+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






International Accounting

Current problems in developing and implementing a budgeting system in a municipal public institution

Vol. 20, Iss. 17, SEPTEMBER 2017

Received: 31 May 2017

Received in revised form: 1 August 2017

Accepted: 21 August 2017

Available online: 20 September 2017

Subject Heading: Managerial accounting

JEL Classification: G31, H70, H76, M10, P41

Pages: 978–990


Zaitsev S.V. Astrakhan State Technical University, Astrakhan, Russian Federation

Belkina E.Yu. Astrakhan State Technical University, Astrakhan, Russian Federation

Importance This article deals with the issues of budgeting as one of the effective mechanisms for managing the organization's expenditures.
Objectives The article aims to analyze the problem of implementation of budgeting in the Russian municipal public institutions and develop proposals to address the problem.
Methods The research methodology is based on various formal-logical, comparative, financial-economic techniques and other methods of analysis.
Results The article presents our own algorithm for analyzing risk factors in a budgeting system that includes a series of steps. To illustrate the study, we consider the Department for Construction, Architecture and Urban Planning of the Astrakhan City Administration. We offer certain proposals for improving the Department's operation through using project budgeting, creating financial responsibility centers and financial accounting centers, and using result-based budgeting tools.
Conclusions and Relevance We conclude that budgeting provides many benefits to the budget institution and allows for a streamlining of its operations and efficiency. For a State, the active use of budgeting by public institutions is an excellent way to increase control over the target use of funds and make it the most effective. The results of the study can be used both in practice to optimize budgeting in municipal public institutions and in theoretical issues in the field of budgeting for further study of this area of economic activity.

Keywords: budgeting, municipal institution, government agency, budget, planning


  1. Chernitsyna O.Yu., Tazhibov T.G. [Budgeting and cost analysis in budget educational institutions]. Sovetnik v sfere obrazovaniya, 2008, no. 2. URL: Link (In Russ.)
  2. Bukina I.S., Chernykh S.I. [Performance budgeting and a new legal status of the State (municipal) enterprises]. ETAP: ekonomicheskaya teoriya, analiz, praktika = ETAP: Economic Theory, Analysis, Practice, 2012, no. 1, pp. 25–43. URL: Link (In Russ.)
  3. Ezhova V.S., Gorbunov V.N., Mursalimova N.N., Asyaev I.Yu. [Budgeting in the management system of building companies]. Sovremennye problemy nauki i obrazovaniya, 2015, no. 1-2, p. 52. URL: Link (In Russ.)
  4. Zhabina R.N. [Specifics of Budgeting as a Model of Financial Planning in Organization Economic Activities]. Izvestiya Saratovskogo universiteta. Novaya seriya. Seriya: Ekonomika. Upravlenie. Pravo = Izvestiya of Saratov University. New Series. Series: Economics. Management. Law, 2014, no. 2-1, pp. 320–322. URL: Link (In Russ.)
  5. Dubrov A.M. Modelirovanie riskovykh situatsii v ekonomike i biznese [Modeling of risk situations in economy and business]. Moscow, Delo Publ., 2013, 171 p.
  6. Kukushkina E.E. [Budgeting in a management system of the enterprise of a process industry]. Vestnik KGU im. N.A. Nekrasova = Vestnik of Kostroma State University, 2011, vol. 17, iss. 4, pp. 156–160. (In Russ.)
  7. Kucherenko A.I. [Budgeting as a method of financial planning of the organization's activity]. Spravochnik ekonomista, 2010, no. 3, pp. 34–43. URL: Link (In Russ.)
  8. Psareva O.V., Dorogavtseva E.I. [Budgeting in corporate governance of companies]. Sovremennye problemy nauki i obrazovaniya, 2014, no. 2, p. 460. (In Russ.) URL: Link
  9. Zharikov O.N., Korolevskaya V.I., Khokhlov S.N. Sistemnyi podkhod k upravleniyu [A systems approach to management]. Moscow, YUNITI-DANA Publ., 2015, 362 p.
  10. Taraskina A.V., Chirikova I.V. [Methodical aspects of analysis of efficiency of the budgetary institution activities at the present stage of Russian economy development]. Vestnik Astrakhanskogo gosudarstvennogo tekhnicheskogo universiteta = Vestnik of Astrakhan State Technical University, 2006, no. 4, pp. 210–217. (In Russ.)
  11. Zernov E.V. Organizatsiya planirovaniya i upravleniya proizvodstvom [Organization of planning and management of production]. Moscow, INFRA-M Publ., 2014, 385 p.
  12. Il'in A.I. Planirovanie na predpriyatii [Planning at the enterprise]. Minsk, Novoe znanie Publ., 2014, 112 p.
  13. Kaplan R.S., Norton D.P. Organizatsiya, orientirovannaya na strategiyu. Kak v novoi biznes-srede preuspevayut organizatsii, primenyayushchie sbalansirovannuyu sistemu pokazatelei [The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment]. Moscow, Olimp Biznes Publ., 2012.
  14. Dorzhieva I.Ts. [Purpose-oriented programs as instrument of fiscal policy implementation]. Izvestiya Baikal'skogo gosudarstvennogo universiteta = Bulletin of Baikal State University, 2011, no. 4, pp. 21–24. URL: Link (In Russ.)
  15. Raizberg B.A. [The present state and problems of program-based planning and budgeting in Russia]. Izvestiya MGTU = Bulletin of MSTU, 2012, no. 2, pp. 165–172. URL: Link (In Russ.)
  16. Chirikova I.V. [Formation of accounting and analytical information in the public sector: actual problems]. Vestnik Universiteta (State University of Management), 2011, no. 19, pp. 228–230. (In Russ.)

View all articles of issue


ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 6
June 2024