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Finance and Credit

46(526) - 2012 December

Methodological framework for management of budget funds to implement the policy of budgeting for results

Vol. 18, Iss. 46, DECEMBER 2012

Available online: 12 December 2012

Subject Heading: BUDGET SYSTEM

JEL Classification:

Yashina N.I. Doctor of Economics, Professor of department "Finance", the Nizhniy Novgorod State University named after N.I. Lobachevsky
paa@hotmail.ru

Pojushcheva E.V. PhD in Economics, Associate Professor of department "Finance", the Nizhniy Novgorod State University named after N.I. Lobachevsky
evp99@.mail.ru

Commissarov A.V. Applicant of department "Finance", the Nizhniy Novgorod State University named after N.I. Lobachevsky
evp99@.mail.ru

In the article the problems of an assessment of management efficiency by budgetary funds of establishments of social service are considered. It is noted that the indicators of an assessment of efficiency of the budgetary expenses can be divided into two groups: productive operational performance and budget and budgetary indicators of activity of the budgetary establishments. The offered technique allows to make the comparative analysis of the budgetary establishments on degree of productivity of the budgetary expenses, and can be used for calculation of volume of additional budgetary appropriations.

Keywords: Keywords: indicators, performance evaluation, budgetary management, standardization of budgetary expenses, rating

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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