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Economic Analysis: Theory and Practice
 

Improvement of methods of analysis of budget efficiency

Vol. 13, Iss. 15, APRIL 2014

Available online: 26 April 2014

Subject Heading: METHODS OF ANALYSIS

JEL Classification: 

Pages: 11-18

Kazakova N.A. Plekhanov Russian University of Economics, Moscow, Russian Federation
axd_audit@mail.ru

Fedchenko E.A. Plekhanov Russian University of Economics, Moscow, Russian Federation
fedchenkoea@mail.ru

The article deals with the methods of analysis based on the concept of budget efficiency. The research work defines the principles of the integrated analysis of budget efficiency; it proposes the approaches to formation of budget-efficiency assessment-indicators system that will assess gaining of greater effectiveness of use of resources on the basis of quantitative criteria.

Keywords: budget efficiency, comprehensive analysis, system of indicators, information sources, simulation

References:

  1. Beliakova E. I., Kazakova N.A., Fedchenko E.A. Aktual'nye napravleniia sovershenstvovaniia gosudarstvennogo kontrolia [The topical directions of improvement of the government control]. Finansy i kredit – Finance and credit, 2012, no. 19, pp. 35–41.
  2. RF Federal Law “The Budgetary Code of the Russian Federation” of July 31, 1998 № 145-FZ. (In Russ.)
  3. Kazakova N.A., Fedchenko E.A. Analiz i kontrol' biudzhetnoi effektivnosti v usloviiakh reformirovaniia gosudarstvennogo sektora [Analysis and control of budget efficiency in conditions of public-sector reforming]. Finansovaia analitika: problemy i resheniia – Financial analytics: problems and solutions, 2013, no. 3, pp. 10–18.

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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