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Journal articles on the topic 'Internal budgetary control system'
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1
Endovitskii, D. A., S. V. Golovin, and N. E. Spiridonova. "The relationship between external and internal control systems of the budgetary institution." International Accounting 23, no. 11 (November 13, 2020): 1240–52. http://dx.doi.org/10.24891/ia.23.11.1240.
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Subject. This article explores the relationship between external and internal control systems of budgetary institutions. Objectives. The article aims to analyze the relationship between external and internal control systems of the budget-funded entity. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article defines the contents of the concepts of External Control of the Budgetary Institution and Internal Control of the Budgetary Institution and compares external and internal controls, revealing common features and fundamental differences. The article also presents a structured system of external control in the Russian Federation and reveals the relationship between external and internal controls as elements of a unified control system. Conclusions. The interaction of external and internal controls rules out overlapping of control activities and contributes to improving external control efficiency and more efficient risk-oriented planning within internal control.
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Sayfutdinov, I. Ya. "EFFECTIVENESS OF INTERNAL FINANCIAL CONTROL IN BUDGETARY INSTITUTIONS." Juvenis scientia, no. 11 (2018): 17–19. http://dx.doi.org/10.32415/jscientia.2018.11.04.
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The article deals with the theoretical issues of the formation of the system of internal financial control carried out by budgetary organizations of our country. The relevance of the evaluation of the effectiveness of internal financial control in budgetary institutions is determined. Given the systematization of the subjects of the evaluation of internal financial controls. The role of the Federal Treasury in the analysis and evaluation of the effectiveness of internal financial control and the preparation of proposals for the improvement of control systems. The main shortcomings and problematic issues on the organization of internal financial control in the budget sector are reflected.
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Gadzhiev, N. G. "The Development of internal control system in a budgetary institution." Herald of Dagestan State University 33, no. 4 (2018): 6–15. http://dx.doi.org/10.21779/2500-1930-2018-33-4-6-15.
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Endovitskii, D. A., S. V. Golovin, and N. E. Spiridonova. "Developing internal control at social budgetary institutions: Some particularities." International Accounting 23, no. 5 (May 15, 2020): 543–66. http://dx.doi.org/10.24891/ia.23.5.543.
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Subject. This article deals with the issues related to the construction of a system of internal control of the activities of budgetary institutions. Objectives. The article aims to determine and describe particularities of the formation of an internal control system at budgetary institutions of the social sector. Methods. For the study, we used a risk-oriented approach, and the methods of analysis, grouping, comparison, and generalization. The largest institutions of higher education and healthcare located in the Voronezh Oblast are considered as case studies. Results. The article describes certain features of internal control at the budgetary institutions of higher education and healthcare. It proposes recommendations on the application of a risk-oriented approach to internal control at budgetary institutions, as well as structures of in-house control plan and control activity programme. Conclusions. Specific areas of activity, legal status, financing structure, activities on the part of the founder are the distinctive features of internal control at institutions of higher education and healthcare. When building an internal control system, it is necessary to focus on the risk-oriented model, taking into account the legal status, specific nature and range of the institution's activities, the way the internal control is organized and implemented, and the monitoring practices of the entities that exercise the authority of the founder in relation to the subordinate establishments.
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Сунгатуллина, R. Sungatullina, Гоголева, and O. Gogoleva. "Methodological Approaches to Evaluating the Internal Control System in Agricultural Organizations." Auditor 1, no. 4 (April 20, 2015): 23–33. http://dx.doi.org/10.12737/10920.
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The article presents the stages of evaluating the effectiveness of the internal control system in agricultural organizations. The classification of the stages of distortion
of facts of economic life concerning accounting procedure stageswas suggested. A matrix of general and application controls of agricultural organizations was
developed. Procedures to verify the operation of controls and control procedures in terms of budgetary subsidies accounting were presented.
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Shala, MSc Mervete. "Internal budget control." ILIRIA International Review 1, no. 1 (June 30, 2011): 89. http://dx.doi.org/10.21113/iir.v1i1.201.
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Internal control is established by the Government to ensure effective and proper operations of ministries, institutions and generally of all public agencies, in compliance with the law, the goals and objectives stated by them, to provide protection against abuse and mismanagement or poor governance.The instrument of internal audit entails a series of mechanisms which aim at enabling budgetary policies compliance, such as: financial reporting; effective system of communication between managers and staff; checks on accounting; control over processes and control over procurement.Generally, duties of internal control officers within ministries and institutions must be clearly divided to reduce the risk of inco-rrect behaviour. Operations of an efficient control mechanism influence and ensure conditions for rule of law, good governance, and democracy.
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Onyango-Delewa, Paul. "Social Networks-Budgetary Discipline Linkages in Sub-National Entities." Jurnal Ekonomi & Studi Pembangunan 22, no. 1 (April 5, 2021): 110–27. http://dx.doi.org/10.18196/jesp.v22i1.10576.
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This research intervenes with the seemingly endless empirical debate that seeks explanation to the notorious budgetary discipline problem in the local government. Some scholars attribute it to social networks, but others emphasize entity internal control systems. Supported by budgetary theory-structural equation modeling (SEM) triangulation, the researchers examined data from 33 districts, seven municipalities, and 345 sub-counties in Uganda (East Africa)’s north-western and eastern regions. The SEM results revealed that socio-economic structures and partisan politics are key social network constructs to predict budgetary discipline. However, another attribute, ethnicity, is not. Additionally, the internal control system mediates the social networks-budgetary discipline relationship as initially anticipated. Implications for theory and practice are discussed.
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NEDBALIUK, Iryna. "CONCEPTUAL APPROACHES TO CREATING A RISK-BASED BUDGET CONTROL SYSTEM." WORLD OF FINANCE, no. 2(55) (2018): 57–66. http://dx.doi.org/10.35774/sf2018.02.057.
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Introduction. The current state of the development of the budgetary system is characterized by a number of controversial and uncoordinated moments that increase the possibility of the emergence of budgetary risks and require minimization of possible budget losses associated with the existence of budgetary risks through the formation of a risk-based budget control system. Purpose. Formulation of conceptual approaches to the creation of a risk-oriented system of budgetary control. Results. The article defines the notion of “budget risk” and analyzes the risk factors of the budget system depending on the stage of the budget process. The components of the risk management process are determined, including identification, qualitative and quantitative risk assessment, risk response planning, risk monitoring and control. A risk-based budget control system has been established, it should focus on minimizing the negative consequences of risk in accordance with the above risk classification; identification of budgetary risks at the planning stage, formation and approval, execution and analysis of the latter's results; risk assessment by qualitative and quantitative methods. Conclusions. On the basis of the definition of the concept of “fiduciary risk” and its main characteristics, it is possible to distinguish conceptual approaches to the creation of a riskoriented system of budget control, which include: – firstly, the analysis of the risk factors of the budgetary system depending on the stage of the budget process; – secondly, compliance with the risk management process, including identification, qualitative and quantitative risk assessment, risk response planning, risk monitoring and control; – thirdly, the formation of a risk-oriented system of budgetary control, which should be guided by the minimization of the negative consequences of the risk in accordance with the above classification of risk; identification of budget risks at the planning, formation and approval stage, implementation and analysis of the results of the latter; Assessing the level of risk by qualitative and quantitative methods, including monitoring and risk assessment at national and local level. Thus, the introduction of a risk-oriented system of budgetary control is not aimed at eliminating the consequences of negative external and internal influences, but to prevent their occurrence will reduce the negative consequences of violations in the system of budgetary control.
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Ogorodnikov, Aleksey. "Formation of Internal Financial Control and Internal Financial Audit in the System of Executive Authorities." Journal of Economic History and History of Economics 19, no. 2 (June 30, 2018): 267–82. http://dx.doi.org/10.17150/2308-2588.2018.19(2).267-282.
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The article provides the history of the formation and organization of financial control and audit from Ancient Greece to modern Russia. The current representation of the concepts of «internal financial control» and «internal financial audit» are determined. The formation of internal financial control and audit in the context of the importance of the management of social and economic development is considered. The article points out the validity and effectiveness of internal financial control and audit in the system of executive authorities. The author describes the interrelation between the availability of internal financial control and audit in the financial and budgetary sphere and the effectiveness of solving social and economic tasks of the public sector of the economy. The article also provides the authors opinion about the classification of responsibilities for the implementation of internal financial control of executive authorities. The article describes the methods of internal financial control and audit that are presented by author as a range of financial procedures in the field of budgetary and financial and economic planning. The internal financial control and audit as one of the most important management functions that is carried out at all levels of subordination is a system of observations and checks of the correct functioning of the public authority in the process of implementation of taken decisions. The author also gives an idea of the current methods of conducting internal financial audit in the system of executive authorities. The article also presents the authors point of view about the concept of internal financial control and internal financial audit in public authorities.
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BISULTANOVA, A. A. "CURRENT PROBLEMS OF FINANCIAL CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 5 (2021): 104–8. http://dx.doi.org/10.36871/ek.up.p.r.2021.05.03.017.
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The author devoted his research to the study of financial control mechanisms, identified positive and negative trends in this area. He emphasized that the modern financial control system requires a deep rethink-ing due to its imperfections. The author also emphasized that the statistics of offenses and crimes in the budgetary sphere testifies to the systematic nature of these problems in the budgetary sphere. The author also highlights those internal and external factors that can have both a positive and a negative impact on the financial control system as a whole. The author attributed to the key problems in the field of financial control the lack of a unified approach to the implementation of control measures, as well as the need to tighten pun-ishment for irrational and inappropriate use of budget funds, since the effectiveness of financial control also depends on the level of financial discipline of participants in budgetary relations.
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Proskura, K. "ORGANIZATION OF INTERNAL CONTROL BY BUDGET ORGANIZATIONS (INSTITUTIONS) AS A BUDGETARY FUNDS MANAGER." Criminalistics and Forensics, no. 64 (May 7, 2019): 689–98. http://dx.doi.org/10.33994/kndise.2019.64.65.
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This article is devoted to the study of the organization and formation of the system of internal control by budget organizations (institutions), the definition and substantiation of the components and procedures of internal control, as well as the development of a mechanism for the practical implementation of this system in a budget institution (organization). The construction of an internal control system of a budgetary institution is based on the components: control environment (construction of the structure of the internal control system and its subordination, responsibilities and powers of internal controllers, requirements to their competence, their independence with respect to utsanov), risk management (identification and assessment of the probability and risk impact on the institution’s activities, costs, the risk response, in comparison with the resulting benefit from its reduction), control measures (which procedures and measures are implemented by the institution in order to ensure the effectiveness of internal control), information and communication, monitoring (reporting of internal control units and checking the results of its work by the supreme body). The organizational principles for the construction of internal control, the principles on which internal control is to be based, as well as the essence of the five elements of internal control, in accordance with which internal control is to be carried out by the administrators of budget funds, is regulated in the Methodological Recommendations on the organization of internal control by budgetary funds managers. in their institutions and in subordinate budget institutions (approved by the order of the Ministry of Finance of Ukraine dated September 14, 2012 No. 995). An important factor in the effectiveness of the internal control system’s operation is the accountability of the internal control units to the manager and parent organization, embodied in the provision of written reports on the results of control measures carried out with a certain periodicity, as well as the introduction of a mechanism for monitoring the elimination of identified deficiencies and violations. The existence and effectiveness of the internal control system’s functioning forms the basis for ensuring the effectiveness of the organization, including the efficient use of economic resources. Key words: budgetary institution, internal control, internal control system, internal audit department.
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Roshchektaeva, U. Yu, and S. A. Roshchektaev. "INTERNAL STATE (MUNICIPAL) FINANCIAL CONTROL IN THE CONTEXT OF THE FORMATION OF THE INSTITUTIONAL STRUCTURE." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 78–82. http://dx.doi.org/10.31775/2305-3100-2018-3-78-82.
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Аt present, the issues of the formation of the institutional structure of financial security are among the strategic priorities of state policy, which indicates the consensus achieved in the society on the significant role of Russia in the global financial system. One of the priority activities of the Russian state is to optimize the structure of public authorities in order to improve the efficiency and effectiveness of their activities. Particular attention in this process is given to the reform of the system of state financial control. In the modern economy there is a large range of problems and inaccuracies in the legislative regulation of financial control by public authorities. This situation leads to a significant reduction in the quality of the effectiveness of financial control by public authorities. In this regard, there is a need to study and clarify the role, function and place of bodies exercising state (municipal) control in the institutional structure, determine the importance of the participation of such bodies in the process of rational use of budgetary funds, in the formation and justification of methods and methodology for monitoring the effectiveness of planning and spending of budgetary funds, as well as measures to prevent violations of legislation in the budgetary sphere.
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Toropova, Irina Semenovna. "MODERN ASPECT OF INTERNAL CONTROL AND AUDIT IN RUSSIAN FEDERATION." Scientific Bulletin: finance, banking, investment., no. 3 (52) (2021): 31–41. http://dx.doi.org/10.37279/2312-5330-2020-3-31-41.
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The conduct of financial and economic activities of organizations, both budgetary and commercial, is associated with possible risks of non-compliance with the current legislation, making unreasonable management decisions by the top and middle management, which leads to reputational and financial losses. In order to forestall financial and reputational losses, organizations form an internal control system. In the Russian Federation, the formation of normative and legislative regulation of the organization and conduct of internal financial control and audit is taking place, both in relation to commercial organizations and organizations of the budgetary sphere. The article examines the order of organization, types, tasks of internal control and audit in various organizations. The organization of internal control and audit is considered in the article through the prism of legal regulation of this area in the Russian Federation and international regulations. The internal audit system, as an obligatory element of the management system, has been introduced in the banking sector and for public sector organizations. For commercial organizations, this issue is left to the management of the organization and the creation of an internal audit service is optional. The regulatory and legislative framework of the organization and methods of conducting internal control for organizations have been studied. The approaches to the organization and conduct of internal control have been investigated from the point of view of orientation towards possible risks. Based on the results of the study, the article concludes that the presence of an effectively functioning internal control system, which is based on an assessment of possible risks, contributes to an increase in the efficiency of the organization, the prevention of cases of fraud by the organization’s personnel, and an increase in the reliability of accounting, tax and other types of reporting
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Henttu-Aho, Tiina. "Enabling characteristics of new budgeting practice and the role of controller." Qualitative Research in Accounting & Management 13, no. 1 (April 18, 2016): 31–56. http://dx.doi.org/10.1108/qram-09-2014-0058.
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Purpose This paper aims to investigate the emergence of the enabling characteristics of new budgetary practices and their implications for the role of controller. Design/methodology/approach The longitudinal perspective of this qualitative case study is based on interviews of controllers and managers involved in budgetary work. This study monitored the four enabling characteristics of management control, namely, repair, internal transparency, global transparency and flexibility (Adler and Borys, 1996), related to the new budgeting practices in one global paper company. Findings The findings of the study demonstrate that the implementation of rolling forecasting was a major attempt at “repair” to remedy the incompleteness of accounting information, which made controllers experts in producing and delivering more realistic forward-looking information in the organization. The increasing internal and global transparency of new budgetary practices enabled controllers at various levels of organization to develop new competences, which helped controller network to build a holistic view of the totality of control and supply more relevant information in organization. Moreover, the inherent flexibility of the system was a major condition for improving organizational effectiveness in budgetary work. However, the study shows that the controller’s attitude towards enabling formalization is not necessarily positive if the system is not aligned with professional mindset and competence. Originality/value This study adds to the understanding of the complementarity between new developments of budgeting and controller role by addressing the enabling uses of management control systems, which have the potential to enhance the controller role change.
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Клычова, Guzaliya Klychova, Нуриева, and Regina Nurieva. "FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS." Vestnik of Kazan State Agrarian University 11, no. 3 (October 31, 2016): 92–99. http://dx.doi.org/10.12737/22683.
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In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.
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Grabova, Olga, Aleksandr Suglobov, and Anton Grabov. "The state and municipal financial control system and innovations in the Russian Federation." Russian Journal of Management 9, no. 1 (April 14, 2021): 31–35. http://dx.doi.org/10.29039/2409-6024-2021-9-1-31-35.
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The subject under research of this article is the control and revision (audit) activities institutions in the budgetary sphere in modern conditions. The purpose of the research is to present the system and innovations structuring in the imperative subject-object sphere of control and revision (audit) sphere, as the main aspect of state and municipal organizations management. Research methods: general scientific methods, systemic and institutional analysis. This article summarizes the control and revision (audit) activities theoretical foundations; systematizes the modern institutional internal and external state structure and municipal financial control of the Russian Federation as well as innovations of internal state and municipal financial control, relatively to the legislative support.
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Nogueira, Sónia Paula da Silva, and Susana Margarida Faustino Jorge. "The perceived usefulness of financial information for decision making in Portuguese municipalities." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 116–36. http://dx.doi.org/10.1108/jaar-05-2014-0052.
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Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness. Findings Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities’ internal users’ attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making. Research limitations/implications The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject. Practical implications The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes. Originality/value This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.
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Bondaruk, T. H., L. Ye Momotiuk, and O. S. Bondaruk. "Budget Security as Factor of Economic Development of the State." Statistics of Ukraine 89, no. 2-3 (November 24, 2020): 40–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.05.
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A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state.
It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistribution through the budgetary system; the growing figures of the total public debt, the government guaranteed debt and the payments to service and repayment of the public debt in Ukraine; the persisting high deficit of the public budget; high level of centralization of the budgetary funds.
It is substantiated that the execution of budget revenues involves two main dimensions of risk activities, which are the threats related with the proceeding of taxes and other categories of obligatory payments to the budget, and the administrative threats stemming from the existing system of tax administering. The impact of the first group of threats can be minimized by building up a rational budgetary system with the optimal level of fiscal burden. Minimization of the impact from the second group of threats will enable for the effective work of government bodies charged with administering and control.
The factors that cause risks and threats of budget losses resulting from failures in the budget revenues administration system are determined: risks which occurrence will result in the budget revenues never reaching the expected levels due to the inefficiency of forecasting and planning of budget revenues and failures in the routine operation process, first and foremost when mobilizing payments to the budget; risks of the excessive costs with the occurrence of which the costs for guaranteeing the projected figures of budget revenues by revenue category will exceed the economically viable ones; risks of the violation of the law, and risks of budget revenues administering per se.
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Bondaruk, T. H., L. Ye Momotiuk, and O. S. Bondaruk. "Budget Security as Factor of Economic Development of the State." Statistics of Ukraine 89, no. 2-3 (November 24, 2020): 40–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.05.
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A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state.
It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistribution through the budgetary system; the growing figures of the total public debt, the government guaranteed debt and the payments to service and repayment of the public debt in Ukraine; the persisting high deficit of the public budget; high level of centralization of the budgetary funds.
It is substantiated that the execution of budget revenues involves two main dimensions of risk activities, which are the threats related with the proceeding of taxes and other categories of obligatory payments to the budget, and the administrative threats stemming from the existing system of tax administering. The impact of the first group of threats can be minimized by building up a rational budgetary system with the optimal level of fiscal burden. Minimization of the impact from the second group of threats will enable for the effective work of government bodies charged with administering and control.
The factors that cause risks and threats of budget losses resulting from failures in the budget revenues administration system are determined: risks which occurrence will result in the budget revenues never reaching the expected levels due to the inefficiency of forecasting and planning of budget revenues and failures in the routine operation process, first and foremost when mobilizing payments to the budget; risks of the excessive costs with the occurrence of which the costs for guaranteeing the projected figures of budget revenues by revenue category will exceed the economically viable ones; risks of the violation of the law, and risks of budget revenues administering per se.
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Choiriah, Siti. "Effect of Internal Control Systems, Information Asymmetry and Environmental Uncertainty on Budgetary Slack." Scholars Bulletin 05, no. 11 (November 30, 2019): 604–10. http://dx.doi.org/10.36348/sb.2019.v05i11.001.
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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 out. The monitoring of the key national indicators of control of the social and economic component of budget programs, in which financial resources are used, is conducted. Its purpose is to design, develop, improve and use of audit indicators for independent control over the efficiency of the use of financial resources in budgetary institutions. The ways of estimation of efficiency of use of financial resources in budgetary institutions, which are widespread in international and domestic practice of the state financial control, are found out. The obtained scientific results will give an opportunity to get acquainted with the issues of internal control over the use of financial resources in budgetary institutions in Ukraine, as well as to develop methods for assessing the relationship between productive and costly forms of auditing of the use of allocated financial resources in budgetary institutions.
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Mardiana, Mardiana, and Supami Wahyu Setiyowati. "KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN." El Muhasaba Jurnal Akuntansi 12, no. 2 (July 22, 2021): 116–26. http://dx.doi.org/10.18860/em.v12i2.11813.
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The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.
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Mironova, Svetlana M., Aleksandr I. Mordvintsev, and Sergey G. Skvortsov. "Organization of Internal Financial Audit in Local Self-Government Authorities and the Role of Municipal Control and Accounts Authorities in Raising Its Efficiency." Financial law 11 (November 12, 2020): 7–13. http://dx.doi.org/10.18572/1813-1220-2020-11-7-13.
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From January 1, 2020, amendments were made to the Budget Code of the Russian Federation on the conduct of an internal financial audit, as well as the powers of control and accounting bodies to prepare proposals for improving internal financial audit were clarified. At the municipal level, not all chief administrators of budgetary funds have properly organized the system of internal financial audit according to the new rules. In particular, this is due to the fact that all federal standards of the Ministry of Finance of the Russian Federation have not yet been adopted, on the basis of which an internal financial audit should be conducted. In this situation, the control and accounting body of the municipality can become the link of interdepartmental interaction, which, by virtue of the powers assigned to it, proposes measures to improve the organization of the internal financial audit system. A number of proposals have been made for organizing such work by the control and accounting bodies.
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Prodanchuk, Mykhailo, and Yuliia Bezdushna. "Accounting for non-current assets in budgetary institutions: problems and solutions." Ekonomika APK 314, no. 12 (December 28, 2020): 22–28. http://dx.doi.org/10.32317/2221-1055.202012022.
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The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.
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Rathnasekara, Kaveesha, and Tharusha Gooneratne. "Levers of control, complementariness, tensions and budget use: a case study." Measuring Business Excellence 24, no. 3 (May 30, 2020): 401–16. http://dx.doi.org/10.1108/mbe-12-2019-0120.
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Purpose The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels. Design/methodology/approach This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents. Findings The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances. Research limitations/implications This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study. Practical implications It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed. Originality/value Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.
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Boltinova, O. V. "Financial Control over the Implementation of the “Megasience” Class Scientific Projects: Current State and Prospects of Improvement." Actual Problems of Russian Law 16, no. 4 (May 3, 2021): 39–46. http://dx.doi.org/10.17803/1994-1471.2021.125.4.039-046.
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The paper is devoted to financial control exercised over the implementation of “megasience” class scientific projects. In order to create an innovative economy, the State continues to develop research and development, in particular the creation of unique projects of the “megasience” class. Funding for such studies is usually carried out from budgets of various levels of the Russian Federation’s budgetary system as part of priority national projects or federal programs. Therefore, state financial control over the effective and targeted use of funds of the budgets of the budget system of the Russian Federation gains importance. The paper discusses the current conditions of state financial control over the implementation of scientific projects of the “megasience” class, defines the list of subjects possessing the powers of both internal and external state financial control, highlights their differences and characteristics. The author carries out the analysis of monitoring as one of the activities of the Accounts Chamber of the Russian Federation, where emphasis is made on budgetary monitoring. The paper analyzes problems and shortcomings in the implementation of state financial control over the scientific projects. It also describes the features of the current state of state financial control and highlights tendencies of its development and improvement.
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Vasyakin, Bogdan S., and Elena G. Perepechkina. "Problems of organizing a public audit of the budget sphere." Theoretical and Practical Aspects of Management, no. 9 (August 24, 2020): 30–42. http://dx.doi.org/10.46486/0234-4505-2020-9-30-42.
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Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of state audit in addition to the control and accounting bodies, internal audit bodies in the field of budgetary relations. The aim of the study is to look at the problems of state audit and financial control in the Astrakhan region. The objectives of the study are to identify the problems of state audit and financial control in the Astrakhan region, as well as to develop recommendations to eliminate the identified problems and improve the economic security of the region. The results of the study. The analysis of the annual reporting in the Astrakhan region revealed the dynamics of financial irregularities in the financial and budgetary sphere for the period 2015-2018. The largest percentage of the Total Financial Violations of the Department is accounted for by «Other financial irregularities» based on accounting irregularities, such as: distortion of accounting, violation of the order of its conduct; the provision of knowingly unreliable budget reporting or other information; violations of the accounting of budgetary obligations, etc. Thus, studies of data on control activities of the Astrakhan region's RCD showed a high level of risk to the economic security of the region. The reason for which is a weak accounting system, violations in it.
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KOZACHENKO, Anna. "EVALUATION OF THE STATE OF INTERNAL AGRICULTURAL CONTROL IN THE SYSTEM OF MANAGEMENT OF SCIENTIFIC RESEARCH INSTITUTIONS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3 (43) (March 2019): 131–43. http://dx.doi.org/10.37128/2411-4413-2019-3-11.
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The activity of scientific research institutions is not deprived of the internal risks most commonly connected with unfair actions of official and materially responsible persons, instances of fraud and forgery. Taking the above into account, economic operations taking place in such institutions are subject to internal control for the purpose of a target and most effective use of financial resources. The mechanisms of realization of internal control can be diverse and depend on the sizes and the structure of households, experiment and selective stations and structures of their administration. As practice shows, internal control should not be limited only to checks of the legitimacy of the carried-out operations and the level of performance of planned targets. The strategic direction and control of a condition of economic processes at different stages of its consecutive implementation is the key to a stable functioning of scientific and research establishments, and a correctly created system of internal control is capable to prevent considerable volumes of the carried-out violations even without external influence. These problems defined the relevance of the article and the purpose of further research. The assessment of the system of internal control of The Institute of Bioenergy Crops and Sugar Beet (IBC&SB) NAAS which has its own network of the research stations and research households located in various agricultural regions is carried out and gave ground to be convinced that they for the purpose of specification of control functions in management process and at different stages of the sequence of their implementation, in this integrated research institution there are the following component (types) of control: 1. Administrative control is a set of procedures directed to the implementation of production and financial plans and also duties by officials. It is carried out automatically within the approved internal organizational and administrative documents. 2. Accounting control is a set of procedures for identification of deviations of the actual indicators from planned ones (accounting records), the safety of assets of the enterprise, prevention of shortcomings and elimination of risks in the activity of an enterprise, ensuring the reliability of accounting data and financial statements. 3. Technological control is a set of the procedures providing production technology compliance (cultivation of grain crops (except rice), leguminous crops and seeds of oil-bearing crops, vegetables and cucurbits crops, root crops, biopower cultures, and sugar beet), norms and standards of a raw materials consumption, quality of goods manufactured. The organization of internal control, as a rule, contains several stages the identification of which depends on the purposes, tasks, and expediency of check. The stages of internal control which take place at The Institute of Bioenergy Crops and Sugar Beet NAAS are the following: I stage - control planning of efficiency of budgetary funds usage. Within the given stage of internal control of IBC&SB NAAS, it is expedient to carry out the formation of the list of the priority directions of control on the basis of strategic objectives of the institution. Besides, the compliance with duty regulations validating distribution of functional authority of heads of departments for the purpose of determination of the adequacy of distribution of duties, for the competence of personnel is necessary; II stage - the realization of control actions within the monitoring procedure of effective management of budgetary funds. This stage includes the check of: 1) accuracy of the results of the statement of estimates implementation; 2) accuracy of account and use of noncurrent assets, supplies of the institution; 3) accuracy of petty cash operations management and observing cash discipline; 4) operations on accounts in banks and treasury; 5) reliability and reality of treatment in accounting of accounts receivable and accounts payable; 6) accuracy of payroll accounting and payroll payment and mandatory deductions; 7) accuracy of reflection in accounting and use of funding of the institution; 8) expenditures for the creation of an innovative product; 9) documentation of the operations on intellectual property items within capital assets and expenses on research works. III stage - summing up control activity. It contains the approval of reports on results of the check, control of the implementation of the recommendations aimed directly at control object. The efficiency of internal control of The Institute of Bioenergy Crops and Sugar Beet NAAS according to the conducted research depends not only on the considered check stages but also on the measures on its stimulation in the time aspect. The analysis of sources of scientific literature gave reason to make sure that most scientists divide control based on implementation term (timing) for: 1) the preliminary in-house control implemented at the stage of adoptions of management decisions prior to certain economic operations; 2) current internal control that is expedient to carry out in the reporting period for the purpose of timely and expeditious identification of the deviations and reasons which entailed them; 3) the following internal control directed to the check of lawful, correct carrying out and reflection of the financial and economic transactions presented in primary documents, account books and reporting forms. During the research of The Institute of Bioenergy Crops and Sugar Beet NAAS activity, it was necessary to observe the usage of only such form of control as the subsequent control which is implemented according to results of activity of the budgetary institution. It is proved in the article that internal control is one of the most important functions of management, as with its help the check on execution and efficiency of management decisions, control of existence and use of resources and also identification and elimination of deviations in the system of financial activity of institutions is provided. That is, internal control in the integrated research institutions has to provide timeliness of information introduction and allow to quickly prevent possible development of crisis situations with the purpose of adoption of effective management decisions. The combination of the offered stages of implementation of internal control, methodical procedures and measures of stimulation in time aspect to influence stable functioning of institutions including The Institute of Bioenergy Crops and Sugar Beet NAAS on assets saving and their rational use, observance of domestic policy, prevention and exposure of violations, the accuracy of accounting records, preparation of reliable and accurate financial information.
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Birca, Aliona, and Liliana Lazari. "TRANSPARENCY OF INFORMATION – IMPORTANT MANAGEMENT INSTRUMENT IN ENSURING PERFORMANCE AND DEVELOPMENT OF CORPORATE GOVERNANCE." Akademos 60, no. 1 (June 2021): 68–76. http://dx.doi.org/10.52673/18570461.21.1-60.09.
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The degree of transparency of an entity is assessed according to the entity’s policies, control environment and access conditions of the various categories of stakeholders. Modern corporate governance determines the entity to adapt to the new market conditions, promoting a sustainable evolution in conditions of maximum transparency. In ensuring sustainable development, management must model its resources in such a way that the cost does not exceed the price and, at the same time, give credibility to stakeholders that the entity will reap long-term benefits. Performance means the most appropriate tools for translating financial and non-financial information into the entity’s successful language in a sustainable way. Promoting transparency in the decision-making process involves placing on the entity’s website information on the structure of corporate governance, risk management, internal audit and internal control, the company’s remuneration policy, the performance appraisal system and the budgetary system.
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Sergeev, Leonid Ivanovic. "Usage of specialized information systems aggregator for estimation of state expenditures (based on data of the aggregator portal of the Accounts Chamber of Russia)." Финансы и управление, no. 3 (March 2020): 56–73. http://dx.doi.org/10.25136/2409-7802.2020.3.33768.
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Multiple digital portals of government branches and commercial structures, as well as social networks give a new perspective on the topical issues of socioeconomic development. This trend also includes digital platforms of government branches and business structures that ensure state expenditure management. The subject of this research is the state expenditures reflected in the portal of the Accounts Chamber of the Russian Federation. The author generalizes the content of information featured on the aggregator portal of the Accounts Chamber of the Russian Federation pertaining to state finances. Analysis is conducted on the number of the completed state contracts in accordance with the level of governance and varied ranges of value of such contracts. The article considers the regions with highest rating by share of “internal” contracts and the dynamics of monthly allocation of state subsidies. Analysis is also conducted on the number of contracts, subsidies, controllers and recipients of budgetary funds, as well as national projects budgeting of the Russian Federation. The established system of structurization of state expenditures indicates the existing in Russia architecture of formation of budgetary and extrabudgetary financing system of state obligations and national development projects. Various digital platforms of government branches necessary for managing state resources and that allow analyzing their require a certain consolidation of methodological and processing bases for assessing the efficiency of allocation of budgetary and extrabudgetary expenditures of the country. Such platforms should contribute to finding optimal ways for centralization and decentralization of budget resources, develop the channels for transfer of state funds that allow budget savings, increase the effectiveness of state control, and prevent excessive use within the system of state administration. The conclusions are reduced to the need for consolidation of methodological and processing bases for effective assessment of the usage of budgetary and extrabudgetary expenditures of the country.
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Shramko, O. "TYPICAL VIOLATIONS DETECTED DURING THE AUDIT OF MILITARY UNITS OF THE ARMED FORCES OF UKRAINE." Visnyk Taras Shevchenko National University of Kyiv. Military-Special Sciences, no. 2 (46) (2021): 52–57. http://dx.doi.org/10.17721/1728-2217.2021.46.52-57.
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The article considers the general principles of internal audit, the concept, essence, as well as theoretical principles and methodological features of internal audit in the military units of the Armed Forces of Ukraine. Considerable attention is also paid to the purpose of internal audit in general and in the Armed Forces of Ukraine in particular. The definition of audit and internal audit is given in accordance with the norms of current regulations of Ukraine. The process of planning, organization and direct conduct of internal audit, as well as the results of auditors' work is described in detail, the analysis of the regulatory framework for conducting internal audit in budgetary institutions and, in particular, in the Armed Forces of Ukraine. Particular attention is paid to the stages of audit, analysis of typical violations identified in the process of internal audit and internal control. The analysis of the results of the internal audit for 2014-2019 is carried out, the typical violations revealed in the process of internal audit are given, and the violations in 2019 are considered in detail. Low professionalism and negligent performance of duties by officials appointed to the positions of heads of services and relevant officials are common causes of violations of poor records of military property in military services, which have led to losses, risks of illegal expenditures and shortages. Military units assigned to support, which in their duties had to work out timely documents on the accounting of material values, spending according to the norms and write-off of military property, keeping books of losses and shortages. Today there is a question of introduction of effective system of the organization of internal audit and adaptation of its technique to activity of budgetary institutions including military units of Armed forces of Ukraine in the conditions of reforming and deepening of integration processes in economy of Ukraine.
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Berg, Terje, and Dag Øivind Madsen. "The evolution of a management control package: a retrospective case study." Journal of Applied Accounting Research 21, no. 4 (June 19, 2020): 763–81. http://dx.doi.org/10.1108/jaar-10-2019-0148.
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PurposeThis paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package.Design/methodology/approachThis paper employs a retrospective single-case methodology where a company is followed over a ten-year period (2005–2015). Theoretically, the paper builds on Malmi and Brown's (2008) MCP framework while also utilizing Simons' (1994) levers of control framework as well as Abrahamson's (1991) management fashion theory.FindingsThe company's MCP evolved in several ways. First, there was a change from using an interactive to a diagnostic budget. Second, the Balanced Scorecard approach was replaced by a narrow, strong focus on shareholder value. Finally, the quality system was reduced from a system for continuous learning and improvement to a system for compliance purposes only.Research limitations/implicationsThis paper offers naturalistic generalization to enable a holistic understanding of the changes to a management control package over time. The findings suggest that history matters in the design and configuration of MCPs. The MCP has evolved from being balanced and interactive, resembling Beyond Budgeting, to a diagnostic approach resembling traditional budgetary control. In 2005, the different controls were complementary and used for different purposes, while in 2015 the controls solely support the creation of shareholder value. The findings also indicate that management accounting innovations such as The Balanced Scorecard and Beyond Budgeting in this specific context may be considered fashions or even fads.Practical implicationsThe findings of the paper could be useful for CFOs and other managers who are involved in the design and configuration of MCPs. The findings show that internal and external events shape how much leeway managers have in the design and configuration of MCPs.Originality/valueThe paper answers a call for more empirical studies on MCPs. By adopting a retrospective approach, the paper can provide insight into the temporal evolution of a control package.
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Averkin, Yakiv. "The organization of management accounting on the example of brewing enterprises." Herald of Ternopil National Economic University, no. 3(89) (October 10, 2018): 117–25. http://dx.doi.org/10.35774/visnyk2018.03.117.
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The research paper highlights the issue of the organization of management accounting on the example of brewing enterprises. The purpose of the article is to reveal key characteristics of the organization of management accounting on the example of brewing enterprises. It is pointed out that management accounting is an integrated system of gathering, processing and transmitting information on revenues and expenses of enterprises to internal users in order to ensure effective cost management and yield good financial results. It is emphasized that in management accounting there are no restrictions regarding the choice of methods and regulations. Therefore, enterprises develop their own system of management accounting taking into account various parameters and factors. Also, accountants give consideration to enterprise’s economic information. With a view to introducing management accounting in brewing enterprises the following stages are suggested: presentation and approval of management accounting policies of the organization; development and approval of internal organizational standards for management accounting; approval of primary documents and records for management accounting; approval of accounts for management accounting; development of the budgetary system of brewing enterprises; development of methods for exercising control over budget execution and cost control. It is noted that the organization of management accounting in industrial enterprises is a process of transferring methodology into practice. It is concluded that Department of Management Accounting within the institutional and managerial structure of a brewing enterprise should be established in order to support efficient business operations and economic activities. The general and special research methods used in the article include: generalization, grouping and comparison, analysis and synthesis, induction and deduction, etc.
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MYKYTIUK, Ihor. "INCREASE OF STIMULANT INFLUENCE REMITTANCES FROM ABROAD." WORLD OF FINANCE, no. 1(54) (2018): 58–69. http://dx.doi.org/10.35774/sf2018.01.058.
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Introduction. The transition to the program budget in the public finance sector, the strengthening of the fight against corruption and offenses in the budget sphere attach particular importance to the problems of improving the management of financial resources. In this regard, the problem of efficient formation and spending of budgetary funds is relevant. Purpose.The purpose of the article is to reveal the essence of the state financial control in the budget sphere and develop practical proposals for its development. Results.The main problems of the state financial control in Ukraine should include: the fiscal nature of the overwhelming majority of control procedures; absence of system control, where the main is further control, and the procedures of preliminary and ongoing control are rather weak and unregulated; not awareness of the importance of internal financial control both in the system of management of public finances and managers of enterprises, institutions, organizations; the low level of effectiveness of the administrative penalty mechanism, when the amount of the fine for misuse or illegal use of budget funds is considerably less than the amount of budget funds that the state loses due to abuse of officials and can not provide full compensation for these losses; growth of financial irregularities in the use of budget funds; unregulated activity and cross-section of the functions of the subjects of financial control; weak interaction between externaland internal control bodies. The formation of the mechanism for its implementation should be based on a set of principles that reflect the main properties of the system being created in the scientific, methodological, legal and organizational aspects. It is this hierarchy of structuring that is justified and rational. The group of scientific and methodological principles include the following: systemic, complexity, purposefulness, continuity. The set of legal principles includes: legality, unity, prerogative of national interests. Our organizational principles include: parity, objectivity and competence, budget efficiency, preventive, interaction between public authorities and local self-government. In the process of forming a mechanism for the implementation of financial control must take into account its dual economic orientation. First, it must ensure the rational use of financial resources, which is expressed in minimizing budget expenditures. Secondly, the effectiveness of control activities manifests itself in the strictly targeted use of state resources with high economic efficiency of the corresponding investments. Thus, the criterion for evaluating the rationality of the implementation of financial control is the quantitatively expressed correlation between the target consumption of public funds and the stable replenishment of budgetary resources. Conclusion. The current practice of conducting financial audits confirms the existence of complex problems in the budget sphere. The following typical violations such as non-targeted, unlawful and inefficient spending of public funds are fairly common. At present, in the arsenal of controlling bodies, largely outdated forms and methods of audits and audits prevail. Their focus is mainly on identifying the facts of violations, and not the reasons for their occurrence, which does not contribute to successfully overcoming the disadvantages of using budget funds. A transition to a higher level of quality control and revision work with the use of modern instruments of monitoring and auditing, achievements of domestic and foreign economic science is necessary. Continuing scientific research, it is advisable to focus on the mechanisms of using new approaches to the management of the system of state financial control bodies as a practical tool for ensuring the efficiency of spending budget funds.
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Trachenko, M. B., and O. D. Gaisha. "Evaluation of the Effectiveness of Financing Industrial Clusters." Russian Economic Journal, no. 5 (November 2019): 36–47. http://dx.doi.org/10.33983/0130-9757-2019-5-36-47.
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The article is solving an actual problem — development of a system of indicators to evaluate the effectiveness of financing industrial clusters in Russia. The article analyzes the cluster models of Russian and foreign authors, identifies their strengths and weaknesses. A universal information model of the cluster was developed, reflecting the interaction of the participants among themselves and with external stakeholders of the cluster development. The developed model has three control loops: internal cluster stakeholders, cluster, cluster's region. Each has the specificity of the movement of inventory and cash flows, information interaction in the implementation of cluster policy, and reflects the interests of various stakeholders of industrial clusters. The model lays the groundwork to justify a three-tier system of indicators to evaluate the effectiveness of financing industrial clusters. The subsystems of the indicators of the impact of the industrial cluster on the regional economy, of the indicators of the industrial cluster development and the subsystem of the indicators of the financial condition of enterprises participating in the industrial cluster are highlighted in the proposed system. The study used the methods of bibliographic and logical analysis, synthesis and systems approach, mathematical methods of statistical data processing. The developed system of indicators for assessing the effectiveness of financing industrial clusters can be used to conduct current and subsequent monitoring of financing the implementation of cluster programs, to prepare decisions on the allocation of budgetary funds by state and municipal authorities, and to potential investors to determine the most promising investment instruments.
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Pukhyr, S., and M. Khmelyarchuk. "MANAGEMENT FEATURES OF THE STATE FUND FOR REGIONAL DEVELOPMENT OF UKRAINE UNDER THE CONDITIONS OF CURRENT CHALLENGES." Financial and credit activity: problems of theory and practice 1, no. 36 (February 17, 2021): 442–52. http://dx.doi.org/10.18371/fcaptp.v1i36.228076.
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The article summarizes the arguments and counterarguments within the scientific discussion on the resource management of the State Fund for Regional Development of Ukraine (Fund). The main purpose of the study is to assess the effectiveness of resource management of this Fund from the standpoint of improving the effectiveness of state financial support for regional development in Ukraine. Systematization of literature sources and approaches to solving the problem of effective use of state budget funds to finance regional development goals showed that in general there is a positive assessment of the feasibility of the State Fund for Regional development in Ukraine, but there are significant shortcomings and problems in financing regional development measures. The urgency of solving this scientific problem is that being a significant budgetary resource for the implementation of goals and objectives of regional development, the Fund is not used effectively due to improper management.
The study of the peculiarities of the resource management of the State Fund for Regional Development of Ukraine in modern challenges was conducted from the standpoint of assessing compliance with national legislation of budgetary discipline, economic and social feasibility and taking into account the following factors: ensuring full compliance with budget legislation of Ukraine; absence of violations of terms of distribution of means of fund; absence of violations in planning, selection and approval of investment programs and regional development projects; directing the established share of Funds resources to the economic development of the regions; timely and full development of resources at the planned facilities; an effective system of internal control over the effective use of budget funds; based on the results of the study, conclusions were prepared. The methodological tools of the study were the methods of economic and statistical analysis, grouping, comparisons, index analysis and factor analysis. The research period is 2016—2020.
The article presents the results of the empirical analysis, which showed that there are systemic problems in the organization of resource management of the State Fund for Regional Development. The study empirically confirms and theoretically proves that it is necessary to update the provisions of Article 241 of the Budget Code of Ukraine to determine the resources of this Fund in the amount of at least one percent of the total fund of the State Budget of Ukraine; the distribution of the fund’s funds should take into account territorial differentiation according to the regional human development index; identification of additional criteria for selection of regional development projects that will ensure the achievement of positive economic changes in the regions; organize an effective system of internal control and internal audit. The results of the study can be useful for use in research and in the activities of state, regional and local governments in terms of taking into account the peculiarities of the management of the State Fund for Regional Development in Ukraine.
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Кузьмина, М. С., and И. И. Тонких. "BUDGETING AS AN EFFECTIVE TOOL FOR INTERNAL PLANNING OF DEFENSE-INDUSTRIAL COMPLEX." Organizer of Production, no. 4 (March 10, 2021): 59–68. http://dx.doi.org/10.36622/vstu.2020.89.35.006.
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Введение. Развитие методического обеспечения системы управления и планирования предприятий оборонно-промышленного комплекса обуславливает применение различных функциональных инструментов с использованием экономических, математических и статистических методов, позволяющих повысить эффективность деятельности предприятий оборонно-промышленного комплекса на основе принципов формализации, системности, регулярности. Данные и методы. Теоретической основой явились научно-исследовательские труды российских и зарубежных ученых, связанные с проблемами планирования, учета и контроля затрат, бюджетирования предприятий производственного сектора, практический опыт предприятий оборонно-промышленного комплекса. Полученные результаты. В статье уточнено понятие внутрифирменного планирования на предприятиях оборонно-промышленного комплекса, рассмотрены принципы внутрифирменного планирования, позволяющие адаптироваться к условиям цифровизации экономики, представлены функции бюджетирования и этапы постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом отраслевой специфики и в рамках реализации подхода к процессу бюджетирования «снизу вверх/сверху вниз». Исследовано распределение полномочий в рамках методологического обеспечения бюджетного процесса между предприятиями оборонно-промышленного и головной организацией холдинга, к которому они относятся, и обозначены существенные критерии исполнения бюджета. Заключение. Рассмотрены особенности реализации процедуры постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом их отраслевой принадлежности. Introduction. The development of methodological support for the management and planning system of enterprises in the military-industrial complex determines the use of various functional tools using economic, mathematical and statistical methods; allowing to increase the efficiency of the enterprises of the military-industrial complex on the basis of the principles of formalization, consistency, and regularity. Data and methods. The theoretical basis was the research works of Russian and foreign scientists related to the problems of planning, accounting and control of costs, budgeting of enterprises in the manufacturing sector, and the practical experience of enterprises of the military-industrial complex. Results. The article clarifies the concept of intra-firm planning at enterprises of the military-industrial complex, considers the principles of intra-firm planning, which make it possible to adapt to the conditions of digitalization of the economy, presents the budgeting functions and stages of setting up a budgeting system at enterprises of the military-industrial complex, taking into account the industry specifics and as part of the implementation of the approach to the process bottom-up / top-down budgeting. The distribution of powers within the framework of the methodological support of the budgetary process between the enterprises of the military-industrial and the parent organization of the holding to which they belong has been investigated, and essential criteria for budget execution have been identified. Conclusion. The features of the implementation of the procedure for setting up the budgeting system at the enterprises of the military-industrial complex, taking into account their industry affiliation, are considered.
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Petrova, O. V., G. R. Shabanova, O. I. Murygina, E. V. Panova, and D. M. Nikulina. "IMPROVING THE QUALITY OF HEMATOLOGICAL STUDIES USING SIGMAMETRY." Russian Clinical Laboratory Diagnostics 64, no. 10 (October 15, 2019): 599–602. http://dx.doi.org/10.18821/0869-2084-2019-64-10-599-602.
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The purpose - evaluated the quality of the implementation of hematology studies using sigmametry. Studies were perfomed at the Federal state budgetary establishment “Federal center cardiovascular surgery”. The data were collected in the period for 2017 y. The following hematology parameters were monitored daily: white cells, red blood cell, platelet, hemoglobin. For conducting laboratory quality control we used certified three-level (Level 1 (low) , Level 2 (normal)and Level 3 (High)) control material “CBC-XE Hematology control” (“R and D Systems”, USA). The study of blood hematology parameters was carried out on an automatic hematology analyzer “Sysmex XT- 2000i” and “Sysmex XT- 1800i” (“Sysmex Corporation”, Japan). Sigmametry values were calculated the CV (coefficient of variation), the systematic error (Bias) and the total allowable analytical error (TE max). On the analyzer «Sysmex XT- 2000i» sigma values for platelet were between 3 and 4. For white blood cells, red blood cells, hemoglobin the value of the sigma was greater than 4. On the analyzer «Sysmex XT- 1800i» for platelet, white blood cells, red blood cells, hemoglobin the value of the sigma was greater than 4. Based on the results obtained, we drew conclusions on the choice of control material and the frequency of the internal laboratory quality control. The introduction of sigmametry in the daily activities of clinic laboratory will improve the quality of the determination of platelet, which requires further observation.
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Nevidomyi, V., Yu Myronenko, K. Kanonishena-Kovalenko, and Ya Horobchuk. "IMPLEMENTATION OF INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS TO THE FINANCIAL AUDITS OF THE ACCOUNTING CHAMBER OF UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 208 (2020): 32–41. http://dx.doi.org/10.17721/1728-2667.2020/208-1/4.
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The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. The analysis of the experience of 31 European SAIs showed that most of SAIs do not publish audit manuals, in particular, only SAI of Albania, Georgia, Lithuania, Moldova, and Romania provided free access to financial audit manuals. The methodological recommendations for conducting the financial audit by the Accounting Chamber of Ukraine, adopted and published in 2015, cover all the issues that are outlined in such manuals of SAIs from those countries..Besides, the risks of providing open access to the Financial Audit Manual, elaborated by the Accounting Chamber of Ukraine were detected. They are the risks of fraud by officials of audited entities, not detecting a material risks by auditors, the use of intellectual property of the Accounting Chamber for commercial purposes by other entities and reputational risks due to breach of agreements with international partners involved in the development of the manual. The Financial Audit Manual was tested on six financial audits conducted by the Accounting Chamber in 2019 and main results are analyzed in the paper. Significant deficiencies of internal control, fraud risks and risks associated with accounting, budgeting and financial reporting software, and the need of improvement in accounting policies, internal control and workflow in all audit entities were identified. Additionally,, the audit results are presented in a user-friendly format tailored to the needs of decision- makers, with an emphasis on issues that require rapid response. Based on the conducted analysis, the conclusions about the low quality of financial and budgetary reporting of public sector entities and the systematic nature of identified problems and risks were made. Thus, the importance of financial audits was emphasized and the proposals for further improvement of this type of audit of the Accounting Chamber were elaborated. In particular, updating of the legislation and internal documents, usage of modern information technologies and software for audits, translation of ISSAI, training for staff, changes in personnel policy, improvement of the quality control system.
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Munteanu, Ionela, Adriana Grigorescu, Elena Condrea, and Elena Pelinescu. "Convergent Insights for Sustainable Development and Ethical Cohesion: An Empirical Study on Corporate Governance in Romanian Public Entities." Sustainability 12, no. 7 (April 8, 2020): 2990. http://dx.doi.org/10.3390/su12072990.
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The global financial crisis was decisive in reanalyzing the role of corporate governance based on the accountability and ethics of governance practices and its impact on sustainable development. The study aims to analyze the relevance of and the interdependencies between financial governance assessment indicators and income efficiency with synergetic effects on sustainable development and social cohesion, offering a distinct contemplation on errors in governance and financial reporting. Deviations concerning the accuracy of financial statements, flaws in the process of budget creation and budgetary execution, poor implementation of internal control systems, non-compliance with procedures of public procurement contracts, and ineffectiveness in sound financial management represent barometers for assessing managerial accountability in the public sector. This study is based on data reported by the Romanian Court of Accounts processed with the principal component analysis and proposes a global efficiency index as a benchmark indicator barometer in order to analyze the influence of managerial accountability and sustainable reporting compliance on revenue reported by public institutions in Romania. The results of the study are of empirical importance and explore the constant need to evaluate managerial accountability and ethics, with an emphasis on error, in order to improve public governance and enhance corporate accountability.
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Tsareva, E. J. "SOCIO-ECONOMIC CONSEQUENCES OF IMMIGRATION IN ITALY." MGIMO Review of International Relations, no. 3(36) (June 28, 2014): 103–9. http://dx.doi.org/10.24833/2071-8160-2014-3-36-103-109.
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During the last decade, migration flows have greatly affected the Italian economy and demography. The trend is growing, not only because of the ideal geographic position for transit, but also due to the Italian economic structure, and business interest: Cheap labour is greatly in demand among employers. The increasing number of migrants has created a certain imbalance in different spheres of life and society. The middle-aged population in Italy is ever growing, thus migrants play an important role in filling the workforce depletion as well as flooding the labor market. The effects of migration cannot be viewed as either positive or negative. In the recent decade, Italy has been pursuing a tight budgetary policy regarding its obligations under the Economic and Monetary Union. At the same time, the government realizes the necessity of radical restructuring of the national market, both taking measures to encourage entry of fully qualified migrants and by restricting illigal or low-skilled immigrants. The state faces a number of problems, such as job placement and assimilation of migrants into society. Some of the objectives are to provide them with the employment, cultivate European values and teach them Italian. While migrants are relevant, the shadow sector of the economy - sheltering iltygals - is growing. The economy and the budget suffer, and the external debt is growing. The article presents the data on the demographic situation in Italy. It analyzes the correlation between the migrants and the indigenous people in the labor market. Special attention is focused on socioeconomic consequences of immigration in Italy. International experience in general and Italian in particular are highly important to improving the migration policy, developing systems of internal and external control of the migration processes, illegal migration control, and a quota system; the government even takes note of fertility among migrants. A comprehensive analysis of these trends seems promising toward improving the Italian migration policy.
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Getmanets, O. P. "Financial and Legal Regulation of the Security of Economic Activity." Bulletin of Kharkiv National University of Internal Affairs 89, no. 2 (June 26, 2020): 132–42. http://dx.doi.org/10.32631/v.2020.2.13.
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The author of the article studies financial relations between the state and business entities, whose legal regulation has a significant impact on the security of economic activity as an important component of national security. The author analyzes internal and external factors affecting the finances that are at the disposal of business entities, the state of which depends on the security of economic activity. The components of financial security of business entities are studied from the point of view of organization of finances and management of the movement of financial resources, ensured by the financial and legal regulation by the state. The directions of financial and legal regulation of the security of economic activity are analyzed as an important condition for ensuring the stability, sustainability and efficiency of the movement of finances at the level of business entities.
It has been established that the legal provision of financial security of business entities is based on regulatory basis that defines the principles, methods, functions and powers of public authorities’ activity and activity of local self-government agencies in all components of the financial system, namely in budgetary, tax, currency, banking, investment, etc., in particular in the area of financial control, which facilitates the establishment of the legitimacy of financial activities and the rational use of finances. It has been determined that there is no regulatory support for financial security at all levels of the economy, including the activity of business entities, as a coherent state policy. The author proves the expediency of developing and implementing a law defining the types of threats to the stability of financial activity and the principles of counteraction, the powers of the state authorities to counteract, prevent and eliminate the threats in the financial sphere, the components of the mechanism of protection of financial interests of business entities. It has been established that financial control is the component of financial activity of business entities, and therefore the Law of Ukraine “On the Basic Principles of Exercising State Financial Control in Ukraine” needs to be improved regarding the methods and types of financial control, powers of controlling entities in order to ensure the security of economic activity.
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Agustina, Rachma, and Sri Trisnaningsih. "HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG)." Behavioral Accounting Journal 2, no. 1 (December 3, 2019): 71–86. http://dx.doi.org/10.33005/baj.v2i1.40.
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This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.
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Kirin, R., P. Baranov, and I. Koziakov. "GEMOLOGICAL LAW OF UKRAINE: FORMATION PROBLEMS AND DEVELOPMENT PROSPECTS." Visnyk of Taras Shevchenko National University of Kyiv. Geology, no. 2 (93) (2021): 6–14. http://dx.doi.org/10.17721/1728-2713.93.01.
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The article analyzes the scientific and legislative provisions connected with the specifity of the legal regulation of relations in the field of gemological activity and gemological objects. The current state of sources of gemological law and their belonging are investigated, which is nowadays ambiguous, since they get to a system of currency law (a component of financial and credit or budgetary and financial legislation) as well as to a system of industrial legislation, while having the provisions of mining, economic, civil, administrative, fiscal, customs and expert legislation in the contents. It is proposed to consider gemological law as a set of legal norms regulating public relations in the field of organizing and carrying out gemological activities connected with the acquisition of the right to use, mining, property, use and operations with gemological objects in the form of subsoil, mineral, production and secondary resources, control over their turnover and expertise. It is noted that consideration of precious stones and precious metals, having geological and mineralogical, physicochemical, jewellery and industrial, and legal differences, as the complex object in the context of the domain of the unified legislative act, intended to be a basis of new market relations in the field of jewellery transactions, could be regarded as the justified one only at the early stage of legislative base formation for the field. Provisions are given, according to which it is recognized that the current law is outdated, since its subject of regulation has been transferred mainly to the subordinate level; the mechanisms for replenishing state funds provided in it are contradictory, incomplete and practically not implemented in practice; the form of restrictions in the circulation of valuable objects and their validity are debatable; relations of the quality and safety of products, consumer protection, ensuring a balance of public and private interests, equality of business entities, competitiveness of the industry need updating in European integration legal regulation. For the first time in the context of geological and legislative science, the authors propose to form a structure of the gemological law system based upon the principles of differentiation of a type of gemologically important activities for generic derivatives (i.e. gemological and resource law; right of gemological circulation; right of gemological expertise etc.) as well as a type of gemological objects and resources for direct groups. Development prospects of gemological legislation are connected with its reduction to a certain agreed system and its unity provision by means of the internal and external improvement of contents and development of the Gemological Code of Ukraine.
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Goloyadova, Tetyana. "Budgetary control in Ukraine: current state and changes." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 5, no. 5 (December 30, 2020): 305–12. http://dx.doi.org/10.31733/2078-3566-2020-5-305-312.
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Today it is necessary to improve the legislation of Ukraine in the sphere of budgetary control, namely: it is expedient by joint implementation of the Ministry of Finance of Ukraine, the State Tax Service and the Accounting Chamber of Ukraine common standards of control over the use of budgetary funds and objects of state (municipal) property. An important requirement to build a modern system of state financial control at all levels of management is to exercise control on the basis of ensuring clear interaction and coordination of efforts of all participants of financial and budgetary relations to solve the problems of budgetary control of Ukraine. The current system of budgetary control of Ukraine must be designed in such a way that it can be quickly and effectively adjusted to meet new challenges and challenges.
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GINIYATULLINA, D. R. "CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 9 (2020): 119–24. http://dx.doi.org/10.36871/ek.up.pr2020.09.01.015.
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Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the specifics of the functioning of these organizations. Particular attention is paid to the development of the methodological foundations of internal financial control and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199-FZ to the Budget Code of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion of internal financial control as a separate budgetary authority means that this type of control can be omitted, journals and internal control cards are not kept.
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Dakhli, Anissa. "Corporate budget governance through the operating managers engagement: Does locus of control matter?" Corporate Board role duties and composition 17, no. 1 (2021): 39–50. http://dx.doi.org/10.22495/cbv17i1art4.
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The current study aims to investigate the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. The data is gathered via a questionnaire administered to 75 managers from Tunisian hotels. To test the hypothesis of this study, moderated regression analysis was performed. Our results in a developing country setting confirm the contingent aspect of budgetary participation and show that the locus of control moderates the budgetary participation effects on job satisfaction. Budgetary participation was found to have a positive effect on internal managers while having a negative effect on external managers. The results suggest that it is necessary for Tunisian hotels to focus on the broader context in which budgetary participation is used. This latter has two aspects: structural and behavioral. The success of budget participation certainly depends on the organizational setting in which it is used but also on the psychological willingness of actors involved to develop and succeed in such budgetary practice.
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Choge, Grace. "An Analysis of an Organization’s Budgetary Control System and its Link with Performance Management and Decision Making." International Journal of Finance and Accounting 1, no. 3 (November 8, 2016): 1. http://dx.doi.org/10.47604/ijfa.166.
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Purpose: the purpose of this study was to analyze the impact of an organization’s budgetary control system on performance management and decision making.Methodology: The study population consisted of top management and middle level management of SDV Transami in Kenya. The choice of the top management and middle level management was because budgetary control is mostly influenced by these two management levels. The study sample was 46 departmental heads. A census methodology was taken since the population was small enough. Primary and secondary data were collected. Secondary data sources were used to supplement primary data to enable the researcher get in-depth information concerning the topic of research. The information was mined from scholarly works on budgetary control found in text books, magazines, management reports, operations guidelines and previous researches. Statistical Package for Social Sciences (SPSS) was used to generate the descriptive statistics and also to generate inferential results. Regression and correlation analysis was used to demonstrate the relationship between the variables. The results were presented in form of charts, graphs and tables.Results: Results show that the managers rely on budgets to make decisions and further went to indicate that budgetary control was highly important in making managerial decisions. Budgetary control also influenced decision making in the organization in regards to decision on performance indicators. Trend analysis reveals that budgetary control affects decision making positively. Correlation and regression results revealed that there is a positive and significant relationship between budgetary control and decision making.Unique contribution to theory, practice and policy: Since a positive and significant relationship was found to exist between budgetary control and performance management and decision making, it is recommended that budgetary control should be upheld. In addition, there should be involvement of staff in coming up with budgets. Furthermore, the organization should ensure that it continues with the practice of involving top management in coming up with budgets.
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Choiriah, Siti. "Effectiveness of Internal Control, Good Governance, and Ethics on Budgetary Discipline." Scholars Bulletin 05, no. 12 (December 15, 2019): 815–22. http://dx.doi.org/10.36348/sb.2019.v05i12.017.
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Ramdany, Ramdany, and Winwin Yadiati. "Budgetary discipline & factors that influence it: Study case in Ministries of Indonesia." Risk Governance and Control: Financial Markets and Institutions 8, no. 1 (2018): 49–58. http://dx.doi.org/10.22495/rgcv8i1art5.
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The government has three legal instruments to improve the budgetary discipline. There are internal control, good governance and accounting information. The purpose of this study is to investigate the impact of the three instruments on the budget discipline contained on research questions. First, how much impact internal control on budgetary discipline. Second, how much impact the good governance on budgetary discipline. Third, how much impact the quality of accounting information on budgetary discipline. This study was conducted at the State Ministry with a population of 34 units of analysis in 2015. The ministry was taken as a study unit because it is related to some phenomenon of violations on budgetary discipline that has occurred. Study approach using quantitative method and data analysis with partial least square. Primary data is taken with media questionnaires and secondary data taken from the respective publications of the Ministries. The results show that the impact of internal control and good governance on budget discipline is positive but weak. Then the impact of the quality of accounting information on budget discipline is negative but weak. This study was conducted when the state budget was deficit. Probable different results when study is undertaken at a time when the state budget is surplus. It is expected that the further study with the state budget on surplus and time series data to compare the results of study for making decision.