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Preparation of budget estimates of income-generating activities of state-owned institutions of penal system

Zagarskikh V.V. Graduate Student of department "Economic Analysis and Audit", the Vyatka State Agricultural Academy ( veravyatka@rambler.ru )

Journal: International Accounting, #29, 2012

In the article the legal status of state establishments, the rights independently to dispose of income received from bringing income from activity is considered. The technique of the budgetary estimate of state establishment of criminal and executive system of Russia with necessary calculations justifications of expenses, according to the budgetary classification of income and expenses of the Russian Federation is given.


Budgeting system - both planning in production units public institutions penal system

Zagarskikh V.V. Graduate Student, the Department of Economic Analysis and Audit, the Vyatka State Agricultural Academy ( veravyatka@rambler.ru )

Journal: International Accounting, #44, 2013

In the article the principles of formation of system of budgeting, financial structure in state establishments of criminal and executive system, introduction of the main budgets are considered: the budget of the income and expenses in production divisions, the budget of money, expected balance. The interrelation of functional budgets with the main budgets in establishment is considered. The system of budgeting is a basis of drawing up the budgetary estimate of state establishment of criminal and executive system of Russia with necessary calculations - justifications of articles of expenses.


Financial result-oriented budgeting in the correctional system

Zagarskikh V.V. Vyatka State University, Vyatka, Russian Federation ( veravyatka@rambler.ru )

Journal: International Accounting, #21, 2014

The article deals with the issues aimed at enhancing the effectiveness of budget expenditures for rendering of services for society, which is one of the priorities of the modern policy of budget planning and reforming at all levels of public finances. The article describes the key characteristics inherent in result-oriented budgeting; it considers the differences between result-oriented budgeting and cost-based budgeting. The author points out that the present stage of the budget process needs a change in technology of planning and financing of the correctional system, which is directly linked in the "objectives - tasks - events - analysis" chain of financing.


Financial support in the area of public procurement

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation ( veravyatka@rambler.ru )

Journal: National Interests: Priorities and Security, #8, 2016

Subject The article shows how financial support in the field of public procurement is established.
Objectives The article aims to consider the changes to the rules of budget execution in part of government contracts, the adoption of budgetary commitments and payment of monetary obligations of State institutions.
Methods I analyzed the existing norms and rules in the area of public procurement, as well as social and best practices.
Results I propose a model of bringing funding limits to the recipients of budgetary funds and information interaction in the sphere of public procurement financing.
Conclusions I conclude that the performance of schedule, procurement plan fully depends on budget income performance and bringing the financing limits to the recipients of budgetary funds. Different approaches are required to undertake control measures on the issue of economic security in public procurement.


The institutional origination of economic security in Russia and abroad

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation ( veravyatka@rambler.ru )

Journal: National Interests: Priorities and Security, #8, 2019

Subject The article reviews structural components of economic security and probable threats from perspectives of the national security of States.
Objectives The study investigates the creation of economic security institution in Russia and abroad in terms of the bipolar comparison of superpowers. The article also analyzes the theory and practice of mercantilism, protectionism, economic sovereignty. I evaluate the military security on the national economic development and review what basically distinguishes the concept of economic security as formulated by the Russian and western scholars in terms of international relations and global policy.
Methods The research employs the conceptual analysis of theoretical issues put by the Russian and foreign scholars and practically implements those approaches.
Results The article sets out theoretical aspects of the concept of economic security as part of international relations in English-speaking countries and Asian countries. I also demonstrate the specifics of the national economic security in Russia and abroad.
Conclusions and Relevance Seeing the international situation escalate and sanctions be imposed, it is especially important to analyze national security issues. The economic security construct throughout countries prioritizes national interests in economics, formulates the economic policy and determines systemic measures to counteract external and internal threats, controlling the performance of the national economic security initiatives.


Analysis of regional economic crisis and regional fiscal policy formation

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation ( veravyatka@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #2, 2017

Importance The article addresses the methodology for economic crisis research and regional fiscal policy formation to meet the requirements of economic security within the national strategy of economic reforms.
Objectives The main purpose of the study is to examine the economic security in the context of indicators characterizing the fiscal security of the region.
Methods The methodological basis of the research is basic principles of systems approach to the study of socio-economic processes, methods for assessing the economic security of regions, including the monitoring of key macroeconomic indicators and their comparison with threshold values, methods of socio-economic data processing.
Results Based on the interpretation of economic security of the region, a regional economic crisis is likely to endanger the national economic security. Under the general downward trend in reducing the role of the federal government in economic processes of the Russian Federation, the regional system of economic security acts as a basis for economic integration and, therefore, for ensuring the national economic security.
Conclusions and Relevance The proposed indicators of fiscal security of the region, as well as their threshold values may be helpful for forecasts of socio-economic development of the region and budgetary estimates of the subjects of the Russian Federation. The analysis of financial support to regions can be used by executive authorities to ensure a stable, sustainable, and progressive development of the economy and society.


Assessment of the development of risk management of the State in the region

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation ( veravyatka@rambler.ru )

Journal: Regional Economics: Theory and Practice, #12, 2016

Subject The article studies the risk management practices in the region, the formation of regional fiscal policy that meet the requirements of economic security in the framework of the national strategy for economic reform.
Objectives The main objective of the article is to obtain information on the existing practices in the areas of risk management and assess the prospects for development of risk management of the State in the region. The paper studies risk management practices at the departmental level of the Kirov oblast.
Methods For the study, I used principles of a systems approach, scientific methods and techniques, in particular, questionnaire of respondents, analysis and synthesis of results of the study, and processing techniques of socio-economic data.
Results The article presents the main results of the survey of respondents related to the risk management system in departments in the region. This report is the first study in the form of an open questioning at the regional level, which was attended by the employees of the departments directly related to risk management.
Conclusions and Relevance Reforming the budget process by refocusing on results management instead of cost management is possible if improving the planning by using the methods of economic-mathematical forecasting and risk assessment. The practical recommendations contained in the work can be useful when designing federal and regional socio-economic development programs, adjusting the mechanism of budget process, and building and developing an effective risk management system in the region.


Ensuring the economic security of the enterprise

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation ( veravyatka@rambler.ru )

Journal: Regional Economics: Theory and Practice, #45, 2015

Subject The article identifies possible schemes that would cause economic loss to the enterprise, and studies the mechanisms of realization of economic threats.
     Objectives The paper considers the integrated economic security category in the dynamics of historical development, identifies the optimal conditions for the functioning of the enterprise, and identifies ways of threatening to business based on the classification of interrelated units of financial and economic activity.
     Methods The work uses the lessons learned and public practice, reflecting the objective regularities in the development of financial and economic activity, as well as the simulation of realization of economic threats to the enterprise.
     Results I analyzed some individual elements of the classification of interrelated units of financial and economic activity in the aspect of economic security of enterprises without regard to the industry. I built a model of cash flow and inventory, works and services. I determine the criteria according to which the financial-economic activity occurs without violations and consider all possible violations of these criteria and ways to obtain benefits. I outline the actual potential ways to carry out economic threats.
     Conclusions Issues of ensuring the economic growth are the ones of national security. In most cases, monitoring procedures, audit and other checks do not provide the economic security of enterprises. This indicates a lack of effectiveness analysis of the financial-economic activities of regulatory agencies and stakeholders. To undertake good control measures on the economic security of enterprises, some other approaches are required.


Ensuring economic security of the correctional system through performance-based budgeting

Zagarskikh V.V. Kirov IPKR of the FPS of Russia, Kirov, Russian Federation ( veravyatka@rambler.ru )

Journal: International Accounting, #13, 2015

Importance The article reviews the concept of economic security in public correctional institutions. The article displays the mechanism for performing administrative functions and ensuring economic security by implementing the budgeting system.
     Objectives The research mainly pursues substantiating the need to implement the budgeting system that is oriented at the result of profit generating activities, in public correctional institutions. I set up such objectives as outlining the budgeting system contour in the form of principal and functional budgets; formulating the financial structure and identifying responsibility centers and performance indicators; stipulating budgeting rules and principles for correctional institutions and indicating functions of the budgets, those in charge of performance (structural units) and expected results.
     Methods Summarizing expertise and public practices that reflect undisputable milestones of the correctional system development, I substantiate the need to shift from estimated planning of the federal budgetary spending to developing profit-making activities so that the correctional system could bear its own costs and expenses through implementing the budgeting mechanism.
     Results If implemented, the proposed method for setting up the budgeting system in public correctional institutions and performance indicators of the financial structure' responsibility centers will ensure economic security of the correctional system at the current stage of economic development.
     Conclusions and Relevance Currently, economic growth of public institutions gains special relevance. The global and domestic economic situation may influence economic growth in such institutions. The national economic security depends on public authorities, subordinate entities (institutions) and their ability to ensure economic security. In the mean time, economic entities and institutions should contribute to their economic security. The budgeting system may become the main tool of public correctional institutions for their routine and effective financial management.


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