Log in

Relevant bibliographies by topics / Management of budgetary funds / Journal articles

To see the other types of publications on this topic, follow the link: Management of budgetary funds.

Journal articles on the topic 'Management of budgetary funds'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Management of budgetary funds.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Жантимиров, П. А. "On budgetary funds management institutions." Экономика и предпринимательство, no. 11(136) (February 27, 2022): 90–95. http://dx.doi.org/10.34925/eip.2021.11.136.019.

Full text

Abstract:

В статье рассматриваются вопросы влияния функционирования институтов на эффективность управления бюджетными средствами. Формулируются проблемы управления бюджетными средствами, существующие в практиках разных государств, а также предлагаются пути решения указанных проблем, определяются экономические эффекты от решения проблем. Особенностью данной работы является рассмотрение возможности повышения эффективности функционирования системы управления бюджетными средствами путем создания и развития институтов управления бюджетными средствами, формализующих традиции взаимодействия субъектов управлени

APA, Harvard, Vancouver, ISO, and other styles

2

Melnychuk, Nataliia. "Scientific approach to assessing the effective management of budgetary funds." INNOVATIVE ECONOMY, no. 1-2 (2020): 151–56. http://dx.doi.org/10.37332/2309-1533.2020.1-2.22.

Full text

Abstract:

Purpose. The aim of the study theoretical foundations of public administration and develop a scientific approach on this basis to assessing the effective management of the budgetary funds in accordance with international rankings. Methodology of research. The results of the study are based on the use of abstract and logical (when examining existing approaches to public administration assessment) and statistical analysis (when calculating the indicator of the effective management of budget funds of Ukraine in accordance with international ratings). The theoretical and methodological basis of th

APA, Harvard, Vancouver, ISO, and other styles

3

Shevnin, S. M. "Legal principles of the budget management in Ukraine." Law and Safety 68, no. 1 (2018): 13–16. http://dx.doi.org/10.32631/pb.2018.1.01.

Full text

Abstract:

Theoretical and practical aspects of the budget management were examined, the role of the Ministry of Internal Affairs was defined in the implementation of budgetary funds effective management and ways to improve budgetary funds were proposed within the framework of decentralization and democratization.

APA, Harvard, Vancouver, ISO, and other styles

4

MELNYCHUK, Nataliia. "ECONOMIC AND STATISTICAL ASSESSMENT OF BUDGET MANAGEMENT EFFECTIVENESS IN PLANNING AND USING BUDGETARY EXPENDITURE." Ukrainian Journal of Applied Economics 4, no. 3 (2019): 24–32. http://dx.doi.org/10.36887/2415-8453-2019-3-3.

Full text

Abstract:

Introduction. The question of justification of optimal and efficient methods and tools of effective budgetary management is important when planning and using budget funds. At the same time, world experience does not give universal decisions on its organization and evaluation, since there are inherent budgetary structure and peculiarities of budget system building in each country. There is an urgent need to develop a system of indicators that can be used to assess the budget management effectiveness at the appropriate stage of the budget process. The purpose of the article is to develop indicat

APA, Harvard, Vancouver, ISO, and other styles

5

СЕМЕНОВА, Валентина, та Катерина ГРЕМІТ. "СУЧАСНІ ПРОБЛЕМИ УПРАВЛІННЯ СОЦІАЛЬНИМИ ПОЗАБЮДЖЕТНИМИ ФОНДАМИ В УКРАЇНІ". Herald of Khmelnytskyi National University. Economic sciences 338, № 1 (2025): 422–28. https://doi.org/10.31891/2307-5740-2025-338-61.

Full text

Abstract:

The article studies the problems of managing social non-budgetary funds in Ukraine. The main elements of the system of social extra-budgetary funds in Ukraine are considered, the sources of formation of these funds and the main functions and powers of extra-budgetary funds are studied. It is found that despite the specifics of each type of extra-budgetary funds, their management faces a number of common problems. The main types of problems in the management of extra-budgetary funds are identified: financial, organizational and managerial, demographic, economic and technological. Close interrel

APA, Harvard, Vancouver, ISO, and other styles

6

Borisova, O. "Funds financial management approaches." Management and Business Administration, no. 1 (March 30, 2022): 150–60. http://dx.doi.org/10.33983/2075-1826-2022-1-150-160.

Full text

Abstract:

The successful development of the funds' finances makes it possible to remove some of the burden from the budgetary system of the Russian Federation. The generalization of their individual behavioral aspects in financial management allows you to effectively use the funds raised. A study of more than 1700 Russian funds over five years showed the predominance of working capital, their dependence on the size of sponsorship contributions and donations, income received from financial investments. The result is the recognition of the conservative financial policies of the funds as the most effective

APA, Harvard, Vancouver, ISO, and other styles

7

Igonina, Elena, and Margarita Shokh. "Improving the process of public procurement management in the departments of the Ministry of Internal Affairs of Russia." Economy under Guard 1, no. 3 (2024): 32–40. http://dx.doi.org/10.36511/2588-0071-2024-3-32-40.

Full text

Abstract:

Estimated indicators for three years, the same period is considered when forming a plan of financial and economic activities in autonomous and budgetary institutions. The principle of efficient use of budgetary funds for procurement of goods, works and services is fundamental in the budgetary process when forming expenditures in a public institution. The authors, reflecting the efficiency of using budgetary funds in procurement activities, guided by this principle, investigate the initial maximum contract price, proposed a metho-dology for forming the lowest contract price by introducing a cor

APA, Harvard, Vancouver, ISO, and other styles

8

Gayazova, E. V., and N. V. Zemtsova. "PECULIARITIES OF FINANCIAL AND BUDGETARY CONTROL IN MODERN REALITIES." Social’no-ekonomiceskoe upravlenie: teoria i praktika 19, no. 3 (2023): 6–14. http://dx.doi.org/10.22213/2618-9763-2023-3-6-14.

Full text

Abstract:

The article discusses the main features and problems of implementing financial and budgetary control at the current stage of development. The basis for the study of key features was the control activities of the Office of the Federal Treasury in the Udmurt Republic. The main points that the Federal Treasury focuses on when exercising the functions of financial and budgetary control are highlighted. The importance of monitoring the need to use digital technologies, expanding the role of monitoring the efficiency of the use of budgetary funds, the transparency of budgetary processes, and the use

APA, Harvard, Vancouver, ISO, and other styles

9

Tuzubekova, M., and E. Parzu. "ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN." EurasianUnionScientists 6, no. 1(82) (2021): 65–68. http://dx.doi.org/10.31618/esu.2413-9335.2021.6.82.1241.

Full text

Abstract:

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness o

APA, Harvard, Vancouver, ISO, and other styles

10

Давлатзода, Д. А. "Budget funds as an area of application of efficiency audit in Tajikistan." Экономика и предпринимательство, no. 9(134) (December 17, 2021): 488–93. http://dx.doi.org/10.34925/eip.2021.134.9.087.

Full text

Abstract:

В статье анализируются методологические проблемы государственного финансового контроля при распределении валового внутреннего продукта страны. Описаны функции и методы государственного бюджетного регулирования бюджетных средств. Приводится обоснование применения аудита эффективности использования бюджетных средств, как составной части финансового контроля, призванного выявлять недостатки, оказывать помощь в принятии управленческих решений по их устранению, а также определять резервы для более эффективного использования бюджетных средств. The article analyzes methodological problems of state fi

APA, Harvard, Vancouver, ISO, and other styles

11

Glazunova, I. V. "Development of treasury management of public procurement: problems and prospects." Law Enforcement Review 5, no. 4 (2022): 120–34. http://dx.doi.org/10.52468/2542-1514.2021.5(4).120-134.

Full text

Abstract:

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury management of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury management of budgetary funds during public procurement, examines the gaps in budget legislation directly related to the topic under consideration.The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. T

APA, Harvard, Vancouver, ISO, and other styles

12

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 (2016): 92–99. http://dx.doi.org/10.12737/22683.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

13

RESHOTA, Volodymyr, Oleh ILNYTSKYI, Maryana SYRKO, and Olena RESHOTA. "Budgetary Funds Management in Ukraine: Constitutional and International Treaties Regulation." Journal of Advanced Research in Law and Economics 11, no. 4 (2020): 1345. http://dx.doi.org/10.14505/jarle.v11.4(50).31.

Full text

Abstract:

The article analyzes important meaning of determining the advantages and threats of choosing a dominant domestic (constitutional) or external (international treaties) vector of budgetary funds administration to ensure the certainty of the development direction of the financial, economic and legal system of the states that are still in the stage of formation. The resolution of this task is an integral part of the characteristics of the state’s basic functioning, with the determination of the primacy of the respective sources regulation. The study uses general scientific and special scient

APA, Harvard, Vancouver, ISO, and other styles

14

Boltinova, O. V. "Budget in the digital economy." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (December 24, 2021): 48–55. http://dx.doi.org/10.17803/2311-5998.2021.85.9.048-055.

Full text

Abstract:

The article examines budgetary activities and budgetary policy in the digital economy and shows the importance of the principle of transparency, openness of the budget as a factor in the development of digitalization in budgetary activities. Several ways of development of the information sphere of public finance management are analyzed. It is emphasized that the “electronic budget” is aimed at ensuring transparency, openness and accountability of the activities of state bodies and government bodies. The role of the subsystems of the “electronic budget” is shown, in particular the management of

APA, Harvard, Vancouver, ISO, and other styles

15

Petrova, I. V. "Legal characteristics of internal financial audit as a tool for public management of the quality of public finances (financial management)." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 18, 2023): 77–84. http://dx.doi.org/10.17803/2311-5998.2023.107.7.077-084.

Full text

Abstract:

The article examines the legal regulation of internal financial audit in relation to the system of state management of public finances. A legal and economic parallel is drawn between public financial management in economic and legal terms. According to the author, quality management is carried out in the following areas of public finance management assessment: quality of management organization in the field of public finance; the quality of the use of public resources. While internal financial audit contributes to the improvement of financial management and is aimed at minimizing risks in the

APA, Harvard, Vancouver, ISO, and other styles

16

Khojaev, Azizxon. "REGULATORY AND LEGAL BASIS OF ORGANIZING THE ACCOUNTING OF EXTRA-BUDGET FUNDS (IN THE EXAMPLE OF HIGHER EDUCATION INSTITUTIONS)." Economics and Innovative Technologies 11, no. 1 (2023): 97–104. http://dx.doi.org/10.55439/eit/vol11_iss1/a11.

Full text

Abstract:

This article is aimed at researching the regulatory and legal basis of the organization of accounting of extra-budgetary funds of higher education institutions. In the organizational and legal form of the state higher education institution, a number of its features that are not similar to other entities are described. The composition of extra-budgetary funds in higher education institutions and the classification of entrepreneurship and non-entrepreneurship activities are given. Issues of improving existing principles in the system of extra-budgetary funding in educational institutions, revisi

APA, Harvard, Vancouver, ISO, and other styles

17

Magomedov, K. Sh. "Management of budget deficits of state extra-budgetary funds in the Russian Federation." Scientific notes of the Russian academy of entrepreneurship 19, no. 2 (2020): 81–89. http://dx.doi.org/10.24182/2073-6258-2020-19-2-81-89.

Full text

Abstract:

The study is devoted to managing the budget deficit of state extra-budgetary funds in the Russian Federation. The dynamics of income, expenses and deficit of off-budget funds of the Russian Federation is considered. The state of each type of extrabudgetary fund has been assessed. The result of the work was formed reasons for the negative impact of the budget deficit of extrabudgetary funds on the budget system as a whole.

APA, Harvard, Vancouver, ISO, and other styles

18

Solovyova, Nataliya. "Economic essence of expenditures as the most important objects of accounting, control and analysis of the main managers of budgetary funds." Corporate Ownership and Control 11, no. 2 (2014): 269–73. http://dx.doi.org/10.22495/cocv11i2c2p3.

Full text

Abstract:

Based on the study of general approaches to the definition of the term "expenditures", we define the economic essence of expenditures in general and expenditures of the main managers of budgetary funds in particular. This helps regulate the terminological apparatus of accounting, control and analysis in the sector of general state management, enabling the formation of a coherent concept of accounting, control and analysis of expenditures, taking into account the specific features of the main managers of budgetary funds.

APA, Harvard, Vancouver, ISO, and other styles

19

Fedotkina, Lyubov S. "PROBLEMS OF REALIZATION OF THE STATE FINANCIAL CONTROL OVER THE USE BUDGETARY FUNDS." Krasnoyarsk Science 12, no. 3 (2023): 44–53. http://dx.doi.org/10.12731/2070-7568-2023-12-3-44-53.

Full text

Abstract:

State financial control over the use of budgetary funds is an important component of the financial policy of the state, providing its financial stability, which directly depends on the organization and activities of various bodies of control over the use of financial resources of the state. A significant number of studies are devoted to the analysis of activity of bodies of state financial control over the use of budgetary funds, where it is pointed out that there are a number of problems in our country, which need to be solved. The purpose of the research. To reveal the problems o

APA, Harvard, Vancouver, ISO, and other styles

20

Shulzhenko, Stanislav. "Problems of Public Property Management in the Russian Federation." Administrative Consulting, no. 2 (June 7, 2019): 71–88. https://doi.org/10.22394/1726-1139-2019-2-71-88.

Full text

Abstract:

In the article current problems of public (first of all, federal) property management are considered and ways to the solution of the available gaps in legal regulation are formulated. The inconsistency of standards of the budgetary legislation and legislation on management of state ownership is noted. The relations on of public property management are considered as a component of financial legal relationship in which subjects of public property management at the same time are participants of the budgetary process. The public property on a legal regime is equated to budget funds. Indi

APA, Harvard, Vancouver, ISO, and other styles

21

Isaac, Ajibola, Samuel Samson Ojeme, and Akinola Akinwumi Olusegun. "Budgetary Control and Public Sector Financial Management in Nigeria." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 4 (2024): 603–8. http://dx.doi.org/10.62225/2583049x.2024.4.4.3077.

Full text

Abstract:

This paper examines the effect of budgetary control on government financial management in Nigeria. The study acquired secondary data from various governmental statistical agencies on Nigeria's budgetary control indicators. Descriptive statistics and panel regression models were employed for data estimation. The study revealed that government revenue budget variance analysis has a positive (0.213762) and significant (P=0.0000<0.05) impact on government funds, while government tax compliance rate has a positive (0.015558) and significant (P=0.0196<0.05) effect on public funds. Additionally

APA, Harvard, Vancouver, ISO, and other styles

22

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

23

Demidova, S. E. "THE CRITERIA AND PARAMETERS OF EVALUATING OPERATIONAL EFFICIENCY WHEN USING BUDGETARY FUNDS." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 3 (2021): 5–15. http://dx.doi.org/10.18323/2221-5689-2021-3-5-15.

Full text

Abstract:

The efficiency as an economical category reflects the attained result through the resources expended for its achievement. The analysis of the “efficiency” category requires the distinguishing of the categories of effectiveness, efficacy, and efficiency of the resources used. Budgetary expenditure efficiency depends on the efficiency of activity of the budgeting participants on the operational and functional levels. Management of operational efficiency of public funds utilization is a tactical tool, the improvement of which is determined by the digital technologies and novations in government c

APA, Harvard, Vancouver, ISO, and other styles

24

Demidova, S. E. "THE CRITERIA AND PARAMETERS OF EVALUATING OPERATIONAL EFFICIENCY WHEN USING BUDGETARY FUNDS." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 3 (2021): 5–15. http://dx.doi.org/10.18323/2221-5689-2021-3-5-15.

Full text

Abstract:

The efficiency as an economical category reflects the attained result through the resources expended for its achievement. The analysis of the “efficiency” category requires the distinguishing of the categories of effectiveness, efficacy, and efficiency of the resources used. Budgetary expenditure efficiency depends on the efficiency of activity of the budgeting participants on the operational and functional levels. Management of operational efficiency of public funds utilization is a tactical tool, the improvement of which is determined by the digital technologies and novations in government c

APA, Harvard, Vancouver, ISO, and other styles

25

Ajibolade, Solabomi Omobola, and Collins Sankay Oboh. "A critical examination of government budgeting and public funds management in Nigeria." International Journal of Public Leadership 13, no. 4 (2017): 218–42. http://dx.doi.org/10.1108/ijpl-11-2016-0045.

Full text

Abstract:

Purpose The purpose of this paper is to attempt an empirical examination of government budgeting and expenditure processes in Nigeria, a developing country. It examines the current state of budgeting and public funds management (PFM) in Nigeria. It also examines the extent to which the government has used the budgetary mechanism to effectively manage the nation’s economy. Design/methodology/approach The paper employed simple regression estimation technique for data analysis. Time series data set of budgetary information was constructed from different archival sources over a 16-years period (20

APA, Harvard, Vancouver, ISO, and other styles

26

Glazunova, Irina, and Danil Sheptunov. "Treasury Support as a Budgetary and Legal Tool for Improving the Efficiency of Using Budget Funds." Academic Law Journal 25, no. 1 (2024): 76–85. http://dx.doi.org/10.17150/1819-0928.2024.25(1).76-85.

Full text

Abstract:

The article is devoted to the study of the legal fundamentals for increasing the efficiency of the use of budget funds in Russia. The outlined tasks to ensure financial sovereignty and improve the effectiveness of public financial management predetermine the need to improve the legal mechanisms for ensuring efficiency in the field of public finance of the state. Article 34 of the Budget Code of the Russian Federation enshrines the principle of efficiency in the use of budgetary funds. However, legislative regulation does not contain sufficiently defined criteria for assessing such effectivenes

APA, Harvard, Vancouver, ISO, and other styles

27

Huang, Dong Bing, Qi Jun Li, and Li Juan Shen. "Research on VaR-Model-Based Analysis of Construction Cost Risks." Applied Mechanics and Materials 584-586 (July 2014): 2466–75. http://dx.doi.org/10.4028/www.scientific.net/amm.584-586.2466.

Full text

Abstract:

Construction cost risk management is an essential part of construction cost management,especially in the context of the ‘triple overrun’ that has been rampant across China over the last few years,i.e. the cost overrunning the budget,the budget overrunning the budgetary estimate, and the budgetary estimate overrunning the initial estimate. Since traditional methods of calculating construction reserve funds fail to serve the purpose of curbing the ‘triple overrun’,we deem it necessary to establish a quantitative, rational, and accurate calculation and analytical model to measure basic reserve fu

APA, Harvard, Vancouver, ISO, and other styles

28

TSYGANOVA, Nadiia, and Tetiana ZHYBER. "Data-driven conceptual approach to investment project budgeting for sustainable development of Ukraine." Fìnansi Ukraïni 2023, no. 3 (2023): 27–43. http://dx.doi.org/10.33763/finukr2023.03.027.

Full text

Abstract:

This article presents a concept for decision-making on budgeting investment projects using public funds. The proposed approach is to embed data-driven budgeting into a system of anticipatory government management based on the results of fund managers. Through data and analytics, local authorities can better allocate resources and determine the priority of investments that improve community performance. Problem Statement. Data-driven budgeting of fund managers, in the network of which investment projects are carried out, is necessary to eliminate the systematic underperformance of capital expen

APA, Harvard, Vancouver, ISO, and other styles

29

Rukina, S. N., K. A. Gerasimova, A. S. Takmazyan, and K. N. Samoylova. "Budgetary instruments of public finance management." Vestnik Universiteta, no. 10 (November 27, 2022): 205–14. http://dx.doi.org/10.26425/1816-4277-2022-10-205-214.

Full text

Abstract:

In the context of global changes, Russia faces the challenges of not only countering the economic sanctions of the West, but also fulfilling its obligations to implement the Sustainable Development Goals, legislated in 2018. The purpose of the study is to critically examine the content of budget instruments, and their role in modern conditions, problems of functioning and areas of improvement. The key instrument of state financial policy is the federal budget, the resource capabilities of which make it possible to finance national projects, measures to implement the Messages of the President o

APA, Harvard, Vancouver, ISO, and other styles

30

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

31

Harbinska-Rudenko, A., І. Danchuk, and A. Dubrova. "Legal regulation of budget control as a type of management activity in the budget." Uzhhorod National University Herald. Series: Law 2, no. 74 (2023): 43–47. http://dx.doi.org/10.24144/2307-3322.2022.74.40.

Full text

Abstract:

The article deals with the problems of legal regulation of budget control in the budget process. The activity of state institutions aimed at establishing the legality of the activities of participants of budget regulation is analyzed. The problem of ambiguity of application of budget control is revealed and its principles are considered. The possibility to establish how efficiently, rationally, economically and legally the budget funds were used, whether all the reserves were used to fill the revenue side of the budgets is analyzed. Meanwhile, despite the fact of misuse of budget funds, the st

APA, Harvard, Vancouver, ISO, and other styles

32

Stamatović, Milan, Snežana Maksimović, and Ljubiša Stamatović. "Monitoring and evaluation of the adopted strategic documents in Serbia." Megatrend revija 18, no. 2 (2021): 1–22. http://dx.doi.org/10.5937/megrev2101001s.

Full text

Abstract:

This paper examines the application of strategic planning in Serbia. The research focus is on the definition of strategic goals and on the selection of strategic priorities. In order to meet goals, each strategy defines appropriate action plans for its implementation. Action plans thoroughly define activities, measures and projects, activity-bearers, implementation deadlines, success indicators, funds, financing sources, legal and institutional framework. Paper investigates the current practice of strategic documents implementation. Further, issues with monitoring, reporting and evaluation are

APA, Harvard, Vancouver, ISO, and other styles

33

Khmelyuk, Alona, and Natalia Donskykh. "ACCOUNTING ORGANIZATION AND ALLOCATION OF PRODUCTION COSTS ON METALLURGICAL ENTERPRISES." Economic Analysis, no. 30(3) (2020): 205–11. http://dx.doi.org/10.35774/econa2020.03.205.

Full text

Abstract:

Introduction. Features of reforming the accounting system in budgetary institutions, current problems of the transition period and ways to solve them are considered. An analysis of the gradual reform of the accounting of public sector entities. It is determined that the current conditions of the budget system of Ukraine are characterized by the presence of a number of problematic issues in the organization of accounting for budget execution and evaluation of the effectiveness of the use of funds in budgetary institutions. It is established that the reform of the accounting of public sector ent

APA, Harvard, Vancouver, ISO, and other styles

34

Atrokhova, A. N. "Improvement of Methods of Quality assessment of Financial Management of chief administrators of budgetary Funds." Finance: Theory and Practice 26, no. 5 (2022): 33–48. http://dx.doi.org/10.26794/2587-5671-2022-26-5-33-48.

Full text

Abstract:

The quality of financial management is one of the key factors in achieving the goals and objectives of both commercial organizations and public sector organizations.The subject of this study is the relationship between the budget process participants, arising as a result of organizing and conducting an assessment of the quality of financial management in accordance with the budget legislation of the Russian Federation. The degree of scientific development of the topic is assessed as low since at the moment there is no consistent approach to assessing the quality of financial management from th

APA, Harvard, Vancouver, ISO, and other styles

35

Tola, Damianus, and Jou Sewa Adrianus. "Efektivitas Pengelolaan Anggaran Dana Desa." Ekspektasi: Jurnal Pendidikan Ekonomi 5, no. 1 (2020): 1–7. http://dx.doi.org/10.37478/jpe.v5i1.634.

Full text

Abstract:

This research aims to know 1) the implementation of rural budgetary funds and 2) the effectiveness of the management of Borokonda’s rural fund in 2016 and 2018. The proponent factor on managing this rural fund is the high participation in managing and implementing the rural funds. Based on the effectiveness ratio, the management of rural funds in Borokonda from 2016 to 2018 is highly effective, with 99,98% stage of effectiveness. This is based on effectiveness ratio. This data is show as well that not every stage of effectiveness will be on 100% because there will always be a target which does

APA, Harvard, Vancouver, ISO, and other styles

36

Czudek, Damian. "Development of budgetary rules in the Czech Republic." Annual Center Review, no. 14-15 (2022): 55–59. http://dx.doi.org/10.15290/acr.2021-2022.14-15.08.

Full text

Abstract:

At a time when more and more demands are made on public budgets, it is appropriate to evaluate the rules governing the institutes of budget management and consider strengthening the instruments that ensure efficient, economy and effective management of public funds. For this reason, the contribution is devoted to the analysis of the development of budgetary rules in the Czech Republic, especially to the analysis of breach of budgetary discipline, which is an important part of the financial management and control of public budgets. This article also follows the outputs of the Ministry of Financ

APA, Harvard, Vancouver, ISO, and other styles

37

Кияшова, Д. В. "Improving the tools of budget risk management in the Russian Federation." Экономика и предпринимательство, no. 4(129) (May 31, 2021): 156–59. http://dx.doi.org/10.34925/eip.2021.129.4.028.

Full text

Abstract:

В статье представлены результаты анализа управления бюджетными рисками в Российской Федерации, а также выявлены основные проблемы, с которыми сталкивается бюджетная система при управлении ликвидностью единого счета федерального бюджета и Единого казначейского счета. Выявлены тригеры возникновения бюджетных рисков. На основе чего, предложен путь совершенствования управления ликвидностью на единых ранее упомянутых счетах. Он будет носить предупреждающий характер возникновения бюджетных рисков на всех уровнях бюджетной системы, а также поможет увеличить доходную базу бюджетов бюджетной системы Ро

APA, Harvard, Vancouver, ISO, and other styles

38

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

39

Колечков, Дмитро Васильович. "ТЕОРЕТИЧНІ АСПЕКТИ ФІНАНСОВИХ РЕСУРСІВ ПОЗАБЮДЖЕТНИХ ФОНДІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 1 (5 травня 2020): 43–48. http://dx.doi.org/10.32620/cher.2020.1.06.

Full text

Abstract:

Formulation of the problem. Issues of environmental management, infrastructure of regional and municipal scale, development of trade and services, use of real estate, introduction of special forms of education, culture and health care can be implemented with the help of financial resources of the region. The work is devoted to theoretical aspects of financial resources of state extrabudgetary funds of the Russian Federation. The purpose of the article is to determine the importance and place of state extrabudgetary funds in the financial system, the main directions of optimization of state fin

APA, Harvard, Vancouver, ISO, and other styles

40

Goloyadova, Tetyana. "Budgetary control in Ukraine: current state and changes." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 5, no. 5 (2020): 305–12. http://dx.doi.org/10.31733/2078-3566-2020-5-305-312.

Full text

Abstract:

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 relation

APA, Harvard, Vancouver, ISO, and other styles

41

Vasylevska, Halyna, Kateryna Pozdieieva, Oksana Ivashchenko, Olena Shapoval, and Oleksii Kurtsev. "Budgetary fund management in resource-constrained environments: financing strategies." Multidisciplinary Science Journal 6 (May 7, 2024): 2024ss0727. http://dx.doi.org/10.31893/multiscience.2024ss0727.

Full text

Abstract:

In the process of European integration, it is necessary to implement economic reforms to ensure effective management of state finances. Changes in budgetary relations and the allocation of budget monetary resources are observed in connection with the process of decentralisation and transformation processes in the budgetary system. The aim of this article is to establish the significance of financing budget managers, even under resource constraints. The study focuses on the process of financing budget managers. The research methods employed include analysis, systemic-structural, comparative-leg

APA, Harvard, Vancouver, ISO, and other styles

42

Nozharov, Shteryo. "Model of Effective Management of Bulgarian Public Administration Managing EU Funds." Economic Alternatives Journal, Issue 4 (February 5, 2014): 64–77. https://doi.org/10.5281/zenodo.825811.

Full text

Abstract:

<strong>Abstract:</strong> The paper analyzes the possibilities of constructing a model for the effective management of the Bulgarian public administration responsible for managing the EU funds amid the global financial crisis by using McKinsey’s 7S model. The change of the management model of the public administration in charge of the absorption of EU funds in Bulgaria would increase the absorption rate of the funds while streamlining budgetary costs on the maintenance of the administration. The aim of the study is to identify the causes leading to the inadequate absorption of EU funds for Bu

APA, Harvard, Vancouver, ISO, and other styles

43

Мукаилова, М. А. "Internal audit in budget organizations: theoretical aspect." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1385–88. http://dx.doi.org/10.34925/eip.2021.126.01.271.

Full text

Abstract:

Эффективное использование бюджетных средств требует повышения качества и эффективности систем внутреннего аудита бюджетных организаций. Кроме того, в современных условиях объем платных услуг, оказываемых бюджетными учреждениями, увеличивается с целью пополнения доходов специального бюджетного фонда, что также определяет необходимость использования внутреннего аудита. Внутренний аудит всей деятельности бюджетных организаций в современных условиях -это инструмент повышения эффективности управления ими. В статье раскрывается необходимость организации внутреннего аудита в бюджетной сфере, теоретич

APA, Harvard, Vancouver, ISO, and other styles

44

PETROVA, GALINA V., and VALERY I. STUPAKOV. "THE ROLE OF CONSTITUTIONAL AND LEGAL REGULATION OF BUDGETARY RELATIONS IN THE CONTEXT OF DIGITALIZATION." Economic Problems and Legal Practice 21, no. 1 (2025): 67–72. https://doi.org/10.33693/2541-8025-2025-21-1-67-72.

Full text

Abstract:

Introduction. The article examines the constitutional foundations of budget regulation and the budget process, which are developing in connection with the expansion of legislative regulation of the digitalization of budgetary relations. The information and legal regulation of budgetary relations in the context of digitalization of budgeting and budgetary control over the effectiveness of government agencies and institutions managing budget funds is analyzed. The relationship between the processes of constitutional and legal development and public-legal regulation of planned and budget financin

APA, Harvard, Vancouver, ISO, and other styles

45

HRYHORIV, Olha, Anton ABRAMOV, and Oksana KROCHAK. "Modernization of accounting processes in public institutions: efficiency and transparency." Economics. Finances. Law 4/2024, no. - (2024): 63–68. http://dx.doi.org/10.37634/efp.2024.4.13.

Full text

Abstract:

Introduction. Accounting processes in budgetary institutions play a significant role in managing state finances, ensuring accountability, and maintaining transparency. However, traditional methods often prove to be ineffective and insufficiently transparent due to outdated practices. Therefore, there is a need for modernization to enhance the efficiency and transparency of accounting processes. The purpose of the paper is to discuss the modernization of accounting processes in budgetary institutions and its impact on efficiency and transparency. Specifically, the paper analyzes the implementat

APA, Harvard, Vancouver, ISO, and other styles

46

Wahyuningsih, Sri, and Desi Widi Astuti. "ANALISIS PEMANFAATAN ANGGARAN DANA BOS (BANTUAN OPERASIONAL SEKOLAH) DI SMP NEGERI SE-KECAMATAN KEBUMEN." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 1 (2018): 38–54. http://dx.doi.org/10.32639/jiak.v7i1.160.

Full text

Abstract:

Operational grant school next abbreviated as BOS is a central government program in providing funding the school fees of the students for a unit of primary and secondary education compulsory nine years. The purpose of this research is to know the influence of human resources students, the time of BOS funds are distributed, and effectiveness of infrastructures on the utilization of budgetary BOS funds. The method that used in this research is the descriptive method with the quantitative approach. Data collection methods used are observation, the literature study, and questionnaire. The da

APA, Harvard, Vancouver, ISO, and other styles

47

Peeters, Guy. "Het gezondheidsbeleid in België in handen van corporatieve organisaties." Res Publica 37, no. 1 (1995): 109–13. http://dx.doi.org/10.21825/rp.v37i1.18697.

Full text

Abstract:

Before the so-called 'bill Moureaux ', the health insurance policy in Belgium was contracted out by the government to the health workers and the health funds. Also in other sectors (hospitals), government contracted out. This subsidiarity has advantages and disadvantages. Especially because of the unbearable budgetary excesses, this situation started to change since the beginning of the eighties, starting with the hospital sector. In the early nineties, the management of the sickness insurance also went through some radical changes. The budgetary envelope (budget objective) is now mainly estab

APA, Harvard, Vancouver, ISO, and other styles

48

Ndubuisi Michael Odoanyanwu, Calistus Chibuzor Okafor, and Ajuluchukwu Ebuka Igwe. "Evaluation of the maintenance level within the ambits of budgetary provisions in universities." GSC Advanced Engineering and Technology 1, no. 2 (2021): 031–41. http://dx.doi.org/10.30574/gscaet.2021.1.2.0035.

Full text

Abstract:

This research was therefore, aimed at evaluating the level of maintenance within the ambits of budgetary provisions in Universities. The methodology involved survey design, review of related literature, questionnaires, direct observations and interviews. The sample techniques involved both purposive and stratified random sampling applied on a population of 1300 staff, students and 84 buildings respectively. Data was analyzed using frequencies, percentages and mean scores. Pearson correlation coefficient, regression analysis and student t-test were employed in testing the hypotheses. Results re

APA, Harvard, Vancouver, ISO, and other styles

49

Bató, Márk. "Major changes affecting EU funded loan and equity scheme management in 2021-2027 budgetary period." Economy & finance 8, no. 4 (2021): 398–408. http://dx.doi.org/10.33908/ef.2021.4.4.

Full text

Abstract:

Approximately ten percent of support from the European Union structural funds sources was utilised as financial instruments in the 2014-2020 EU budgetary period. The term ‘financial instruments’ represents support in the form of loans and capital injections in Hungary. Programmes for 2021-2027 have not been finalised yet, but major amounts of money are expected to be used in the form of financial instruments. Therefore, one should review the changes affecting the criteria to use EU structural funds, which determine development policies in the next period regarding loan and equity schemes. Both

APA, Harvard, Vancouver, ISO, and other styles

50

FILICHKINA, Yuliya Yu, and Galina V. MOROZOVA. "Regional features of budgetary support to the social sphere." Finance and Credit 30, no. 7 (2024): 1568–86. http://dx.doi.org/10.24891/fc.30.7.1568.

Full text

Abstract:

Subject. The article addresses economic relations arising in the process of financing regional budget expenditures on the social sphere, designed to achieve high quality of life of the population and social development of society. Objectives. The focus is on the assessment of the current practice of financing regional budget expenditures on the social sphere, and development of practical recommendations for its improvement in the context of ensuring the socio-economic development of the region. Methods. We applied methods of scientific cognition, like the systems, structural, and comparative a

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!