What is Budget Management? Budget Management System

Definition 1

The budget is all the income and expenses of an organization (state or enterprise, etc.), which are formed in a certain form (estimate) and for a certain period (per day, month, year, etc.).

Budget management of an organization (state or enterprise, etc.) requires certain efforts and knowledge. At the heart of any management is the planning stage.

Budget planning as the basis of management

All operations for the receipt and expenditure of budget funds are defined in budget items, the methods of their formation are presented as follows:

budget items are formed on the basis of statistical data, as well as expert data. Such data are entered into budget items only manually and represent: certain economic, economic and other indicators for the past period (year, month, etc.), any information that was not taken into account when planning the budget, as well as the results of statistical research and results of expert evaluations, etc.
budget items are formed on the basis of data that directly affect the dynamics of budget items or a whole group of items, taking into account that these data are taken from previous reporting periods. Such data can be: the dynamics of demand and its fluctuations, inflation indices or indices related to the cost of goods (works, services). All factors and data, one way or another, affect budget items, some factors are stronger, others are weaker. The budget planning system has forecasts for fluctuations in these factors and even builds scenarios.
budget items are formed based on data from the module called "Management of contracts". This module contains information on all types of payments, or rather on their temporary execution, as well as data on the shipment of goods (products) in accordance with contracts. All these data and information are used in the planning and budget management system of an organization (state or enterprise, etc.).
budget items are formed by the calculation method. Certain items in the budget can be calculated using formulas that are used for other budget indicators. So an example of budget items that are formed by calculation can be: taxes, profit items or those that are associated with the movement of all the organization's cash.

Budget planning system

The essence of budget planning is the formation and recording of certain planned data (indicators) for an organization (state or enterprise, etc.).

Budget planning system:

this is budget planning for the entire organization and its individual divisions;
this is time planning: for a whole year or month, quarter, etc., as well as budgeting by certain employees of the organization and control over the implementation of the budget;
responsible employees for the budget of the organization also determine the planned budget indicators for a given time period;
all generated planned items (indicators) of the organization's budget are made on the basis of the "Contract Register", that is, within the framework of payment schedules;
all budget items related to the expenses of the organization are made by employees manually;
Basically, in the budget planning system of an organization (state or enterprise, etc.), three main

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Hosted at http://www.allbest.ru/

INTRODUCTION

One of the decisive factors determining the political future of any country, its economic power, viability and self-consciousness of the nation is the system government controlled and the degree of real participation of the population in governance.

In Kyrgyzstan, along with state governing bodies, there are local self-government bodies. State power in the Kyrgyz Republic is based on the principle of division of functions state power and local self-government. The development of local self-government in the country has been carried out since 1995, when the capital city of Bishkek was transferred to the principles of local self-government. In 1996, in all rural settlements, executive and administrative bodies were formed under local keneshes - aiyl okmotu (village councils). In 1998-2000 12 cities of district significance were transferred to the principles of local self-government - Kant, Kara-Balta, Kara-Suu, Naryn, Uzgen, Cholpon-Ata, Shopokov, Kara-Kol, Kok-Zhangak, Tokmok, Batken, Isfana. In May 2001, this list was supplemented by the cities of regional significance - Osh, Jalal-Abad, Talas, Balykchy, Sulyukta, Kara-Kul, Kyzyl-Kiya, Mailuu-Suu, Tash-Kumyr, in which city halls were formed. Thus, at present, the principles of local self-government are in force in all settlements of the republic. In most cities, towns and villages, the population received the right to independently elect heads of local self-government by direct voting, and in nine cities of regional significance and the city of Bishkek, mayors are elected by deputies of city keneshes. Effective and citizen-friendly governance presupposes, first of all, that democratically created self-government bodies, while independently exercising their powers, determining the procedure for their implementation and choosing the means necessary to perform the relevant functions, have a real financial base.

Concept of budget

This section incorporates, in part, revised material from the Citizens' Budget Guide. Tyulundieva N., Konokbaev S., Musaev B. - UNDP Program on Political and Administrative Management at the Central Level, Soros Foundation-Kyrgyzstan, Urban Institute Bishkek. - B., 2002.

Budget management is part of the public administration system and affects the interests of every citizen. It determines, directly or indirectly, how education and health services will be provided, what salaries will be received by civil servants, what kind of assistance and who will receive from it, etc.

The budget provides financial resources for the implementation of state policy and the provision of utilities society. The condition of roads, street lighting and even the safety of each of us depends on its value. Often in the press, speeches of deputies, members of the government, there are phrases “there is no money in the state budget to increase wages employees”, “a bonus to teachers is not paid due to lack of money in the budget”. Successful activity management bodies and budget resources are interconnected things. So what is a budget?

The word "budget" in translation from English means "leather bag". In the English Parliament, this is the name of the bag in which the Chancellor of the Exchequer brings to Parliament a draft of the state's revenues and expenditures for the coming year. This term also means a plan of income and expenses for a certain period of time.

The budget of the governing bodies is a plan of the expenses necessary for society and the expected sources of income to finance them.

To better understand the concept of the budget of governments, let's compare it with the budget of an individual family. The budget of any family consists of 2 parts - income and expenses. Family income usually has certain sources and is therefore easily predictable. The amount of expenses, as a rule, is determined by the level of income.

Expenses are related to meeting the needs and desires of family members. Incomes, unlike needs, are in most cases limited. Based on this, in budget management it is important to ensure that, on the one hand, the needs and requirements of the family are met, and on the other, they correspond to income.

However, it is not uncommon for a family to plan expenses that exceed income. In such a situation, it becomes necessary to borrow money and reduce other expenses.

In some families, income may be greater than expenses. Then the surplus can be used for savings, purchasing securities, other investments, paying off debts, etc. Therefore, when planning income and expenses, the family must, firstly, carefully weigh the need for obtaining loans and the possibility of repaying them, and, secondly, take into account existing debts.

Governing bodies, like any individual family, plan to meet the needs of society and solve the problems they face:

Expenditure, i.e. what needs of society they intend to satisfy, how much it will cost and, accordingly, what public policy goals will be financed;

Income, i.e. how much resources the governing bodies will have at their disposal, and from what sources they will receive them.

After that, expenses are compared with income and their balance is summed up. In the event of a shortage of resources to cover needs, sources of borrowing are planned or expenses are reduced, and if income exceeds expenses, areas for investing surplus resources are planned.

The society should take an active part in planning the expenditures and revenues of the governing bodies, in the implementation of the adopted budget. After all, the governing bodies manage not their own funds, but public ones. Society pays them to meet their needs for public services. The requirement for public decision-making on the budget and accountability of governments to society arises on the basis that they dispose of public finances.

Why and how do governments use the budget?

AT public administration The budget has three main functions:

1. shows what goals and objectives the governing bodies set for the coming period, and plan expenses to achieve them;

2. serves as a binding law, the basis of the system of control over the collection and expenditure of budgetary resources;

3. is a tool for regulating the economy, contributing to the socio-economic development of the country or a separate local community.

The goals and objectives of public policy are reflected both in the revenue and expenditure parts of the budget. The requirement for budget transparency, put forward in all countries, implies the provision of information to the public on the budget in in full. This means, first of all, that the society receives comprehensive information about the past, current and future activities of the governing bodies. Comparing, for example, the last year's budget with the current one, any citizen can say whether government spending on education has increased or decreased, whether they are more interested in stimulating economic activity or in replenishing the state treasury, etc.

The purpose of the budget is not only to designate, but also to finance the policy outlined by the governing bodies. But under any conditions, only those goals and tasks that are supported by resources will be solved.

Program budget planning helps to link public socio-economic policy and budget expenditures.

The budgetary organizations that prepare cost estimates in the format of the program budget, first of all, determine the specific goals, objectives and programs of their work for the forthcoming period. Only after that, the costs of the planned programs are calculated. In the planned year, only priority areas of activity under programs approved by deputies receive funding and, accordingly, implementation. In Kyrgyzstan, all organizations financed from the republican budget have switched to planning cost estimates on a program basis. Local self-government bodies, in accordance with the new Law “On the financial and economic foundations of local self-government” (2003), should also switch to the preparation of program budgets.

What policy will be implemented through the budget is determined as a result of public decisions by Parliament. Deputies discuss it, approve expenditures and revenues, after which the budget becomes a law binding on execution. As a result, the society receives the grounds for monitoring the implementation of the decisions made on the budget and policy. A simple estimate of expenditures and revenues has no budgetary value unless accompanied by a binding obligation.

In public administration, the budget acts not only as a means of control over public finances, but is also used as an instrument of influence on the economy and society. The budget allows the state to regulate the conditions for the development of the economy (distribution of income, consumption, savings, etc.) and to influence socio-economic processes in society. There are three main goals economic policy that are achieved with the help of the budget:

Provision of certain goods and services to society

Redistribution of income in society

Economic regulation

The private sector cannot provide a number of necessary services to society (for example, ensuring the defense of the country). Other services due to their high price(education, health care), may be available to a limited circle of citizens. However, the society is interested that these benefits and services are provided to everyone. Guarantees for ensuring the production of certain goods and services are taken over by the governing bodies directly engaged in production, or by supporting it through the budget.

Under market conditions, incomes in society are distributed unevenly. In order to create a favorable social climate and prevent possible hotbeds of tension, the governing bodies regulate income and social protection population. The redistribution of income between the social strata of the population and territories is carried out primarily through tax policy. For example, governments may determine that those who earn more pay higher taxes, while at the same time introducing incentives for less well-off payers. Another way to redistribute income is social assistance to those in need, provided from the budget.

The third goal of economic policy is the use of the budget as an instrument for regulating economic growth and developing entrepreneurship. Governments can contribute to the development of the economy by financing infrastructure facilities, roads, etc. from the budget to improve the conditions for the work of entrepreneurs.

How many budgets are there in Kyrgyzstan and what do they serve?

The budget is the main accumulator, where all state revenues flow, and the main manager, from where the bulk of the resources received flows out in the form of expenses. Does this mean that all the money of the state at one time and in one place is divided among all recipients? Of course no. After all, from Bishkek it is not clear that in any other city the pavement is full of potholes and potholes, and in a rural school the roof needs to be repaired, and so on. To conduct an independent policy, the governing bodies in Kyrgyzstan have their own budgets.

The country has republican and local budgets. A separate budget is planned for state investment expenditures, or the development budget. And then there is the Social Fund.

The republican budget finances the maintenance and activities of central authorities and regional and district state administrations. Cities, settlements and rural governments have independent local budgets with certain incomes and corresponding expenses.

The Law of the Kyrgyz Republic "On the financial and economic foundations of local self-government" dated September 25, 2003 established a new definition of the local budget.

The local budget is understood as the budget of the local community of an ail, township and city, the formation, approval and execution of which is carried out by local governments.

These are government funds. They are managed in accordance with established procedures. The budget process includes development, review, approval, execution and control. This is very important, as the society gets the opportunity to participate in deciding how much revenue will be collected and how it will be spent, as well as in controlling their spending.

However, not all state funds must necessarily pass through the established procedure for their use. Along with budgetary funds, governments in most countries have extrabudgetary funds. Decisions on their use are made by the governing bodies independently, but within the framework of established by law. The Social Fund is one of them.

It is an independent fund, separate from the budget. He has his own income insurance premiums), although it gets additional funds from the budget and carries out the expenses determined by law. The Social Fund has its own current account and is an independent legal entity.

Budget Social Fund approved by the Jogorku Kenesh. Every year, a law is adopted on the rates of insurance premiums for state social insurance. However, decisions on what to spend money on are not made every year. The size of pensions and benefits, the contingent of recipients are determined by law and are known in advance.

The Social Fund collects, accumulates insurance contributions and redistributes them to such funds as Pension, Social Insurance, Employment Assistance and Compulsory Health Insurance. Of these funds are used to finance pensions, social security benefits, unemployment and health insurance.

In addition to the Social Fund, the governing bodies in Kyrgyzstan are allowed to create off-budget funds through charitable contributions, voluntary donations, etc. Many people remember, for example, charity marathons dedicated to the 1000th anniversary of the Manas epic, the 3000th anniversary of Osh, the Year of Mountains, etc.

A consolidated budget is prepared to analyze state revenues and expenditures. In Kyrgyzstan, it is called the consolidated (state) budget. It combines the revenues and expenditures of the republican and local budgets. The development budget is included in the consolidated budget only in the part of internal financing of state investment projects (that which is financed at the expense of expenditures from the republican budget). Expenses from external government loans are not taken into account when calculating the consolidated budget.

Thus, the state collects money and spends through the system of budgets and extra-budgetary funds. Legal Basis for the Financial Basis of LSG in Kyrgyzstan The local budget is one of the constituent parts of the budgetary system of Kyrgyzstan. It is the financial basis for the activities of local governments. In accordance with the Law of the Kyrgyz Republic “On Local Self-Government and Local State Administration” dated January 12, 2002, local self-government in Kyrgyzstan is carried out by local communities, i.e. population living in cities, towns and villages.

Local communities have the right to independently decide matters of local importance. Representative and executive bodies of power are formed to manage them. Citizens are also involved in governance. In addition to matters of local importance, the state has transferred to individual local governments the responsibility for providing a number of state functions.3 To resolve local issues and exercise delegated state powers, local governments have certain financial resources.

Self-execution of powers, first of all, implies that local self-government bodies (LSG), having the necessary financial resources, rely on an appropriate legal framework. Legislative base financial fundamentals local self-government4 are a number of provisions of the Constitution of the Kyrgyz Republic, the Law “On Local Self-Government and Local State Administration” dated January 12, 2002, No. 5, and other legislative and regulatory acts, including:

Land Code;

Tax code;

Law of the Kyrgyz Republic “On the Basic Principles of Budgetary Law in the Kyrgyz Republic” dated June 11, 1998, No. 78;

Law of the Kyrgyz Republic "On the financial and economic foundations of local self-government" dated September 25, 2003, No. 215;

Law of the Kyrgyz Republic "On the management of agricultural land" dated January 11, 2001, No. 4;

Law of the Kyrgyz Republic "On the basic rates of land tax for the use of agricultural land, household plots and summer cottages" land plots, lands settlements and non-agricultural purposes for 2003”, No. 87;

Local self-government bodies are endowed with certain incomes and carry out their own expenses. Most of their financial resources go to the local budget. The system of local budgets includes only the budgets of local governments. At the central level, the budgets of local governments are included in the consolidated local budget and managed as a single local budget. The system of local budgets in Kyrgyzstan, regulated as a single local budget, consists of:

Budgets of Bishkek and Osh

Budgets of cities of regional significance

Budgets of cities of district significance, settlements, rural administrations - aiyl okmotu, etc.

The government regulates the local budget through the regional subdivisions of the Ministry of Finance.

In accordance with the Law "On Local Self-Government and Local State Administration" (Article 55) financial resources LSG bodies are formed at the expense of: local budget funds;

off-budget funds;

credit resources, transfers and grants;

voluntary contributions and donations;

income from municipal securities and local loans;

deductions from national taxes and other incomes;

the full amount of the amounts received as a result of the payment of administrative fines;

other additional income from events organized by local governments, as well as from the activities of enterprises and organizations created for the needs of local communities.

The fundamental issue in establishing the legal basis for the financial base of LSG in Kyrgyzstan is the question of the eligibility of creating off-budget funds of LSG bodies. Article 55 of the Law “On Local Self-Government and Local State Administration” (2002), establishing the financial resources of LSG bodies, includes off-budget funds. Whereas the Law “On the Basic Principles of Budgetary Law in the Kyrgyz Republic” (1998) prohibits the creation of off-budget funds by both state structures and LSG bodies, with the exception of the Social Fund and funds created from funds raised on a voluntary basis. Those. off-budget funds of LSG bodies as their potential source of income can be created only at the expense of such funds as voluntary donations and contributions.

The new Law "On the financial and economic foundations of local self-government" (Article 12) establishes that local governments can create extra-budgetary funds from voluntary contributions for the implementation of socio-economic programs and projects not provided for by local budgets. Taxes and other payments subject to crediting to the budget in accordance with the legislation of the Kyrgyz Republic cannot be directed to off-budget funds of local self-government bodies.

The regulation on extra-budgetary funds of a local self-government body, which determines the procedure for their formation, use and control, is approved by the local kenesh. In addition, the local kenesh must exercise control over the correct use of extra-budgetary funds of local self-government bodies.

LSG borrowing is regulated by the Laws “On the Basic Principles of Budgetary Law in the Kyrgyz Republic” (Articles 53-57) and “On the Financial and Economic Foundations of Local Self-Government” (Articles 8-11).

Loans are made by the executive and administrative bodies of local self-government (aiyl okmotu) with the consent of the aiyl kenesh and the Ministry of Finance of the Kyrgyz Republic. They can be short-term (up to one year); medium-term (from 1 to 5 years) and long-term (over 5 years).

LSG bodies can take necessary funds from creditors or to make loans by issuing municipal securities.

Loans of local governments are urgent contractual obligations assumed by local governments by concluding a loan agreement and / or issuing municipal securities, through which local governments receive funds with an obligation to repay the loan amount and pay interest for use (Law "On financial and economic foundations of local self-government”, article 1).

Local self-government bodies are prohibited from making loans if the obligations to service the total debt, including previous and future debt obligations, exceed 20% of the annual income of LSG bodies.

Aiyl okmotu has the right to make a short-term loan in case of a temporary shortage of funds. The total debt on short-term loans must be repaid within the year in which the loan was made. Repayment of the loan must be secured by income that the local government will receive during the remainder of the budget year, subject to the existing income collateral for repayment of the loan. Funds received from the placement of a short-term loan cannot be invested in other securities.

Medium-term and long-term loans local governments have the right to carry out to finance capital investments and refinance existing debt on medium-term and long-term loans.

LSG loans are carried out by issuing municipal securities solely for the purpose of implementing programs and projects for the development of the territory.

The Law “On Local Self-Government and Local State Administration” enshrines the right of local self-government bodies to create associations, associations and unions of local communities (Article 11). Local self-government bodies can pool their resources and form territorial and inter-territorial, sectoral and inter-sectoral local economic management bodies, which in the future can serve as the basis for strengthening the capacity of local self-government bodies in Kyrgyzstan, as well as their joint provision certain types services and/or implementation of investment projects.

The procedure for the distribution of proceeds from national taxes and incomes is determined by Article 6 of the Law "On the financial and economic foundations of local self-government". National taxes and revenues distributed at the republican level include:

1) excise tax on domestic (local) products;

2) personal income tax;

3) income tax from legal entities, regardless of the form of ownership;

4) a single tax for small businesses;

5) income from compulsory patenting.

The norms for deductions to local self-government bodies are established by the Ministry of Finance. They are not subject to change within three years.

By law, the rate of deductions for regulated taxes must not change for at least 3 years. In practice, the standards were stable only in relation to the republican and regional budgets. Whereas the standards for deductions from national taxes for villages and towns were reviewed annually. The main reason is the lack of funds in local budgets. In order to help some local communities, it is necessary to take surplus resources from others.

The new Law "On the financial and economic foundations of local self-government" creates new conditions for establishing standards for deductions from national taxes - they will be established for the aiyl budgets by district financial departments.

The stability of the standards is also established by other laws of the Kyrgyz Republic. The Law "On Local Self-Government and Local State Administration" states that the standards for deductions from national taxes should be established once every 3 years (Article 55). Article 34 of the Law “On the Basic Principles of Budgetary Law in the Kyrgyz Republic” also establishes that the norms for deductions from national taxes are not subject to change for three years.

The legislative basis for the introduction and use of the grant system in the Kyrgyz Republic is Section III “Grant System in the Kyrgyz Republic” of the Law “On Basic Principles of Budgetary Law in the Kyrgyz Republic”. Article 35 of this law determines that categorical, equalizing and stimulating grants can be used in the budget system of Kyrgyzstan.

Article 7 of the Law “On the financial and economic foundations of local self-government” specifies the purpose and mechanism for distributing grants in the budgetary system of the Kyrgyz Republic and, in addition, determines the procedure for mutual settlements within it.

The tax code defines the legislative basis for tax collection in the Kyrgyz Republic. In addition, in accordance with article 8 of the Tax Code, the Ministry of Finance develops instructions for the implementation of its provisions, which come into force after approval by the government.

Some taxes in Kyrgyzstan are regulated by separate legislative acts. For example, customs tariffs - by the Law on Customs Tariff.

Tax for the use of roads of national, republican and local significance on the territory of the Kyrgyz Republic - by the Law "On taxes from enterprises, associations and organizations" dated December 17, 1991, No. 660-XII.

Allocation of funds for the prevention and elimination of emergency situations - by the Law "On the allocation of funds for the prevention and elimination of emergency situations in the Republic of Kyrgyzstan" dated February 27, 1992, No. 760-XII.

Deductions for the development and reproduction of the mineral resource base - by the Decree of the Government of the Kyrgyz Republic "On deductions for the development and reproduction of the mineral resource base, financing of geological exploration and the geological industry of the republic" dated May 11, 1993, No. 198, etc. All these taxes are revenues of the republican budget and are fully transferred to it. Each taxpayer pays several types of taxes to the budget, depending on the type of activity and the amount of income. To facilitate the procedure for paying taxes in Kyrgyzstan, there are two simplified forms of taxation. These are mandatory patenting and a voluntary single tax for small businesses.

Patenting is mandatory for entrepreneurs engaged in certain activities. They must pay taxes to the budget in the form of a fixed fee - a fee for a patent. This exempts them from paying all other taxes. The types of activities required for patenting and the procedure for determining the cost of a patent are determined by the Jogorku Kenesh.6 Entrepreneurs can choose a single tax as a form of simplified taxation voluntarily. In accordance with the Law of the Kyrgyz Republic dated December 7, 2001, No. 102, “On the Simplified System of Taxation of Small Business Entities”, they pay one tax (single tax) instead of a number of taxes that are mandatory for them by law. Both legal entities and individuals can use the voluntary right to pay a single tax, provided that their annual gross revenue does not exceed 3 million soms during the year.

What is the difference between extra-budgetary funds and estimates of income and expenses for special funds? The cost estimate for special funds is taken into account and financed as part of the local budget. The special account of LSG bodies is opened as a sub-account of the current account of the treasury. An off-budget fund may be placed on an account opened in any commercial bank. Regulations on extra-budgetary funds of local self-government bodies, including the procedure for the formation, use and control over the use of funds, are approved by the relevant local kenesh. Control over the correctness of their use is also carried out by the local kenesh. Taxes and other payments subject to crediting to the budget in accordance with the legislation of the Kyrgyz Republic cannot be directed to off-budget funds of local self-government bodies. Funds of extra-budgetary funds of local self-government bodies can be formed only at the expense of voluntary donations and contributions. They are spent in accordance with targeted socio-economic programs and projects and are not subject to withdrawal by other authorities. Is there a legal basis for the use in inter-budgetary relations of such an item of expenditure of the local budget as “funds transferred”? The adopted new Law “On the financial and economic foundations of local self-government” determines that when drafting a local budget, local self-government bodies will be promptly provided with the information necessary for this, incl. types and amounts of expenditures transferred from one budget to another (Article 13 paragraph 2). 2. LOCAL BUDGET INCOME 2.1. Sources of income of the local budget LSG bodies must have the necessary resources to finance their activities. Local budget revenues are money received by local self-government bodies from various sources to carry out the expenses necessary for the community.

The total revenues received by the local budget can be divided into7:

current;

Capital (in Kyrgyzstan they are called income from capital transactions);

Official transfers received.

Most of the income that LSG bodies receive from society, as well as earn on their own, is current.

Current revenues are provided by tax and non-tax revenues, which are collected and transferred to the budget at different intervals in strict accordance with the law. They can come monthly or once a year, etc., depending on the type of income.

Taxes are collected in accordance with the established deadlines for their payment. LSG bodies receive income from economic and other activities as they provide goods or services to consumers.

Current revenues are receipts that regularly replenish the budget, while capital revenues are of a one-time nature and enter the budget irregularly.

LSG bodies can receive capital income from the sale of their property or other types of property. They have the right to sell their land, buildings, structures, equipment, sell stocks of goods, shares, etc. But such income cannot be regular, so LSG bodies cannot constantly rely on them (although sometimes they are very significant).

Funds from privatization act as a one-time source of revenues to the budget. The receipt of funds from the privatization of municipal property should be credited to the local budget. In practice, proceeds from the privatization of municipal property are often withdrawn to the republican budget.

Transfers are resources received free of charge and irrevocably. The receipt of transfers to local budgets is provided mainly by the transfer of resources from the republican budget.

Transfers from international organizations or other entities can be credited both to the local budget and to off-budget funds of the LSG body.

Credit resources, i.e. funds that must be returned are taken into account separately - after summing up the balance of income and expenses when planning sources to cover the budget deficit.

What are the sources of current local budget revenues? The new Law "On the financial and economic foundations of local self-government" (Article 3) established that local budget revenues consist of local taxes and fees, non-tax revenues; taxes and revenues distributed at the republican level; transfers, grants, voluntary contributions. Loans are not included in local budget revenues.

At the same time, local taxes and fees and non-tax revenues are attributed to the own revenues of the local budget, i.e. they must remain fully (100%) at the disposal of LSG bodies. Such budget revenues are the basis for planning its revenue side in all countries. Changes in the volumes of revenues regularly received by the budget can only be associated, firstly, with changes in laws and, secondly, with the instability of the economy.

Local budget revenues received from local taxes and fees and non-tax revenues are not subject to withdrawal to the budget of another level (Law "On the financial and economic foundations of local self-government", Article 3).

tax budget planning

The main purpose of taxes is to provide revenue authorities. Since in countries where the private sector predominates, the state does not have many sources of income of its own (from entrepreneurship, or from property), the private sector (individual citizens, entrepreneurs and enterprises) makes mandatory payments and transfers money to the state budget to finance public spending.

Taxation is the mandatory payment by the private sector to government agencies. The obligation to pay taxes is achieved by the fact that they are established by laws. The mandatory requirement makes it possible to provide control bodies with real resources.

Among the tax revenues of local authorities in most countries of the world, the leading place in importance belongs to local taxes. The question arises, what are these taxes? And why do they play such an important role? In accordance with the Tax Code, the following taxes are in force in the republic:

1) nationwide, for which rates, objects of taxation, payers and methods of collection are the same for the whole country;

2) local, independently introduced and regulated by local keneshes in the respective territories within the limits of legislative restrictions.

National taxes, unlike local taxes, are levied throughout the country (all regions). They are introduced by the decision of the Jogorku Kenesh, which establishes tax rates, objects of taxation and benefits for them.

Local taxes are taxes owned by local authorities. Self-government bodies regulate them within the framework of legally established restrictions for financing their expenses.

In Kyrgyzstan, local taxes are introduced on a certain territory by the decision of the relevant local governments. Local keneshes have the right to decide for themselves which taxes to introduce (from the list defined in the Tax Code). Taxation rates and tax reliefs are regulated within the limits determined by law. The collection of local taxes and fees is also delegated to local authorities.

Therefore, local taxes in some regions may not be charged. In other regions, rates and benefits for local taxes may not coincide, since the policies pursued by local keneshes may differ. If the local community agrees to pay higher taxes, then governments will provide more services to the population.

Revenues from local taxes are fully transferred to the local budget and used by local governments. They cannot be shared between different levels. local government, as it was before, when, for example, the tax for rendering paid services to the population and retail sales entered the district budget. Regions, districts are not entitled to receive certain share income from local taxes with the adoption of the new Law "On the financial and economic foundations of local self-government".

The list of local taxes includes 16 types. The most important of them are the tax on the provision of paid services to the population and on retail sales and the tax on owners Vehicle. Other local taxes do not bring tangible revenues to local budgets (for details, see section 2.2. "Local taxes").

At present, the government is carrying out some work on the preparation of regulations for the collection of tax on real estate. This tax will be collected in the cities and fully go to their budgets.

In addition, a new real estate tax will be introduced for suburban and resort areas of the country. Those aiyl okmotus and settlement councils that are classified as such will receive it in their budgets.

Local taxes in Kyrgyzstan account for less than 9% of all local budget revenues. A much larger share of revenue comes from deductions of a certain part of taxes distributed at the republican level to local budgets.

These are taxes, the proceeds of which are divided between central and local governments. A number of nationwide taxes in Kyrgyzstan are divided between levels of government. Part of the income goes to the republican, the other - to local budgets

National taxes include: income tax, corporate income tax, value added tax (VAT), excise tax, land tax, etc. (see Appendix 2 for types of taxes and their rates).

65% 35% Republican budget Local budget Land tax VAT Excises, income tax, income tax NATIONAL STATE TAXES

Hosted on Allbest.ru

...

1. Budgeting is a tool to achieve company goals

Before developing a plan, you need to define goals. Planning without goals is pretty pointless. Goals are formed at the strategic level of corporate governance. Thus, budgeting is a tool for the implementation of the enterprise strategy. With the help of this technology, an inextricable link between strategic goals and plans aimed at achieving them, and ensuring the implementation of plans by operational processes, is ensured. It is budgeting that drives the strategy.

Formally, you can draw up budgets without worrying about some goals. They do so often. If any sense can be found in this activity, then it consists only in obtaining a financial forecast: what will happen if we continue to “go with the flow”.

2. Budgeting is business management

The basis of budgeting is financial structure. It should reflect, first of all, the structure of the business and the types of activities in which the enterprise is engaged. If an enterprise runs several businesses that are relatively independent sources of profit, then each business should have its own budgets. This is necessary in order to correctly assess the results of activities in each area, to ensure effective management of each of them.

Again, it is possible to formally draw up a single company budget without dealing with the difficult task of building the right budget. financial structure. This is also a fairly common situation. The benefit of such a budget is negligible. According to it, it is impossible to determine where profit arises and where it is “eaten away”, what targets are set for the heads of various structural units, and to what extent they are achieved. In other words, such the budget as a management tool is useless.

3. Budgeting is management based on balanced financial indicators

Before proceeding with the development of budgets, it is necessary to determine which financial indicators the management of the enterprise is guided by, which indicators are accepted as criteria for the success of the company's activities for the planning period. These indicators should be linked to the strategic goals and be very specific. For example, to say that we choose profit as one of the key indicators means to say nothing. Profit can be long-term or current, so it must be associated with a time period. In addition, profit can be marginal, gross or net. This choice determines the priorities for company leaders and managers at all levels.

In addition, financial performance must be balanced because an improvement in one indicator often leads to a deterioration in another. And finally, the indicators should represent a system that covers all elements of the financial structure.

A balanced system of financial targets and constraints constitutes the "architecture" of the budgeting system, in accordance with which budgets are developed.

4. Budgeting is managing with budgets

The main tools of budget management technology are three main budgets:

Cash flow budget intended for management liquidity;
Income and expense budget to help manage operational efficiency;
Forecast balance required for management asset value companies.

Master budgets are prepared not only for the company as a whole, but for each business unit (profit center), and represent only the “tip of the iceberg” of the budget system, which includes many interconnected operating and support budgets.

5. Budgeting covers the full control loop

Any management process is a closed loop, including the stages of planning, control, analysis and regulation. According to the results last stage decisions can be made on redistributing resources, adjusting plans, rewarding those who have distinguished themselves, punishing those responsible, etc.

However, in the budgeting process, only the planning function is often singled out. Obviously, if the plan does not “work” as a tool for monitoring and analyzing the results achieved, does not serve as the basis for building a system of motivation for managers and employees, its value is depreciated.

6. Budgeting covers all levels of management

One of the important features effective system budgeting is its “total” distribution to all levels organizational structure. Involvement in the budgeting process of each employee responsible for a particular “line” of the budget allows us to solve several important tasks:

Reducing the complexity of the budgeting process through its decentralization (an overly centralized budget is difficult to develop, adjust and monitor its execution).
Increasing the responsibility of specific performers by delegating to them the authority and responsibility for the implementation of certain budget indicators.
Building an effective motivation system related to the financial plans of the company.

It is important to understand that budgeting is collective planning in which managers of all levels of management participate. Consistent coordination of plans at all levels of the organization is similar to the process of concluding an agreement between the "managers" of the company to achieve an agreed result. Therefore, the budget can be defined as treaty between participants financial management about coordinated actions aimed at achieving the goals of the company.

7. Budgeting is carried out on a regular basis

Often the developed plan is put “on the shelf” until the end of the year, when the time comes to take stock. It is clear that such a plan is useless, and the time spent developing it is wasted.

Budgeting, like any management process, should be carried out continuously. The approved plan is only the basis for continuing the planning work. It is quite fair to observe that any plan becomes obsolete the moment it is approved. The reason for this is the constant change in the conditions and parameters that served as the basis for the preparation of plans. Our understanding and assessment of the situation is also changing, and there is a constant need to make adjustments to the developed plans. The realization of this eternal dissatisfaction with the result of planning prompted General Eisenhower to exclaim: “Plans are nothing, planning is everything!” Indeed, the planning process is, in a sense, more important than the result it is aimed at. Since it is in the course of planning that leaders at all levels collectively develop coordinated approaches to solving problems, comprehend the challenges facing them, assess the limitations, opportunities and risks.

Summing up, we will give a definition of budgetary management, summarizing the provisions discussed above.

Budgeting is a business management technology at all levels of the company, ensuring the achievement of its strategic goals with the help of budgets, based on balanced financial indicators.

This article outlines only the most general provisions of the concept of budget management. In reality, there are no mandatory requirements to how budgets should be used to manage an enterprise. Unlike accounting, there are no approved recommendations and rules. The introduction of budget management technology is a creative process, which should be guided by an understanding of the "mechanisms" of management, knowledge of one's own business and common sense.

Budget Management System

budget management system can be considered a combination of two elements: controls and steps and methods management activities in the budget process.

There are three groups of budget management bodies. To first group include legislative and executive authorities. Since the state budget as the main financial plan state is approved in the form of a Law, then the Verkhovna Rada of Ukraine (VRU) acts as the leading budget management body. Numerous local budgets are approved at the appropriate levels by local legislative bodies - councils, which are the leading body for managing the local budget. Executive authorities (Cabinet of Ministers, state administrations, executive committees) ensure the preparation of the draft of the relevant budget and its implementation.

second group constitute the budgetary management bodies. It includes: bodies of the system of the Ministry of Finance of Ukraine and local financial authorities, the Control and Auditing Service of Ukraine, the State Treasury, the State Tax Administration, the Accounts Chamber of Ukraine.

third group form non-financial bodies. Performing the functions assigned to them, they are also connected with the budget. The first subgroup includes: State customs Service and its divisions; bodies of the Ministry of Internal Affairs; bodies of justice and notary offices; environmental authorities and inspectorates; bodies state inspection price control, etc.

These bodies are connected with the budget through the formation of revenues, since they are given the right to charge and collect certain payments (duty, state duty) and penalties (fines for violation customs regulations, for violation of environmental legislation, rules of hunting and fishing, use of water, forest and other natural resources, legislation in the field of pricing).

The second subgroup of bodies of the third group of management of the budget process includes various management structures, primarily sectoral ministries and departments, as well as enterprises, organizations, institutions, whose leaders are endowed with the functions of fund managers, that is, they receive funds from the budget and finance subordinate enterprises, organizations, institutions and other structures (responsible for their intended use). These bodies are connected with the budget in terms of financing costs.

The structure of the budget process includes two components: budget planning (drawing up, consideration, approval) and implementation of the budget.

Components of budget management

The components of budget management are determined by the general functions of management activities. The science of management removes such basic functions of management as:

Planning;

Organization of the implementation of the developed plans;

motivation;

Control.

Based on the functions of management and the structure of the budget process, the following components of budget management can be distinguished as:

1. Budget planning.

2. Organization of budget execution.

3. Accounting for the implementation of the budget,

4. Control over the execution of the budget.

It should be noted that the main and defining function of budget management is strategic planning.

The implementation of the strategic planning function in Ukraine is entrusted to the legislative authorities. An example of such planning can be considered a budget resolution for each year, which the highest legislative body of Ukraine, since 1995, passes to the executive bodies. The functions of planning the implementation of the strategy and organizing the implementation of the developed plans rely on the executive authorities and the operational management of the budget, which are engaged in the current budget planning and budget execution as part of the budget process.

Budget execution includes measures to fulfill the revenue and expenditure parts of each of the budgets of Ukraine - the State and more than 12 thousand local ones. Therefore, the organization of budget execution is one of the most important components of budget management.

Accounting for budget execution is the third component of budget management. Accounting is essential to the successful implementation of the approved budget. The value of accounting for budget execution in budget management is determined by the place of accounting in the management system. The effectiveness of management activities depends on the adoption of timely and correct decisions on planning and budget execution. These decisions can only be made on the basis of an analysis of the relevant information that characterizes the state of the management object (budget) on a certain date or for a certain period of time. Accounting allows you to perform such an important task - to provide a system for managing the necessary information. That is, accounting for the implementation of the budget is a supporting system on which the budget process is based. The correctness of decision-making also depends on the qualifications of budget employees and on the methodology of budget work.

However, the most important component of budget management is information. Even deep knowledge will not ensure the achievement of results if the information support does not meet the established requirements.

Budget control is one of the main areas of financial control. It is carried out at all stages of the budgeting process. In the process of budget planning, an important role is played by preliminary control, as well as current control. This control is carried out by absolutely all participants in the budget process (management bodies, as well as enterprises, organizations and institutions). Current control is carried out by public authorities and management, as well as specialized financial control services (Tax Administration, Control and Auditing Service, State Treasury, Audit Chamber and audit firms, Accounts Chamber) in the process of budget execution. In countries with developed market relations, such control is also carried out directly by citizens and is ensured, first of all, by transparency and openness of the budget process and democratic elections to government bodies, which, in turn, affects control bodies, whose activities become open, and the results can be checked.

The subject of discussion in this article is the budget system of the university. Under the budget system we will understand the totality of interrelated budgets of a certain format, for which the technology for their preparation, consolidation and implementation has been developed.

The subject of discussion is the budget system of the university. Under the budget system we will understand the totality of interrelated budgets of a certain format, for which the technology for their preparation, consolidation and implementation has been developed.

Let us define two more basic concepts.

There are many different variations of budget definition: a financial management tool or a two-sided spreadsheet that reflects income and expenses, etc. Each of them reflects one particular feature of the budget.

In our work, we adhere to the following basic definition of the budget.

The budget is a bilateral financial agreement between the administration and departments, which plans the amount of income from all sources and the amount of expenses in all areas.

We consider budgeting as budget management, i.e. its planning, control and analysis of execution, regulation.

The development of the budget system at NSTU was started eight years ago and is still ongoing. Initially, it was determined that the budget system is not created for itself, but, firstly, as part of the general program of the university to form a decentralized management system and, secondly, as a system that provides the main activity of the university, i.e. the educational process.

Currently, the financial management of the university is carried out with the help of a system of budgets (see Fig. 1).

Rice. 1. Linear budget classifier

Operating budgets, which are compiled for individual projects, functions, financial responsibility centers (FRCs).

Financial budgets according to the generally accepted classification: income and expenditure budget (BDR), cash flow budget (BDDS), management balance sheet.

All these budgets are combined according to a certain scheme into the main integrated budget of NSTU.

In connection with such structure of budgets budgeting has the sections presented on fig. 2.

Rice. 2. Budgeting sections

The main functions of budgeting are presented in fig. 3. The purpose of budgeting is also defined there.

Rice. 3. University budget management

The managerial budgeting cycle at our university has a sequence of actions presented in Fig. four.

Rice. 4. Management cycle of budgeting in NSTU

Preparation of the main integrated budget. This block has a complex structure and can be expanded into an independent final sequence of actions.

Block 4 begins the implementation of the budget. At the same time, spending limits are calculated and communicated to specific contractors.

The implementation of the budget is associated with the performance of the functions of accounting, control, analysis. These three blocks can be united by one common term: plan-fact analysis.

If necessary budget indicators are regulated and limits are adjusted. If the budget period is over, a report on budget execution and analysis of the results is generated.

Otherwise- The process of budget implementation continues.

We will not consider such academic concepts as the format of budgets, the technology for their preparation, etc.

Let's move on to discussing the features ( distinguishing features) budget system and budgeting in NSTU.

First distinguishing feature. The university implemented not a formal, but a meaningful process of budget formation, since it (the budget) is seen primarily as a bilateral financial agreement between the administration and divisions, administration and staff.

Second distinguishing feature. The work with the budget at the university is carried out, figuratively speaking, in three-dimensional space Firstly, all generally accepted budget formats are practically used: operating, income and expenditure budget (BDR), cash flow budget (BDDS), management balance sheet.

Secondly, these budget formats are formed for different levels of management: the level of administration of the university, the level of financial responsibility centers (FRC).

Thirdly, at the indicated levels in the budgets of all formats, the budget cycle is fully and partially implemented: planning, plan-fact analysis, regulation (see Fig. 5).

Rice. 5. Interrelation of budgets, functions and structural elements

Reduced the scheme shows the variety of options for technologies for budgeting and managing them.

Third distinguishing feature. The financial structure of the university is consistent with its organizational structure and administrative management system. The main object of budgeting is the Central Federal District. For each of them, the scope of financing of responsibility is defined. On fig. 6 shows the main groups of the CFD. On the left in the figure - the elements of the organizational structure, that is, the divisions of the university.

From the point of view of the existing economic relations each division is a financial responsibility center (CFR). hallmark CFD: financial autonomy within available resources; the right to make a decision; a responsibility for the decisions made.

Depending on the assigned functions, you can specify several types CFD (see Fig. 6).

Rice. 6. The main groups of the Central Federal District in the organizational structure of the university management

The administration is the center of income, expenses and investments.

A self-supporting structural subdivision is the centers of income and expenses in the process of implementing the main activity and its provision. The administrative and economic divisions are the centers of income and expenses if they have their own income.

But, basically, these are cost centers in the process of implementing the university-wide functions that are assigned to them.

Fourth distinguishing feature. The formats of budgets of various levels of management and functional purpose are coordinated and unified, which ensures their consolidation.

On fig. 7 shows the scheme of formation of the main integral budget of the university.

Rice. 7. Scheme of formation of the main integral budget of the university

Each center (CFD) is without fail BDR. On an initiative basis, operating budgets can be drawn up for the functions and projects of departments.

The budget system of NSTU has 2 levels of consolidation.

At the 1st level BDRs of financial responsibility centers are united. Budgets are combined by type of activity. For example, for contract training of students, for additional educational services (DOE), for self-supporting divisions.

As a result, in each case we have a consolidated budget for a specific type of activity. It is very convenient for subsequent control, analysis, regulation.

Operating budgets are compiled for university-wide functions: for wages, construction, repair, etc. On their basis, centralized BDR.

At the 2nd level consolidation combines the centralized BDR and the BDR of divisions by type of activity.

As a result, we have an integral BDR of NSTU. On its basis, an integral BDDS is formed, and then the management balance of the university. No local budget provides such information. and control levers like consolidated budgets.

Fifth feature. The technology of budget consolidation adopted at NSTU provides the possibility of a comprehensive plan-fact analysis in terms of sources of income and areas of expenditure.

A few years ago, a classification of expenses by codes was developed and recommended for use by budgetary organizations in Russia. We use this classification in accounting and standard financial statements.

Generally accepted and recommended for state enterprises classification of costs by codes does not reflect the whole variety of economic relations, occurring at the university. Therefore, in the format of the expenditure part of the university budgets, a combination of cost codes and funds is practiced. It:

wage fund;
fund payments to off-budget state. funds;
material and technical base development fund (MTB);
social support fund;
non-productive consumption fund;
tax payment fund;
reserve fund.

Sixth feature. Adjustable normative indicators are used in the practice of university budgeting. These are spending limits by classification codes and by funds, determined as a result of calculating the budget matrix of income and expenses. The structure of the budget matrix is shown in fig. eight.

Rice. 8. Budget matrix of income and expenses of the university

Line by line sources of income are indicated with maximum detail.

By columns directions of expenses are indicated with maximum detail. There are both classification codes and funds.

At intersection a specific line and a specific column is an indicator (in rubles), which characterizes the planned value of a specific expense at the expense of a specific source of funds. The budget matrix is calculated in two versions:

based on a centralized BDR;
based on the integrated BDR NSTU.

It structures income and expenses and shows them relationship.

Sum of values of all rows in a specific column of the matrix gives an indicator of the planned expenditure for the entire period for a specific code or fund.

Therefore, in the final row of the matrix, in fact, spending limits are presented. It is they who are brought to specific units and performers. According to these limits, daily (current) accounting of expenses and control over the execution of the budget are carried out.

Seventh feature. Income and Expenditure Matrix - an original operational management tool cash flows university, developed at NSTU.

Eighth feature. Coordination of actions of all elements of the financial structure of the university in the budgeting process is carried out using target and standard indicators. Their composition is reasonably limited, agreed between all participants in the budget process and approved.

Target policy indicators that are not subject to change during the budget period:

% of deductions to the income of the centralized budget of NSTU (now for all types of activities it is 30%, for contractual R&D - 10% -15% due to their specification);
the limit value of the payroll with accruals from the total income (now it is 48% -55%, depending on the type of activity). This is a very important indicator that regulates the distribution of funds for wages and the development of MTB;
the limit value of the centralized payroll at the expense of the federal budget (no more than 5% of the total federal funding for wages); and the same indicator at the expense of own revenues (no more than 5% of the total revenues of the centralized budget). This indicator regulates the ratio of the payroll of divisions and the centralized payroll, it is very important for coordinating the interests of all structural divisions and administration;
the limit value of the non-productive consumption fund (no more than 3% of the total income of any CFD);
spending on this fund subject to income tax, but inevitable in current activities; it is only important to limit them, it is impossible to prohibit;
marginal ratio between the level of remuneration of the head of the university and the average salary one payroll employee (six to one); an important indicator that regulates the relationship between the administration and employees on remuneration.

Ninth feature. Operational management according to the plan-fact analysis scheme in the budget system of NSTU is carried out in terms of income in the BDDS format, in terms of expenses - in the BDR format. In addition, restructuring and analysis of own funds on the personal account of the university is carried out promptly and regularly.

Operational management of expenses in the BDR format is carried out according to the limits, which was discussed above.

Consider the BDDS format (see Fig. 9).

Rice. 9. Format of the NSTU cash flow budget

By lines - all sources of income and expenses in the mode of their monthly change.

To this budget, for a quick visual perception of information about the movement of cash flows, a schedule for the implementation of the university's budget for the year is built (see Fig. 10).

Rice. 10. Schedule for the implementation of the budget of the university for the year in terms of income and expenses

Top part- income; below are expenses. The visibility is provided, but a comparison of income and expenses in dynamics naturally arises. To do this, a cash flow graph is built (see Fig. 11).

Rice. 11. Cash flow chart

He is very handy tool operational cash flow management.

In the example shown in the graph, there is a deficit cash in July and August.

If the graph is for planning period, then this situation indicates improperly planned expenses. They do not correspond to the income schedule, but not in terms of the overall balance, but in terms of lines. When planning a budget, this situation is called an imbalance.

In this regard, let us designate the following distinguishing feature budgeting:

Tenth feature. Unbalanced budgets at NSTU are not approved.

Therefore, the entire procedure for preparing the university budget goes through several iterations (see Fig. 12).

Rice. 12. Scheme of the iterative process of budgeting

Based on the information collected in accordance with the goal of several alternatives, a Budget-1. As a rule, it is unbalanced.

Basic techniques for achieving balance:

change in the amount and composition of expenses;
analysis of additional sources of income.

As a result, we have Budget-2. If at the same time there is no balance, and all the possibilities of the above methods have been exhausted, then the following is carried out:

analysis of the possibility of domestic lending;
change regulatory framework(increase in contributions to the Central Fund). These are extreme (exceptional) methods, but since they are possible, we do not exclude them.

The result is Budget-3.

If there is an imbalance in it, then it is necessary:

change the target settings for budget planning;
change original operating budgets

And repeat the process of drawing up a balanced balance sheet.

Let's go back to budgeting.

The situations that arise in the process of implementing the university budget are much richer and more diverse than one might imagine. No plan can foresee the emerging reality one hundred percent.

If, when planning, the situation of a shortage of funds is not allowed and excluded, then in reality it can develop. That's why:

Eleventh feature. The financial system of NSTU provides for the possibility of internal lending to the activities of the Central Federal District at the expense of centralized funds and the activities of the administration at the expense of subdivisions.

For any CFD, a shortage of funds (a negative balance of BDDS) means their temporary borrowing from outside (from another CFD or from centralized funds).

If objectively there were circumstances that led to an unplanned, but actually formed temporary shortage of centralized funds, then the source of short-term internal credit is the own funds of divisions.

And it is absolutely unacceptable to have a shortage of funds from the integral budget of the university. Therefore, BDDS and the cash flow schedule - essential tools operational management of the university finances.

It can be argued: if the university has operating budgets in all areas, projects, CFD; there is a BDR, but no BDDS, then there is no budgeting at the university. Since in this case, income and expenses are not linked in time and there are no guarantees that the university will be funded.

Only in the presence of BDDS, the manager keeps the financial situation under control in essence, and not formally.

Twelfth feature. A promising task of budgeting is the development of a management balance sheet according to the international methodology, based on the results of the BDR and BDDS, and not on the basis of standard financial statements.

Thirteenth feature. In the financial structure of NSTU, through the Central Federal District and the system of budgets, the general principle of decentralization of university management is implemented, according to which rights and resources are delegated by hierarchy levels and responsibility for decisions is headed.

In conclusion, we note one more distinctive feature.

Fourteenth feature. The legal basis of the budgetary system of NSTU is a set of intra-university normative documents.

A. M. Grin, 2003

Grin A. M. University budget management / A. M. Grin // University management: practice and analysis. - 2003. - N 4 (27). pp. 16-24