University of Kyiv. Military-Special Sciences, no. 3 (55) (2023): 41–47. http://dx.doi.org/10.17721/1728-2217.2023.55.41-47.

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B a c k g r o u n d . The relevance of this article lies in the fact that, in conditions of limited resources, the optimal allocation of financial resources is of great importance for the effective functioning of the state, including military units, as components of the budget system. The purpose of this study is to apply linear programming methods in combination with modern technologies to select the optimal allocation of resources to test a tool that will help institutions, including military units, use financial resources more efficiently and achieve maximum readiness and capabilities with

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Bobrova, E. A., and E. I. Mosina. "Methodological auditing tools of financial resources effectiveness of budgetary institution." Education and Science without Limits: Fundamental and Applied Researches, no. 14 (2021): 144–47. http://dx.doi.org/10.36683/2500-249x/2021-14/144-147.

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ЛАГОДІЄНКО, Наталія, Лариса ІВАНЧЕНКОВА, Вікторія ФУРСА, Лариса СКЛЯР та Ольга ЄВТУШЕВСЬКА. "ОСОБЛИВОСТІ ОПОДАТКУВАННЯ ТА ВЕДЕННЯ ПОДАТКОВОГО ОБЛІКУ В БЮДЖЕТНИХ УСТАНОВАХ УКРАЇНИ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(1) (2025): 393–401. https://doi.org/10.31891/2307-5740-2025-342-3(1)-57.

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The article provides a comprehensive analysis of the taxation system applicable to budgetary institutions in Ukraine, focusing on the organizational principles of tax accounting and reporting within these public entities. It outlines the unique operational characteristics of budgetary institutions that have a direct impact on their tax obligations and financial practices. The study identifies the types of taxes that such institutions are legally required to withhold, calculate, and remit, including personal income tax, military levy, unified social contribution (USC), environmental tax, proper

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Shcherbakova, Anna S. "Food waste in social institutions: financial losses of budgetary funds." Economy of agricultural and processing enterprises, no. 2 (2024): 41–47. http://dx.doi.org/10.31442/0235-2494-2024-0-2-41-47.

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Circular agriculture considered as one of the forms of sustainable development of the agricultural sector. The essence of the proposed new approach in agriculture based on the reduction of agricultural waste and the ability to use a closed production cycle to increase economic, social and environmental efficiency. The author has previously developed an experimental business model for the circular economy of agriculture and the agri-food system using the example of the Komi Republic. The study revealed that the main problem inherent in the circular economy of agriculture, as the disposal of ani

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20

Zamirbekkyzy, M., Zh Bulakbay, and G. Chernova. "Modernization of education system funding: investments in the future." ECONOMIC SERIES OF THE BULLETIN OF THE L.N. GUMILYOV ENU 143, no. 2 (2023): 242–51. http://dx.doi.org/10.32523/2789-4320-2023-2-242-251.

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The issues of education development are among the priorities of the economic and budgetary policy of the state. One of the most important issues is the optimization of financial resources directed to the education system of Kazakhstan, its efficiency and effectiveness. The article is based on an analysis of changes in the financial management of educational institutions, which is one of the goals of reforming the education system in Kazakhstan. The task of improving financial management is to increase the competitiveness of educational institutions, improve financial reporting, use modern meth

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Kuzmina, Alyona Aleksandrovna, Evgeniya Olegovna Tkacheva, Abbosbek Ravshanbek ugli Khoshimzhonov, Abdukodir Sobitjon ugli Khuzhamberdiev, and Mukhammadjon Abdulhamidov. "PROBLEMS OF FINANCIAL SUPPORT FOR AN EDUCATIONAL ORGANIZATION OF HIGHER EDUCATION." Scientific Review: Theory and Practice 14, no. 9 (2024): 1742–49. https://doi.org/10.35679/2226-0226-2024-14-9-1742-1749.

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The article is devoted to a comprehensive analysis of the financial support of an educational organization of higher education. The introduction highlights the importance of timely and sufficient funding for educational institutions and ensuring a high-quality educational process, as well as the growing role of extra-budgetary sources in conditions of limited budgetary resources. The relevance of the research is determined by several key points: firstly, the financial provision of the university affects the quality of the educational process and scientific activity, secondly, higher education

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Oliychenko, Igor, and Maryna Ditkovska. "FEATURES OF INTER-BUDGETARY RELATIONS IN THE CONDITIONS OF DECENTRALIZATION OF POWER IN UKRAINE." PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, no. 2(26) (2021): 154–63. http://dx.doi.org/10.25140/2411-5215-2021-2(26)-154-163.

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The article examines the features of inter-budgetary relations in the context of decentralization of power as an important tool for the formation of local budgets and their effective implementation with limited financial resources. The authors considered the factors influencing the decentralization process such as the taxation system, transfer policy, giving greater powers to local governments in developing programs of socio-economic development and analyzed the sources of financial resources of the region, problems of their formation and use, revenues and expenditures last years. Decentraliza

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ZAKHIDNA, Oksana, and Maryna KVASNIUK. "Analysis of financial security of health care in Ukraine." Economics. Finances. Law 11/3, no. - (2022): 37–39. http://dx.doi.org/10.37634/efp.2022.11(3).7.

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The paper examines the theoretical principles of managing the financial support of health care institutions, in particular, the economic essence and sources of their formation. The content of the concept of "financial resources of health care institutions" was studied and the legal framework was considered, which is mainly formed in accordance with the principles and priorities of the state health care policy defined by the Constitution of Ukraine, the Basics of legislation on health care and others adopted in accordance with them by acts of legislation regulating public relations in the field

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Kostyukova, Elena, Aleksey Bobryshev, Aleksandr Frolov, Nina Zargaryan, and Guzaliya Klychova. "STATEMENT OF MANAGEMENT ACCOUNTING BY DEVELOPING A BUDGETING SYSTEM ON THE BASIS OF FORMING THE FINANCIAL STRUCTURE OF A BUDGETARY INSTITUTION." Vestnik of Kazan State Agrarian University 18, no. 1 (2023): 115–20. http://dx.doi.org/10.12737/2073-0462-2023-115-120.

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The study was carried out with the aim of developing a budgeting system based on the formation of a financial management structure in a budgetary institution that promotes rational resource functioning, the achievement of established state goals and information objectivity. Based on a survey of specialists in the accounting and financial sphere of budgetary and commercial organizations, the demand was proved and it was established that the priority goals for the use of budgeting are the analysis of income and expenses (26.0% of respondents), detailed control and analysis of information on cost

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BULKOT, Hanna, and Nadiia BUHAI. "Efficiency of internal control of state institutions of Ukraine." Economics. Finances. Law 5, no. - (2023): 11–15. http://dx.doi.org/10.37634/efp.2023.5.2.

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Introduction. The introduction of a modern model of state internal financial control is aimed at strengthening the responsibility of managers for the management and development of institutions as a whole (managerial responsibility and accountability). Therefore, the implementation and operation of the internal control system is aimed at the economical and efficient use of resources provided by taxpayers for the development and sustenance of Ukraine. The purpose of this paper is to analyse the level of effectiveness and efficiency of internal control of state institutions of Ukraine. Results. T

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Kuleba, Yuliia, and Roman Shandra. "ESTIMATED FINANCING OF PUBLIC AUTHORITIES AS THE MAIN TYPE OF FINANCIAL SUPPORT OF ACTIVITIES BY THE BODIES OF THE PROSECUTOR'S OFFICE OF UKRAINE." Visnyk of the Lviv University. Series Law 74, no. 74 (2022): 103–9. http://dx.doi.org/10.30970/vla.2022.74.103.

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The article is devoted to the analysis of the financial support issue of the activity of the Prosecutor's Office of Ukraine bodies as the implementation of the estimated financing of public authorities. The importance of the research topic is due to the need to reduce the impact of a combination of factors on the activities of the prosecutor's office, such as the national economy, social problems, the danger of politicization of this law enforcement agency. The article analyses the concepts and features of estimated financing, the concept and objectives of financial support and why it is used

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Rajan Ram, Mr Pankajkumar, Prof Rameshwari Akkoikar, and Dr Ashwini Kshirsagar. "Study on Finance in Bright Way Institution." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 01 (2024): 1–13. http://dx.doi.org/10.55041/ijsrem28286.

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This study delves into the financial management practices of Bright Way Institution, exploring various aspects related to financial planning, budgeting, resource allocation, and performance evaluation. The financial health of an educational institution is crucial for its sustainability and ability to provide quality education. The research employs a mixed-methods approach, combining quantitative analysis of financial data with qualitative insights gathered through interviews and surveys. The study begins by providing an overview of the current financial landscape in the education sector and th

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Semenyshena, Nataliia, Oksana Radchenko, Andrii Zelenskyi, Nadiia Khocha, and Ulyana Pelekh. "Development of the institutional accounting for the needs of financial regulation: experience in the agricultural sector of Ukraine." Independent Journal of Management & Production 12, no. 6 (2021): s702—s720. http://dx.doi.org/10.14807/ijmp.v12i6.1760.

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The study of the accounting environment was conducted and proposals for improving its theory for the needs of the macro-level of management from the standpoint of institutional theories were formed. A working hypothesis is proposed on the dependence of data collection methods for financial regulation, the formation of a development strategy for the industry, the selection of the Structure of programs of state support for goods and services, and it is tested on examples of budgetary financial regulation of the agricultural sector of Ukraine. For this, the existing scientific approach and practi

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Chugunov, I., V. Makogon, and Yu Markuts. "INSTITUTIONAL TRANSFORMATIONS OF THE PUBLIC FINANCE SYSTEM." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 325–31. http://dx.doi.org/10.18371/fcaptp.v2i37.230298.

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Abstract. The article reveals the role of the public finance system in macroeconomic stability, regulation of economic processes, and improving the level and quality of life of the population. The directions of institutional transformations of the public finance system are determined. The authors disclose the provisions on improving the efficiency of public financial resources, improving public debt management tools, developing the institutional environment of public-private partnership, criteria for allocating public financial resources in the unfavorable dynamics of budget revenues. The shar

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Alchinova, F. Yu. "Internal Control in State Institutions." Accounting. Analysis. Auditing 8, no. 4 (2021): 90–101. http://dx.doi.org/10.26794/2408-9303-2021-8-4-90-101.

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The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control. It defines the main directions of internal control in the budgetary sphere and reveals the features of the budget process management. The author highlights the topical issues related to the necessity of strengthening the regulation of the state institutions activities and improving the internal control system. The purpose of the research is to analyze the procedure for organizing internal financial control in th

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Jianu, Marian. "Fundamental Elements Regarding the Organization of Internal Financial Control in Public Entities in Romania." International conference KNOWLEDGE-BASED ORGANIZATION 27, no. 2 (2021): 31–37. http://dx.doi.org/10.2478/kbo-2021-0044.

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Abstract Financial control, as part of internal managerial control and economic control, is an activity of overwhelming importance for the efficient, effective and economical use of resources economic and financial institutions in public institutions and beyond.The profile literature in this field has outlined the conceptual aspects, the necessary classifications and other defining dimensions of financial control as a highly responsible activity, meant to prevent facts contrary to the good management of wealth elements in public institutions and private entities.Preventive financial control, w

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Kostyukova, Elena, Aleksey Bobryshev, Guzaliya Klychova, Alsou Zakirova, Shaukat Khusainov, and Aleksandr Frolov. "Development of the budgeting system as a tool of management accounting in the budgetary institution." BIO Web of Conferences 116 (2024): 07001. http://dx.doi.org/10.1051/bioconf/202411607001.

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The study was conducted to develop a budgeting system based on the formation of financial management structure in the budget institution, contributing to the rational resource functioning, the achievement of established state goals and information objectivity. The objectives of the study included determining the degree of implementation of management accounting tool - budgeting - in the activities of institutions. In the course of the study the financial structure of organizations was developed, which is represented by budgetary institutions and commercial enterprises, where not only the form

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Apriani, Lisia. "Kecenderungan Perilaku Narsis pada Penganggaran di Perguruan Tinggi." EXERO : Journal of Research in Business and Economics 6, no. 2 (2024): 156–78. http://dx.doi.org/10.24071/exero.v6i2.6980.

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Within the scope of the company, the budget has a very important role in controlling and allocating financial resources. Budgetary slack is a crucial part of budgeting because it can affect company performance and managers' intentions. This research investigates the relationship that exists between narcissism and budgetary slack in the context of higher education institutions in Indonesia. In addition to considering the variable narcissism, this study also analyzes the role of gender as a moderating variable in this relationship. The approach taken by this study is quite unique, as it focuses

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Samohovec, Mariya. "THE MECHANISM OF AGRICULTURE SUPPORT FUNDS FUNCTIONING." Actual directions of scientific researches of the XXI century: theory and practice 9, no. 3 (2021): 27–38. http://dx.doi.org/10.34220/2308-8877-2021-9-3-27-38.

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Agriculture support funds is one of the variants for supporting agricultural producers, incl. budgetary functioning, worldwide. The main sources of formation and activities of agriculture support funds (in Uzbekistan, Kazakhstan and Armenia) were analyzed. The research is based on the official information materials for establishment and functioning of such funds (regulatory legal acts, articles of association, corporate documents, financial statements, etc.). The following conclusions were made as the result of the analysis: agriculture support funds may include own capital and attracted

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Koliesnichenko, Anastasiia S. "The State Investment Policy in the Context of Accounting and Taxation of Institutions of the Financial, Credit and Budgetary Spheres." Business Inform 3, no. 554 (2024): 80–87. http://dx.doi.org/10.32983/2222-4459-2024-3-80-87.

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The article determines that the significant growth of interest in the management of the process of generating profits and the use of investment resources in the field of implementation of investment and innovation projects and programs testifies to the special importance of investment operations as the main source of financial stability and further development of economic entities. It is substantiated that institutions of the financial, credit and budget sphere can use various forms of State regulation of investment activity, in particular, the most used of them are: management of State invest

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Liu, Xianqi. "Research on New Problems and Reform Prospects of the Budgetary Accounting System of Business Units." GBP Proceedings Series 5 (May 29, 2025): 116–22. https://doi.org/10.70088/21brxx38.

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As an important pillar of the national public service system, the budgetary accounting system of institutions is directly related to the efficiency of the use of financial funds and the rational allocation of public resources. In recent years, with the increasing complexity of the economic environment, the deepening of the financial system reform and the public's demand for transparency and performance, the traditional budgetary accounting system has gradually revealed a number of non-adaptive problems. For example, such as the rigidity of the budgeting method, lack of supervision in the imple

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Hanziuk, Svitlana, and Olha Brezhnieva-Yermolenko. "PARAMETRIC ANALYSIS OF THE BUDGETARY AND ESTIMATED FINANCING OF THE VOCATIONAL AND TECHNICAL EDUCATION INSTITUTION CITY OF KAMIANSKY." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(4) (September 28, 2022): 56–67. http://dx.doi.org/10.31319/2709-2879.2022iss1(4).264536pp56-67.

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In the article analyzes theoretical and practical aspects of financial support of educational institutions in Ukraine. It has been established that since 2014, the state has not been able to ensure the implementation of the amount of funding at the level of 7 percent, as stipulated in the Law of Ukraine "On Education", although in recent years, this indicator has been maintained at a stable level – 6 % of GDP. The state of financing education in Ukraine by components of the education system (preschool, full general secondary, professional (vocational-technical), higher, post-graduate) was cons

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Makohon, Valentyna, and Iryna Adamenko. "Financial stabilization directions of the national economy in the marital law conditions ." University Economic Bulletin, no. 58 (September 28, 2023): 133–39. http://dx.doi.org/10.31470/2306-546x-2023-58-133-139.

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Actuality of the research topic. Financial stabilization of the national economy is a strategic task of state institutions in the martial law conditions. Formulation of the problem. Military actions on the territory of Ukraine update the issues of implementing a sound financial and budgetary policy for the stabilization of the national economy. Analysis of recent research and publications. The formation and implementation challenges of the financial and budgetary policy of national economy stabilization are revealed in the scientific studies of: J. Keynes, P. Samuelson, J. Stiglitz, V. Tanzi,

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Făgădar (Ghișa), Margareta, and Claudiu –. Florin Deac. "TRENDS IN THE PRESENTATION OF BUDGET INFORMATION IN ROMANIAN FINANCIAL STATEMENTS." Annals of the University of Oradea. Economic Sciences 30, no. 30 (1) (2021): 212–19. http://dx.doi.org/10.47535/1991auoes30(1)023.

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The country’s general economic development links public finances with the state, which needs financing, as they are a major concern for specialists in the field. The budget has objectively established itself as an appropriate and indispensable support for the establishment and rational management of public financial activities. A budget provides an overview of resources and how they are redistributed to achieve organizational objectives. Although the need for a system of programming and highlighting revenue and expenditure to support the implementation of specific activities and the dimensioni

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Catan, Petru, and Vitalii Zamoiski. "External experience of the operation of small business support financial institutions." Moldoscopie 3, no. 90 (2020): 143–51. https://doi.org/10.5281/zenodo.4389222.

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In this article, we analyze the experience of the USA, Japan, Germany, Finland and France in the operation of financial institutions in the field of small business support. One of the important roles in the process of financing small business belongs to the state’s budgetary and fiscal policy. Another area, no less important, of financial support for small business is microfinance, which is the provision of financial services to a part of the low-income working population, entrepreneurs and small businesses, which do not have access to the services of the formal financial sector. In most

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Muthanga, Beatrice Nyambura, Paul Gichohi Maku, and James Ochieng Ogalo. "Pedagogical Transformation: Effects of Open Educational Resources on Teaching in Higher Institutions of Learning in Kenya." International Journal of Current Aspects 7, no. 2 (2023): 81–90. http://dx.doi.org/10.35942/ijcab.v7i2.336.

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OERs are viewed as providing chances to provide access to high-quality educational and informational materials globally in this age of digitization. By enabling access to digital materials, academic institutions are utilizing the technological revolution to transform teaching and research. With the removal of financial, legal, and technical barriers, more academic institutions and faculty members are now able to access digital materials online, transforming teaching and research on a global scale. OERs have made it possible to offer accessible and free information resources for everyone in the

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КИЧЕНИНА Т.Н., КИЧЕНИНА Т. Н., СКОРНЯКОВА А. А. СКОРНЯКОВА А.А., and ХАЙРУЛЛИНА Д. И. ХАЙРУЛЛИНА Д.И. "INTERNAL FINANCIAL CONTROL IN THE PROVISION OF PAID SERVICES IN THE MANAGEMENT SYSTEM OF BUDGETARY INSTITUTIONS." Экономика и предпринимательство, no. 5(166) (June 28, 2024): 1368–72. http://dx.doi.org/10.34925/eip.2024.166.5.279.

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В современных условиях согласно действующему законодательству бюджетные учреждения вправе осуществлять приносящую доход деятельность, в частности, оказывать платные услуги населению. Оплата за оказанные платные услуги осуществляется как в безналичной, так и наличной форме. В связи с этим, актуальными становятся вопросы организации системы внутреннего финансового контроля в бюджетных учреждениях при оказании платных услуг. В статье предложены меры по организации системы внутреннего финансового контроля, в основе которой, в том числе, лежит организация системы аналитического учета, системы регис

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Tys, Mykola S. "The Budget Component of the Financial Security of the Region and Its Assessment in the Wartime Conditions." Business Inform 3, no. 554 (2024): 49–56. http://dx.doi.org/10.32983/2222-4459-2024-3-49-56.

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The aim of the article is to disclose theoretical and applied approaches to assessing the budgetary component of the financial security of the region. It is proposed to consider the financial security of the region as a state that reflects the financial capacity of the territory to ensure the potential for development by balancing financial resources, taking into account existential risks, threats and dangers. An approach to assessing the budgetary security of the region has been developed on the example of the Lviv region. It is noted that the revenue part was formed at the expense of tax, no

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Darifah, Udung Hari, and Mohamad Erihadiana. "Educational Financing Management at Islamic Education Institutions." Bestari 20, no. 1 (2024): 55. https://doi.org/10.36667/bestari.v20i1.666.

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Financing has a crucial role in achieving educational goals that are productive, successful, innovative, efficient, and relevant. The realization of these components is contingent upon the availability of funding in Islamic educational institutions. In the realm of Islamic educational institutions, the factors that facilitate the achievement of an educational objective are the expenses or financial resources. The objective of this study is to provide a comprehensive description and analysis of topics pertaining to: budgetary strategies for allocating income, the utilization of funds in the fie

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Mutambara, Emmanuel, and Andrias Chinyoka. "The budgetary process for effective performance of universities in a resource stricken economy: a conceptual framework." Public and Municipal Finance 5, no. 3 (2016): 32–38. http://dx.doi.org/10.21511/pmf.5(3).2016.04.

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Sound budgetary processes form the bedrock of public expenditure in public institutions. This article proposes a conceptual budgetary framework for public universities in Zimbabwe. Zimbabwe’s public universities have been under fiscal stress due to the country’s harsh economic environment for close to three decades without any sign of improvement to the extent that there is a need to rethink the public university’s budgetary processes. To achieve this, the article draws from the early open systems theory by Ludwig von Bertanlanffy (1956), as revised by Gibran and Sekwat’s (2009). The basis of

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Chaudhary, Amar Kumar. "Zero-Based Budgeting as a Tool of Budgetary Control in Panchayati Raj in India." Asian Journal of Economics, Business and Accounting 24, no. 12 (2024): 173–83. https://doi.org/10.9734/ajeba/2024/v24i121600.

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Zero-based budgeting (ZBB) is a systematic approach to budgeting that starts from a "zero base," aiming to analyze the requirements and costs of each activity. The aim of this article is to explore the application of ZBB as an effective means of budgetary control within the Panchayati Raj institutions in India, with Nigeria serving as an example of its successful implementation. As the cornerstone of decentralized governance, Panchayati Raj plays an important role in implementing rural development programs while ensuring optimal use of resources. However, traditional methods of incremental bud

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Neklesa, Oleksandr, Elvira Sydorova, and Yana Paleshko. "Financial control as a tool in overcoming corruption." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, no. 1 (2021): 326–32. http://dx.doi.org/10.31733/2078-3566-2021-1-326-332.

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Corruption offenses nowadays remain a serious threat to the national security of a state. Persons empowered to perform state functions are the basic sources of corruption risks. The main document that outlines the basic principles of preventing and combating corruption in our country is the Law of Ukraine "On Principles of Preventing and Combating Corruption" and "On Amendments to Certain Legislative Acts of Ukraine on Liability for Corruption Offenses." Corruption in public finances is a threat that gives a momentum for the development of forgery of accounting and tax reporting documents, mis

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Tereshchenko, Hanna, та Kyrylo Kryshchenko. "ОСОБЛИВОСТІ ЗАБЕЗПЕЧЕННЯ ПРОЗОРОСТІ ТА ЕФЕКТИВНОСТІ БЮДЖЕТНОГО ФІНАНСУВАННЯ ОСВІТИ В УМОВАХ ВОЄННОГО СТАНУ". Educational Analytics of Ukraine, № 3 (2023): 45–55. http://dx.doi.org/10.32987/2617-8532-2023-3-45-55.

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The article addresses current issues related to ensuring transparency and efficiency of budget financing in the education sector under martial law. The authors analyze approaches to ensuring monitoring and transparency in the use of budget funds, which is particularly important during times when Ukraine is facing challenging circumstances, and the issue of rational allocation of available financial resources becomes critical. The article provides an overview of the amount of budgetary funding for education in Ukraine, which has been reduced since the beginning of russia's large-scale war again

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Buriachenko, Andrii, Tetiana Zhyber, and Sergii Petrukha. "IMPLEMENTATION OF SCIENTIFIC RESEARCH IN HIGHER EDUCATION: FEATURES AND PERSPECTIVES." Educational Analytics of Ukraine, no. 5 (2024): 127–38. https://doi.org/10.32987/2617-8532-2024-5-127-138.

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The publication is dedicated to the ontogenesis and prospects of ensuring the competitiveness of higher education institutions (hereinafter referred to as HEIs) in the educational services market within the paradigm of neoliberal state policy on higher education through the lens of scientific advancements and the practical implementation of research outcomes by their academic staff. In Ukraine, there is a noticeable shift in the financial support of HEIs, favoring the search for non-budgetary funding sources. The intensification of competition for financial resources, which considers both the

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Botnari, Nadejda. "Development and financing trends of higher education in the Republic of Moldova." Economica, no. 3(117) (October 2021): 104–13. http://dx.doi.org/10.53486/econ.2021.117.104.

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Insufficient financial resources, necessary to carry out the educational process with maximum efficiency, are among the numerous problems faced by higher education at the present stage. In this context, especially in the last decade, universities are concerned with identifying alternative sources of funding to those in budgetary funds, which have a temporary character and endanger the predictability and sustainability of training in the institution. The main aspects to be considered in the present article are: a) argumentation of the defining role of higher education institutions in the develo

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