Труды Кубанского государственного аграрного университета

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2017, № 69

UDC: 338.242
GSNTI: 06.61.33

Analysis of expenditure of budgetary funds (based on municipal formation the city of Krasnodar)

The main purpose of the municipal budget is to explicitly display in monetary terms the action plan of the government for a specified period of time. Therefore, from a political point of view, the budget in the first place reflects the priorities of local authorities and is a tool for implementing their policies, and secondly gives an idea about the trends of socio-economic development of the municipality. The use of different mechanisms of effectiveness evaluation in the budget process allows, among other things, to focus resources on socially important priorities, instead of distributing them in small amounts between a multitude of existing problems, and not reaching them; to ensure an adequate dialogue between all stakeholders, including creating barriers to often populist opportunistic projects. Obviously, such results contribute to the improvement of the financial situation of the municipalities. The actual or planned distribution of the budget means in terms of functional classification can be used for the functional cost analysis. The method of functional-cost the analysis (FSA) is based on the representation of any object as a system, in which each element performs a set of functions. Any function has a certain relative importance, and its implementation requires certain costs. A comparison of the relative importance and cost functions allows us to detect imbalances in the subject and to identify ways of leveling.
Keywords: Municipal budget, local budgets, cost-benefit analysis, municipal formation city of Krasnodar
DOI: 10.21515/1999-1703-69-49-55


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  1. Lomakina Oksana Vyacheslavovna, PhD in economics, associate professor of the Department of management, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
  2. Ezhova Marina Aleksandrovna, graduate student, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.