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Financial Analytics: Science and Experience
 

Improvement of financial management of customs authorities on basis of development of medium-term budget planning

Vol. 6, Iss. 43, NOVEMBER 2013

Available online: 30 November 2013

Subject Heading: State finance

JEL Classification: 

Shulga O.A. PhD in Economics, Main State Customs Inspector of the Department of Accounting and Financial Monitoring of the Central Excise Customs
Infinity2002@bk.ru

Financial management of customs authorities according to the budgetary reform carried out in Russia has to rely on the principles of the budgeting focused on result. For this purpose in the article the algorithm of financial management of customs authorities and a technique of an assessment of efficiency of an expenditure of the budgetary funds, allowing to give an assessment of activity of the subject of budget planning proceeding from the results reached by it, and also qualities of management of the budgetary expenses are offered

Keywords: medium-term budget planning, program-objective method in budget planning, performance-based budgeting, financial activities, company

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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