Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Budgeting of financial flows of system of the state orders and purchases
Available online: 26 August 2009 Subject Heading: The state purchases JEL Classification:
In the article opportunities of use various methodology budgetings of financial flows with reference to system of the state orders and purchases (SSOP) are considered. It is shown, what a choice of methodology of budgeting SSOP including their possible combination, should be based on use and realization of advantages of various approaches with reference to currently formed social and economic conditions. Thus the budgeting focused on result (BFR) is necessary for considering, how one of the most perspective directions of management of the finance in system of the state orders and purchases. The BFR, allows to distribute budgetary resources to adequately expectations of the state customers, is effective way of the decision of problems of satisfaction the state needs by means of a parity of priorities of expectations to actual (scheduled) charges, to define efficiency of budgetary charges. Keywords: financial flows; systems of the state orders; budgetary purchases; the budgeting focused on result; traditional budgeting; according to plan-normative budgeting; adaptive budgeting |
ISSN 2311-8709 (Online)
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