The article points out that while reforming legal status and financial security, the public and municipal authorities face a problem of creation of the effective financial system allowing to predict dynamics of cash flows and to operate own liquidity. The paper presents a method of modeling of financial streams in the control system based on allocation of the centers of financial responsibility. The theory of automatic control is the basis for the model. The author concludes on possibility of use of the TAU methods with application of computer similar for the description of economic processes.
Keywords: budgeting, center of financial responsibility, liquidity, modeling, theory of automatic control
References:
Evstaf'ev K.A. Biudzhetnoe planirovanie v vysshem uchebnom zavedenii v usloviiakh finansovoi reformy [Budget planning in a higher educational institution in the conditions of financial reform]. Izvestiia KGTU – KGTU News, 2012, no.12, pp. 203–211.
Evstaf'ev K.A. Matematicheskoe modelirovanie postuplenii ot prinosiashchei dokhod deiatel'nosti vysshego uchebnogo zavedeniia [Mathematical modeling of receipts from activity of a higher educational institution bringing in the income]. Baltiiskii ekonomicheskii zhurnal – Baltic economic journal, 2011, no. 1, pp. 150–159.
Evstaf'ev K.A. [Planning methods when forming the budget of cash flow of a higher educational institute]. Perspektivy ekonomiki Kaliningradskogo regiona i razvitie EU: 5-ia Mezhdunarodnaia nauchnaia konferentsiia [5th Int. Sci. Conf.”Prospects of economy of the Kaliningrad region and EU development”]. Kaliningrad, Kaliningrad State Technical University, 2011.
Evstaf'ev K.A., Karlov A.M. Matematicheskoe modelirovanie dinamiki ostatkov na schetakh poluchatelei sredstv biudzheta sub"ekta Rossiiskoi Federatsii [Mathematical modeling of dynamics of account balance of recipients of budget funds of a subject of the Russian Federation]. Problemy i perspektivy razvitiia ekonomiki i upravleniia – Problems and prospects of development of economy and management, Baltic Institute of Economy and Finance, 2002, no. 15, pp. 48–61.
Modelirovanie v tekhnicheskikh ustroistvakh [Modeling in technical devices]. Available at: Link. (In Russ.)
RF Federal Law “On Modification of separate acts of the Russian Federation in connection with improvement of a legal status of the public (municipal) institutions” of May 08, 2010 № 83-FZ. Available at: Link. (In Russ.)
