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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

PDF  Article PDF Version

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


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