Coursework: Methodology of budget planning. Methods of budget analysis Analysis of the budget process in the Russian Federation

02.02.2022

Budget planning is a component of financial planning that allows you to determine the volume, sources and purposeful use of budgetary resources at each of the levels of government: federal, regional, municipal.

Budget planning methods include:

- economic analysis;
- index,
- balance,
- normative,
- program-target,
- performance-oriented budgeting, etc.

Method of economic analysis

Economic analysis is an integral part and one of the main elements of the logic of forecasting and planning.

The essence of the method of economic analysis lies in the fact that the economic process or phenomenon is divided into its component parts and the interrelation and influence of these parts on each other and on the course of development of the whole process are revealed. The analysis allows revealing the essence of such a process, determining the patterns of its change in the forecast (planned) period, and comprehensively assessing the possibilities and ways to achieve the goals set.

The process of economic analysis is divided into a number of stages: the formulation of the problem, the definition of goals and evaluation criteria; preparation of information for analysis; study and analytical processing of information; development of recommendations on possible options for solving the problem and achieving goals; presentation of the results of the analysis.

In the process of economic analysis, methods of comparison, grouping, the index method are used, balance calculations are carried out, normative and economic-mathematical methods are used (correlation-regression analysis method, etc.). The grouping method involves combining objects of economic analysis into qualitatively homogeneous groups, which makes it possible to investigate the patterns of their development, study the influence of individual factors that determine their dynamics, the nature of interaction, and identify development trends for this homogeneous group of economic phenomena and processes.

To determine the influence of each factor on the change in the generalizing indicator, it is advisable to use the elimination method. The influence of factors is determined in the established sequence. It is assumed that when determining the influence of this factor, the numerical values of the indicators of other factors remain unchanged. In the practice of economic analysis, elimination is known as the technique of chain substitutions.

Economic analysis involves a comprehensive study of the pace of economic development, the prevailing national economic proportions, and the structure of social production. Of particular importance is the identification of trends in the most important indicators of production efficiency that characterize the quality of economic growth: material and energy intensity, capital productivity, labor productivity.

Normative method

The normative method is one of the main methods of budget planning. In modern conditions, special importance has been attached to it in connection with the use of a number of norms and standards as regulators of the economy. The essence of the normative method lies in the feasibility study of forecasts, plans, programs using norms and standards. With the help of norms and standards, the most important proportions, the development of material production and the non-productive sphere are substantiated, and the economy is regulated.

In the practice of forecasting and planning, a system of norms and standards is used, including norms for the consumption of raw materials and fuel and energy resources; labor cost norms; norms and standards for the use of fixed production assets; norms of capital investments and capital construction; norms and standards characterizing the efficiency of social production; financial (depreciation rates, profitability ratios, tax rates, etc.); social (minimum consumer budget, minimum wage, norms for the consumption of food and non-food products per capita, norms for living space in urban and rural areas); environmental (standards for the release of harmful substances into the environment, standards for the content of harmful substances in water, etc.) norms and standards.

In current practice, norms and standards are determined by various methods. The most perfect is the calculation and analytical method, which involves the definition of norms and standards based on technical and economic calculations. For this, technical documentation is used, taking into account the latest achievements of science and technology, methods and instructions. The norms calculated by this method are called technically justified. They are the most progressive. In cases where it is not possible to apply the calculation and analytical method, the norms and standards are determined on the basis of reporting and statistical data for the past period or empirically - on the basis of experiments and experimental data, taking into account the best practices achieved and the production reserves identified as a result of the analysis.

To improve the scientific level and quality of the development of norms and standards, it is necessary to improve the regulation, organization and technology for the preparation of norms and standards.

balance method

With the help of the balance method, the principle of balance and proportionality is implemented. It is used in the development of forecasts, plans and programs. Its essence lies in linking the needs of the country in various types of products, material, labor and financial resources with the possibilities of producing products and sources of resources.

The balance method involves the development of balances, which are a system of indicators in which one part characterizing resources by sources of income is equal to the other, showing the distribution (use) in all directions of their expenditure. The results of balance calculations serve as the basis for the formation of structural, social, financial-budgetary and monetary policy, as well as the policy of employment and foreign economic activity. Balances are also used to identify imbalances in the current period, open up unused reserves and justify new proportions.

In the system of forecast and planned balances, one of the central places is occupied by material balances. With their help, the production and consumption of specific types of products are linked, and the production program of enterprises is substantiated. They are widely used to establish intersectoral proportions.

The development of the balance sheet begins with the determination of resource requirements for production and operational needs and capital construction, for which a number of methods can be used. The resource part of the balance is formed after the needs are determined. Resources are calculated for all sources of income. The final step in developing a balance sheet is the process of matching needs with resources.

Improvement of the balance method is carried out in the following areas: improvement of the methodology for developing balances, especially intersectoral; use of computers for carrying out balance calculations; application of progressive norms and standards in the development of forecast and planned balances.

Program-target method

Compared to other methods, the program-target method (PTM) is relatively new and underdeveloped. It has become widespread only in recent years, although it has been known for a long time.

The PCM is closely related to the normative, balance and economic-mathematical methods and involves the development of a plan starting with an assessment of final needs and based on the goals of economic development with further search and identification of effective ways and means to achieve them and resource provision. This method implements the principle of planning priority.

The PCM is used in the development of targeted integrated programs, which are a document that reflects the purpose and complex of research, social, production, organizational, economic and other tasks and activities linked by resources, performers and deadlines.

The development of targeted integrated programs is carried out in stages.

- At the first stage, a list of the most important problems is formed, from which the problems requiring a priority solution are then selected.
- At the second stage, a task is issued to develop a program to solve a specific problem. It reflects the goals of the program, resource limits, participants and the timing of the program. At this stage, the parameters characterizing the goals of the program are specified and the tasks of its implementation for individual periods are determined. The general goal is broken down into sub-goals.
- At the third stage, the tasks and activities necessary for the successful implementation of the program are developed. The composition of the main tasks of the program is set on the basis of the constructed hierarchy of goals. For each task, stages of its implementation are developed.
- The fourth stage involves the calculation of the main indicators and resource support of the program. The costs of material, labor, financial resources necessary for its implementation are determined, lists of material resources are formed with indication of suppliers and recipients. At this stage, the effectiveness of the program implementation is calculated.
- The fifth stage is the final one. It is associated with the formation of program documents, coordination and, if necessary, with the approval of the program.

In terms of content, targeted comprehensive programs are divided into socio-economic, scientific and technical, industrial and economic, territorial, organizational and economic and environmental. Socio-economic programs provide for solving problems of a social nature and raising the material standard of living of the people. Scientific and technical programs are aimed at solving scientific and technical problems, accelerating the introduction of scientific and technological achievements into production, which will ensure a significant effect (economic, social and environmental) in the near future. The list of scientific and technical programs is formed on the basis of certain priorities in the development of the economy. Production and economic programs are designed to solve major intersectoral problems in the field of production, contributing to an increase in its efficiency and the development of new industries. Territorial programs are aimed at transforming regions, comprehensive development of new territories and solving other problems. Ecological programs are a set of measures of nature protection and nature-transforming character. Organizational and economic programs are aimed at improving the organization of economic management.

The target program is a comprehensive document, the purpose of which is to solve a priority task for a given period. Depending on the complexity of the tasks, financial, organizational and technical capabilities, programs are accepted for a period of 2 to 5-8 years. As a rule, for 3-5 years.

Programs should be linked in terms of resources, performers and in time. As a rule, they are advisory in nature. Separate programs for solving the most important scientific and technical problems may be approved. The implementation of the programs is ensured through the economic program of the government, plans-forecasts for the year.

Performance budgeting

Result-oriented budgeting is a system for organizing the budget process and state (municipal) administration, in which expenditure planning is carried out in direct connection with the results achieved.

In the theory of management by goals and results, PB is considered the most complex way to use information about goals and results, since it includes the entire set of ways to use this information to make management decisions.

In its most general form, performance-based budgeting is a system for the formation (execution) of a budget that reflects the relationship between planned budget expenditures and expected (achieved) results. The purpose of this budgeting model is to control the compliance of the resources spent and the direct and social results obtained, to assess the significance and economic and social efficiency of certain types of activities financed from the budget.

The concept of reforming the budget process, focused on the introduction of RBB, includes the following main tasks:

1. Approximation of the budget classification of the Russian Federation to the requirements of international standards, the introduction of a chart of accounts of budget accounting integrated with the budget classification, based on the accrual method and providing cost accounting for functions and programs.
2. Streamlining the procedures for compiling and reviewing the budget, through the analytical division of existing and newly accepted expenditure commitments. Existing obligations are subject to unconditional inclusion in the expenditure part of the budget, unless a decision is made to cancel or suspend them. New spending obligations should be established only if there are appropriate financial opportunities for the entire period of their validity and subject to a mandatory assessment of their expected effectiveness.
3. Inclusion in the long-term financial plan of the distribution of appropriations between the subjects of budget planning for a three-year period, annually shifted one year ahead.
4. Introduction into practice of the budgetary process of forming departmental targeted programs, which should include a significant part of budget expenditures carried out according to the estimated principle.
5. Transition to the distribution of budgetary resources between the budget holders and budget programs, depending on the planned level of achievement of their goals, in accordance with the medium-term priorities of socio-economic policy and within the predicted long-term volumes of budgetary resources.
6. Expanding the scope of application of support mechanisms for competitively selected regional and municipal budget reform programs.

Thus, among the most common methods of budget planning include the following methods: economic analysis, index, balance, normative, program-targeted, result-oriented budgeting.

In the system of financial planning, an important place is occupied by budget planning methods: regulatory, balance sheet, extrapolation, direct calculation, economic analysis, budgeting. Generalizing at the same time is the balance method, the essence of which is the mandatory balancing of income and expenses. Its specific purpose is to avoid possible disproportions between revenues and expenditures at all levels of budget planning, as well as to choose the best option for meeting public needs. With the help of the balance method, the correct proportions are established in the distribution of budgetary funds between central, republican and local bodies of state power and administration in order to meet their needs for financial resources for the implementation of economic and socio-cultural construction. The balance sheet linking budget revenues and expenditures ensures its sustainability, creates the necessary conditions for the successful implementation of both the State and each type of local budgets. in world budget practice.

Calculations of individual items of income and expenses are carried out using the following methods: direct account, normative, analytical, extrapolation. The basis of each of these methods is economic analysis, which determines the level of implementation of budget indicators for past periods and the factors that influenced them. The main purpose of this analysis is to determine the prospects for budget execution until the end of the year, that is, to establish what will be the receipts from individual sources of income and the amount of expected expenditures. Methods of economic analysis are widely used in the process of developing budget indicators for the planned year. The main task of all analytical work is aimed at identifying reserves for an additional increase in budget revenues and determining ways to make the most rational use of budgetary funds.

Direct Count Method consists in the implementation of detailed planned calculations of each element of budget revenues or expenditures. Planning is carried out according to an algorithm that reflects the formation of this indicator. For example, excise tax planning provides for the implementation of calculations for each type of excisable goods. The method of direct account also includes budget planning, which is carried out by item of expenditure. The direct counting method is quite laborious, requires significant information support, but it is the most reliable and most reliable. Therefore, wherever possible, they try to use it. As a rule, this method is used when planning a draft budget for one (next) year.

Normative method provides for the planning of individual indicators based on established standards (Fig. 2.2). According to the level of coverage, the standards are divided into generalized and detailed. An example of a generalized standard is the amount of expenditure on health protection per capita. Detailed standards are established, for example, for each budget item. The normative method can be used both independently (with enlarged standards), and in conjunction with the direct account method (budget planning). However, the use of this method alone is not perfect, since the established standards (especially in the areas of health, education, social protection and social security) require constant revision and clarification. In addition, the disadvantage of the normative method of planning is considered to be the lack of consistency between the budgetary obligations stipulated by the norms and the real possibilities of the budgetary system to finance the corresponding expenditures.

Rice. 2.2. Budget planning algorithm according to the normative method

The essence of the analytical method lies in the fact that it is not the total value of this or that indicator that is determined, but its change in the planning period under the influence of certain factors compared to the base period. With this method, it is very important to predict the dynamics of indicators that determine the effect of individual factors. This method is relatively accurate and does not require a significant investment of time. It is quite acceptable in the implementation of forecast calculations and makes it possible to "link" individual indicators.

extrapolation method is based on the definition of budget indicators based on the establishment of sustainable dynamics of their development. The calculation of budget indicators is carried out on the basis of the level of development achieved in the previous period and its adjustment to the relatively stable development of the country. In the process of annual budget planning, extrapolation is used as an aid to preliminary calculations, since this method has significant drawbacks. Firstly, it does not allow taking into account the possibility of a significant increase or decrease in budget revenues depending on various circumstances in the planned year, a sharp increase or decrease in production indicators, changes in tax legislation, the work of tax and other regulatory authorities, since it is believed that the conditions of the previous period remain unchanged in the planned year. Secondly, it negatively affects the economical use of budgetary funds, since their planning is carried out on the basis of the level achieved in the previous year.

In general, in budget planning, all of these methods are used simultaneously, in whole or in part, taking into account real possibilities. The choice of methods and their combination is very important in budget management, as it provides an appropriate level of planned work. However, none of them gives an answer to the question: how useful were the budget expenditures for certain areas for society and what impact did this have on the socio-economic development of the country as a whole and the consumer of services in particular. To solve this complex problem, in addition to the above methods of budget planning, various approaches to budgeting are used, since the improvement of the budget planning system requires the relationship "connection" between the strategic goals of the development of the state and the results of the activities of public authorities and other participants in the budget process. At the same time, any decisions regarding financing programs should take into account the results achieved in previous budget periods, they can be assessed using elements such as monitoring and evaluation of the effectiveness and efficiency of programs, which is already inherent in budgeting.In addition, budget planning is a component of budgeting, it includes drafting budget, its consideration and approval in order to reliably determine the volume and sources of budget revenues, the optimal distribution of expenditures by individual groups, industries and ensure the balance of the budget and the corresponding period.

Currently, in international practice, there are various methods on which budgeting is based: "budgeting from scratch", "basic budgeting", "program budgeting" and "program budgeting" and the like.

Budgeting from scratch provides for the planning of budget expenditures based on the rationale for each item of expenditure, regardless of whether such expenditures were previously planned or are expected to be carried out for the first time. This approach was most often used when planning for one year, it had a number of advantages, including: the validity and accuracy of cost calculations, the accumulation of budgetary resources for the implementation of clear tasks within a specific period. However, at the present stage, the method of budgeting from scratch is practically not used, because this is associated with a significant investment of time for the analysis and justification of budget decisions for each program. Given the trends in planning for the medium term, most developed countries have abandoned this method in favor of the basic budgeting method.

The method of basic, or basic, budgeting is one of the most common methods of budgeting for the medium term, which is now used in many Western countries. Its essence lies in the calculation of the required amount of resources based on the basic forecast of the country's socio-economic development, which does not imply significant changes in fiscal policy. The forecast volume of budget revenues is distributed in accordance with the priorities of the spending policy, defined in the mid-line program documents, and taking into account the commitments already made and programs launched. The additional resource from the completion of certain programs and from the increase in income is the amount of spending on new programs. The resource thus formed (basic budget plus new programs) can be defined as the basis for setting spending ceilings. The maximum amount of expenses should not take into account the possible reserve of funds for the implementation of unforeseen expenses at the stage of budget planning. The total expenditure for the base year and subsequent years forms the medium-term expenditure projection.

The method of basic budgeting is the least risky in terms of realistic calculations, the simplest and least expensive. This approach is used in order to comply with the principle of budget policy consistency, complete the implementation of projects and programs that have been started, and limit the growth of new obligations that are not backed by real budgetary resources.

Budgeting Method consists in the formation of budget expenditures in the context of programs that, in addition to financial indicators, have different criteria for evaluation (performance indicators). For this method of evaluation, the emphasis is on the implementation of the programs themselves, without analyzing the impact of some programs on others and without a comprehensive assessment of the performance of the performer, who may have many programs. This method was used mainly in the EU countries, the USA and Australia to transform it into program-targeted budgeting.

Program-targeted budgeting (CBC) aims to improve the quality of goods and services provided at the expense of the budget, through strengthening the responsibility of program executors (producers of goods and services) and comparing the costs and benefits of providing such goods and services to society. Program-targeted budgeting is a method of planning and managing budget funds in the short and medium term, which provides for the development and implementation of budget programs focused on the final result (in accordance with strategic goals), using criteria for evaluating the effectiveness of programs and the efficiency of using budget funds . The main advantages of PGS are: multi-year expenditure planning, which allows linking budget expenditures with fiscal impact on macroeconomic indicators of the country's development in the medium term (whereas the balance sheet, standard and direct calculation methods mainly provide for the formation of expenditures for one year), increased responsibility of ministries for proper management of budget programs to achieve indicators of the implementation of programs and the activities of the institution as a whole. The last element is key in the process of deciding on the allocation of expenditures to areas, since the amount of budgetary funds is always limited compared to needs, even in the most economically developed countries. Therefore, it is important to find the optimal combination of available resources and priority tasks that need to be completed in the most efficient way - less resources spent per unit of service provided at the expense of budgetary funds.

In Ukraine, the program-target method, as the most developed form of budgeting, is actively used at the level of state and local budgets. Special components of the program-target method are budget programs, their responsible executors, passports, performance indicators of budget programs.

The responsible executor of budget programs is determined by the main manager of financial resources in agreement with the Ministry of Finance of Ukraine (local financial authority). The responsible executor of budget programs may be the chief manager of budget funds for budget programs, the implementation of which is ensured by his office, and / or the manager of budget funds of a lower level, which implements budget programs in the system of the main manager.

The responsible executor of budget programs in the process of their implementation ensures the targeted and efficient use of financial resources throughout the entire period of implementation of the relevant programs within certain budget assignments. The performance indicators of the budget program are used to assess its effectiveness. They include quantitative and qualitative indicators that determine the effectiveness of the program, characterize the course of its implementation, the degree of achievement of the set goal and the achievement of tasks. Such indicators must be confirmed by official state statistical, financial and other reporting, accounting, statistical and internal (managerial) accounting data. The list of performance indicators for each program is developed by the main managers of budgetary funds in accordance with the regulations of the Ministry of Finance of Ukraine 1 .

At all stages of the budget process, its participants, within their powers, evaluate the effectiveness of budget programs, which provides for measures to monitor, analyze and control the targeted and effective use of budget funds. Evaluation of the effectiveness of budget programs is carried out on the basis of an analysis of the performance indicators of budget programs, as well as other information contained in budget requests, estimates, program passports, reports on the implementation of estimates and passports.

Organizational and methodological bases for assessing the effectiveness of budget programs are determined by the Ministry of Finance of Ukraine. The results of assessing the effectiveness of budget programs, including the conclusions of executive authorities authorized to exercise financial control over compliance with financial

legislation, is the basis for making decisions on making changes in the prescribed manner to the budget assignments of the current budget period, the relevant proposals for the draft budget for the planned year and the budget forecast for the two budget periods following the planned one, including the suspension of the implementation of the relevant budget programs.

According to budget programs, the implementation of measures for which requires a legal definition of the mechanism for the use of financial resources, the main managers of state budget funds develop draft procedures for their use and ensure their approval within the time limits determined by the Cabinet of Ministers of Ukraine. By decision of the Cabinet of Ministers of Ukraine, the procedure for using the state budget funds is approved by the Cabinet of Ministers of Ukraine or the main manager of funds in agreement with the Ministry of Finance of Ukraine. The Committee of the Verkhovna Rada of Ukraine on Budget Issues is informed about this. The procedures for the use of state budget funds under budget programs, for the first time defined by the Law on the State Budget of Ukraine, are approved within 30 days from the date of entry into force. If the implementation of the program continues in the following periods, the operation of the procedure for using funds under such a budget program (subject to changes to it, made if necessary) continues until the completion of its implementation.

The procedure for using budgetary funds should contain:

1) purposes and directions of their use;

2) the responsible executor of the budget program, the grounds and / or criteria for attracting recipients of funds to execution;

3) the tasks of the main manager of budgetary funds and managers of lower-level funds that ensure the implementation of the budget program, with the definition of the reporting procedure for its implementation (including regarding performance indicators) and measures of influence in case of non-fulfillment;

4) if necessary, the procedure, terms and grounds, as well as the criteria for the distribution (redistribution) of expenses between administrative-territorial units in the context of managers of budgetary funds of the lower level and their recipients, taking into account the relevant regulatory legal acts;

5) competitive requirements for investment programs (projects), including the procedure and criteria for their selection, as well as the criteria and conditions for determining the executors of such programs (projects);

6) criteria and conditions for selecting business entities that are provided with state support from the budget, as well as determining the amount of such support;

7) conditions and criteria for the competitive selection of borrowers and projects (programs) for the implementation of which loans are provided from the budget; conditions for granting loans from the budget and their return, including provisions for monitoring their return;

8) provisions on the need to transfer funds under budget programs that provide for the provision of subventions from the state budget to local budgets;

9) ways of repayment of budget debt, if any;

10) requirements on the need to reflect in the primary and accounting records received (created) current and non-current assets by budgetary institutions and recipients of budgetary funds, including those received (created) as a result of centralized activities;

11) if necessary - a provision on the procurement of goods, works and services, determination of the conditions and terms of delivery and settlements;

12) other provisions regarding the features of the budget program.

The chief manager of budgetary funds develops and, within 45 days from the date of entry into force of the Law on the State Budget of Ukraine (decision on the local budget), approves, together with the Ministry of Finance of Ukraine (local financial authority), the passport of the budget program. The rules for drawing up passports of budget programs and reports on their implementation are established by the Ministry of Finance of Ukraine. Currently, the Orders of the Ministry of Finance of Ukraine "On Passports of Budget Programs" 1 and "On Approval of the Exemplary List of Performance Indicators of Budget Programs" 2 are in force.

The practice of foreign countries shows that the development of medium-term budget planning is ensured by: the presence of a system of priority goals of state development, in accordance with which the activities of the relevant authorities are built and budget funds are distributed; reliable medium-term/long-term forecasting system; a clear delineation of functions and powers between public authorities for the development of public policy and budget projections; systematic use of budget planning tools; stable and comprehensive legal regulation of budget planning.

The transition to medium-term budget planning first of all requires the definition of the target task of its organization. An analysis of international experience in budget planning and practice makes it possible to highlight the following positive points:

Reflection of the main directions of the budget policy, which is carried out by the legislative and executive authorities in the state;

Choice of rational methods of budgetary provision of the expected level of economic and social development based on the effective use of financial resources available in society;

Implementation of the necessary level of redistribution of budgetary resources for economic development and improvement of public welfare;

Establishing rational forms of mobilization of budgetary resources and, on this basis, determining their optimal structure.

The organization of medium-term budget planning can be effective only when scientifically sound principles are laid down in it, which, in our opinion, include:

An integrated approach to the main parameters of economic growth and social development in close relationship with the available budgetary opportunities;

Optimal use of budgetary resources in order to provide priority areas of economic and social development with budgetary resources;

Rational definition of sources of obtaining budgetary resources and their redistribution through separate links of the budgetary system;

Unity and consistency in the use of budget indicators, budget calculations, the use of uniform methodological approaches to forecasting trends and directions of development;

Scientific substantiation of plans, provides for the reality of forecast calculations, their economic feasibility, the use of progressive modern forms and methods of budgetary budgeting technologies;

Allocation of budgetary resources, taking into account the effectiveness of their use;

Competitive distribution of a part of budgetary resources based on the results of assessing the effectiveness of the use of budgetary funds;

Guaranteeing the fulfillment of existing budget obligations;

Continuity of predictive budget indicators for specific years within the limits of the annually developed forecast for the corresponding period; financial responsibility; transparency, publicity.

Budget projections set for the medium term should be relatively permanent, since they are a guide for the authorities in the development of programs and activities aimed at solving problems and achieving public policy goals. However, the adoption of multi-year budgets in itself does not guarantee the continuity and stability of budgetary policy, if there are no sufficiently reliable forecasts of the parameters of economic and social development. In this regard, Ukraine needs to improve the reliability and reliability of macroeconomic forecasts. Today, macro forecasting does not allow for sufficiently reliable even annual planning: the actual performance of the state budget in some years deviates significantly from the planned parameters, and changes in the Law on the State Budget of Ukraine for the corresponding financial year due to changes in the main budget parameters are made several times a year. However, it should be noted that this is largely due not only to the quality of forecasts, but also to the state (instability) of the domestic economy and finances and global financial markets.

Solving the tasks of improving the quality of macroeconomic forecasting and budget planning requires the creation of a system for monitoring the compliance of the parameters achieved in the reporting year with the indicators set for the medium-term (three-year) period and, most importantly, an analysis of the reasons for their deviation from previously approved indicators. Important factors are also the formation of an information base that allows taking into account the maximum possible number of factors that affect the value of economic development indicators and parameters of the budget system; stable budget and tax legislation; clear definition of state policy priorities; logistical and personnel support for the development of forecasts.

There is also a need for a clear and transparent methodology for adjusting medium-term plans previously approved for design, assessing the sustainability and stability of the calculated indicators and the risks of their change. The basis of medium-term planning should be documents that define the directions of state policy, based on a financial assessment of the state's ability to implement the decisions taken, their impact on the development of the economy. Now in Ukraine a certain set of tools of state policy has been created, but there is no integrity of its application. It is necessary to ensure a closer relationship between the documents that form the basis of the state economic and social policy and medium-term budget planning. This relationship can be as follows.

First of all, the priorities of socio-economic policy are determined in the Message of the President of Ukraine to the Verkhovna Rada of Ukraine. Then the Cabinet of Ministers of Ukraine formulates the Concept of socio-economic development for the medium term, which is a system of ideas about the strategic goals and priorities of socio-economic policy, the most important directions and means of achieving these goals. The concept is the basis of the Program for the socio-economic development of the country in the medium term, which is a comprehensive system of target guidelines for the economic and social development of the state and the planned effective ways and means to achieve these targets. In this model, it is possible to single out the elements that carry the main semantic load: the "system of targets" and "means of achieving targets". The first involves the establishment of targets in a number of areas. The second should reflect the tools and methods to achieve them. The system of targets and the planned ways and means to achieve them should be the basis of state target and budget programs.

On the Concept of socio-economic development of the state in the medium term, "" The concept of the state's budget policy for this period. The financial reflection of the government program for the socio-economic development of the state in the medium term should be the financial balance of the state, which should reflect the entire volume of financial resources created in the state, and the average annual budget. Budget spending limits approved by the government as part of the average annual budget are communicated to the main managers of budget funds, which are ultimately distributed by them according to budget programs.

An important factor in the development of medium-term budget planning is the coordination and strengthening of the relationship in the activities of public authorities, especially financial ones. Such interaction should include the exchange of information, ensuring that the programs and activities implemented by the ministries correspond to the goals of state policy and the solution of tactical tasks, which do not contradict the tasks of other authorities.

So, for the real development of medium-term budget planning, it is necessary: to ensure close interconnection of forecast and program documents that form the basis of state economic and social policy and medium-term budget planning; to form a reliable, reliable long-term economic and budget forecast; to use conservative, based on formalized criteria, a macroeconomic forecast with a simultaneous expansion of forecast options to inform business and the international community; establish a medium-term (for a period of up to 3-5 years) indicative spending limit for policy areas (long-term targeted programs) that create conditions for restructuring at the initiative of the relevant departments (program administrators) spending and increase flexibility in the use of budgetary allocations to achieve stated goals; establish restrictions on the initiation of bills to amend the law about the state budget.

The main tool for increasing the efficiency of budget expenditures as an integral part of the effectiveness of the activities of public authorities and local self-government should be the program-target principle of activity management through the creation of conditions for the integration of strategic (political) goals and the entire set of measures to achieve them within the framework of long-term targeted programs. One of the main tools of program-targeted management should be long-term targeted programs.

The general principles for the development and implementation of a long-term target program (CP), as evidenced by foreign experience 1, should be:

Formation of cerebral palsy in accordance with a clearly defined long-term goal of socio-economic development and indicators of their achievement;

Establishment for cerebral palsy, as a rule, of measurable results of two types: final results that characterize the satisfaction of the needs of external consumers, and direct ones, which show the volume and quality of public services provided, predicted under given external conditions;

Coverage of cerebral palsy in all areas of activity of executive authorities, as well as the integration of regulatory and financial (budget, tax, customs, property, credit, debt, currency) instruments;

Determination of the executive authority responsible for the implementation of the long-term target program (achievement of final results);

Giving executive authorities and their officials managing long-term targeted programs the powers necessary and sufficient to achieve the goals of the programs in accordance with the principles and requirements of project management;

Regular evaluation of the effectiveness of the implementation of long-term targeted programs with the possibility of their adjustment or early termination, as well as the establishment of responsibility of officials in case of inefficient implementation of programs.

The implementation of each long-term program in the medium term should be ensured through the formation and approval of an implementation plan for cerebral palsy (cards of cerebral palsy), which contains a list of goals, target indicators for cerebral palsy, priority areas, tasks and activities indicating the timing of their implementation, as well as financial resources and their sources. As a methodological and organizational basis for this, it is proposed to use reports on the results and main activities of the executive authorities.

The transition to medium-term budget planning is closely related to the increasing role and improvement of medium-term and long-term financial planning in the country as a whole. Given this, it is necessary to develop and forecast indicators of the balance of financial resources and government spending as a comprehensive forecast document that displays the volume of financial resources created and their use in all sectors of the economy. The balance is an integral part of the forecast for the economic and social development of the state in the forecast period and reflects the proportions of the distribution of its gross domestic product. It is the basis for making management decisions on improving the efficiency of the use of all types of resources, justifying reserves for the growth of savings, attracting additional investment sources, and also serves as an information and analytical basis for developing and justifying the financial policy of the state.

The purpose of developing a balance of financial resources of the state is:

Determining the amount of financial resources created in the state and can be used to implement measures for economic and social development for the forecast period, that is, its financial capabilities;

Establishing a balance between state revenues and expenditures, as well as the validity of the use of financial resources for social guarantees to the population, maintenance of the non-productive sphere, economic development, defense and management in accordance with the forecast for the economic and social development of the state;

Checking the economic justification of the calculations of the state budget, the balance of cash income and expenditures of the population, the balance of payments and other financial balances.

Achieving this goal contributes to the development of objectively realistic indicators of economic and social development, ensuring their economic validity.

Covering the full amount of resources in the state as a whole, regardless of the specific area in which they were formed and in which they are used, the balance of financial resources and expenditures of the state reflects their general characteristics by sources and directions. It shows the country's financial capabilities and is an independent settlement document of a synthetic nature. This allows using its indicators as criteria for evaluating the efficiency of the economy. They supplement the general indicator of the effectiveness of social production - the gross domestic product per capita.

The need for additional indicators to measure the efficiency of social production is due to the fact that the indicators of the gross domestic product do not exhaust a comprehensive assessment of the level of efficiency. It is known that at one time the issue of a general criterion for the efficiency of social production was widely discussed in the economic literature. However, until now, economic science does not have a single indicator that would comprehensively reflect the dynamics of production efficiency, and, perhaps, this is impossible. The final result positions of the balance of financial resources and expenditures of the state and certain types of income and expenditures can become an addition to the arsenal of indicators used to assess the efficiency of social production.

The transition to long-term and medium-term financial and budget planning helps to increase the efficiency of budget expenditures. This is achieved primarily through a clearer definition of the results of financing, which is often not possible within a single year. An increase in the terms of target financing and terms of monitoring the development of the allocated funds makes it possible to significantly refine the final results of the use of budgetary funds, and to widely apply the program-target method of budgeting 1 .

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Introduction

1. General concepts and tasks of budget planning

2. Budget Planning Methods

Normative method

Calculation and analytical method

Balance - method

Planning decision optimization method

Economic and mathematical modeling

Program-target direction

Conclusion

List of used literature

Introduction

budget planning - component financial planning, which allows to determine the volume, sources and purposeful use of budgetary resources at each of the levels of government: federal, regional, municipal; necessary component of sound functioning budgetary system, an integral part budget process.

With the help of budget planning, the movement of budget funds is determined in accordance with the goals and objectives established in Budget message of the President of the Russian Federation , the main directions of the country's socio-economic development and forecast calculations for the respective territories, budget planning is designed to show real allowable costs and justify a strategy for solving priority sectoral, regional and municipal tasks. budget planning includes: determining the total volume and sources of budgetary funds at the federal, regional, and municipal levels. level; formation of budget expenditures based on a unified methodology for calculating the minimum budgetary provision, norms and standards of financial costs for the provision of state and municipal services; establishing directions for the use of budgetary funds that contribute to the implementation of forecast plans for the socio-economic development of the country and lead to an increase in the efficiency of societies, production, saving material, labor and financial resources. budget planning links macroeconomic forecasts of budget revenues with government spending proposals.

The purpose of this control work is:

Disclosure of the concept of budget planning

Disclosure of budget planning methods

1. General concept and tasks of budget planning

budget planning is an integral part of financial planning and one of the most important instruments of state regulation of the economy.

The economic essence of budget planning is the centralized distribution and redistribution of GDP and national income between the links of the financial system on the basis of a nationwide program for the socio-economic development of the country. The basis of budget planning is budget forecasting, which refers to the process of making forecasts (assumptions) about possible future budget conditions. Budget planning is based on budget forecasting and indicators of the socio-economic development of the country and its territories.

· determination of the total amount of budgetary resources and their distribution by individual ministries and departments, specific budget recipients;

· determination of necessary proportions between centralized and decentralized financial resources;

Identification of financial reserves of the state and municipal authorities;

· calculation of incomes and expenditures of budgets with a breakdown by articles and time periods;

Ensuring the balance of budgets or sources of covering their deficits (determination of directions for spending surpluses);

· budgetary regulation;

· State financial control over the implementation of the budget.

Budget planning is carried out by the relevant state authorities and financial authorities: the Ministry of Finance of the Russian Federation, territorial financial authorities, tax authorities, budget recipients.

When implementing the budget planning process, various methods are used.

Normative method is based on the use of such norms and standards as norms for the distribution of regulatory revenues, the maximum size of the budget deficit, minimum socio-economic standards, norms of budget security, etc.

In recent years, it has become widespread program-target method . It provides for the preparation of specific programs to solve the tasks set, indicating the sources of their financing and the direction of the use of funds under the program.

Index method is based on the use of various indices that reflect the dynamics of prices, the standard of living of the population, income and expenses, the deflator index, etc.

balance method links budget revenues and expenditures, allows you to identify an excess or shortage of budget funds.

Analytical method is mandatory for use, since the budget planning process begins with an economic analysis of the execution of budget revenues and expenditures for the previous period. This method allows you to identify the dynamics of the budget.

Method of expert assessments allows you to determine trends in budget development based on the knowledge and experience of highly qualified experts.

Method of mathematical modeling It is used most often in budget forecasting and allows you to identify the best option for the development of the budget, taking into account the influence of various factors and their changes.

The reform of budget planning and the transition from traditional methods to performance-based budgeting are currently underway. .

In the conditions of a planned-directive economy, the purpose of drawing up a financial plan for an economic entity was to determine the amount of its surplus income in order to withdraw this surplus to the state budget. In a market economy, the economic entity has complete independence. Withdrawal of profits to the budget is made with the help of taxes. The economic entity itself determines the direction and amount of use of the profit remaining at its disposal after paying taxes. The purpose of drawing up a financial plan is to determine the possible volumes of financial resources, capital and reserves based on forecasting the value of financial indicators. The latter include primarily own working capital, depreciation, stable accounts payable, profits, taxes paid on profits, etc. .

The content of the financial planning strategy of an economic entity is the definition of its income centers and cost centers. The center of income of an economic entity is its subdivision, which brings him the maximum profit. The cost center is a subdivision of an economic entity that is unprofitable or non-commercial at all, but plays an important role in the overall production and trade process. For example, in the Western economy, many firms adhere to the twenty-eighty rule, that is, 20% of capital expenditures should give 80% of profits. Therefore, the remaining 80% of capital investments bring only 20% of the profit.

Planning of financial indicators is carried out by means of certain methods. Planning methods are specific methods and techniques for calculating indicators. When planning financial indicators, the following methods can be used: normative, settlement and analytical, balance sheet, method of optimizing planned decisions, economic and mathematical modeling.

2. Methods of budget planning

2.1 Normative method

budget financial planning method

The essence of the normative method of planning financial indicators lies in the fact that, on the basis of pre-established norms and technical and economic standards, the need of an economic entity for financial resources and their sources is calculated. Such standards are tax rates, tariff fees and charges, depreciation rates, working capital requirements, etc. . In financial planning, a whole system of norms and standards is used, which includes:

federal regulations;

· Republican (territorial, regional, autonomous formations) standards;

Local regulations

industry standards;

· Standards of an economic entity .

Federal regulations are the same for the entire territory of the Russian Federation, for all industries and business entities. These include federal tax rates, depreciation rates for certain types of fixed assets, rates of tariff contributions for state social insurance, etc. Republican (territorial, regional, autonomous formations) standards, as well as local standards, are in force in certain regions of the Russian Federation. We are talking about the rates of republican and local taxes, tariff fees and charges, etc.

Industry standards are valid on the scale of individual industries or groups of organizational and legal forms of economic entities (small businesses, joint-stock companies, etc.). This includes the norms of marginal levels of profitability of monopoly enterprises, the marginal norms of deductions to the reserve fund, the norms of tax benefits, the norms of depreciation deductions for certain types of fixed assets, etc. .

The standards of an economic entity are the standards developed directly by an economic entity and used by it to regulate the production and trade process and financial activities, control the use of financial resources, and other goals for the effective investment of capital. These standards include the norms of the need for working capital, the norms of accounts payable, which are constantly at the disposal of an economic entity, the norms of stocks of raw materials, materials, goods, containers, the norm of contributions to the repair fund, etc. The normative planning method is the simplest method. Knowing the standard and the volume indicator, you can easily calculate the planned indicator.

2.2 Calculation and analytical method

The essence of the calculation and analytical method of planning financial indicators is that, based on the analysis of the achieved value of the financial indicator taken as a base, and the indices of its change in the planning period, the planned value of this indicator is calculated. This planning method is widely used in cases where there are no technical and economic standards, and the relationship between indicators can be established indirectly, based on an analysis of their dynamics and relationships. This method is based on expert assessment (Fig. 1.1.1).

The calculation and analytical method is widely used in planning the amount of profit and income, determining the amount of deductions from profit to accumulation, consumption, reserve funds, for certain types of use of financial resources, etc.

Rice. 1. Scheme of the calculation and analytical method of planning.

2.3 Balance method

The essence of the balance method of planning financial indicators lies in the fact that by constructing balances, the link between the available financial resources and the actual need for them is achieved. The balance method is used primarily in planning the distribution of profits and other financial resources, planning the need for receipts of funds in financial funds - an accumulation fund, a consumption fund, etc.

For example, the balance sheet for financial funds has the form (1.1.1):

He + P \u003d P + Ok,

where He is the balance of the fund at the beginning of the planning period, rubles;

P - receipt of funds to the fund, rub.;

P - spending of the fund, rub.;

OK - the balance of funds at the end of the planning period, rub.

2.4 Method for optimizing planning decisions

The essence of the method of optimizing planned decisions is to develop several options for planned calculations in order to choose the most optimal one from them. In this case, different selection criteria can be applied:

The minimum of the given costs;

The maximum of the given profit;

minimum investment of capital with the greatest efficiency of the result;

minimum operating costs;

· minimum time for capital turnover, i.е. acceleration of the turnover of funds;

maximum return per ruble of invested capital;

maximum profit per ruble of invested capital;

· maximum safety of financial resources, i.е. minimum financial losses (financial or currency risk).

For example, as a selection criterion, the minimum reduced costs are taken, which are the sum of current costs and investments reduced to the same dimension, in accordance with standard efficiency indicators. They are calculated by the formula (1.1.2):

I + En * K = min,

where I - current costs, rub.;

K - one-time costs (capital investments), rub.;

En - normative coefficient of efficiency of capital investments.

Currently, the standard investment ratio is set at 0.15, which corresponds to the standard payback period of 6.6 years.

2.5 Economic and mathematical modeling

The essence of economic and mathematical modeling in planning financial indicators is that it allows you to find a quantitative expression of the relationship between financial indicators and the factors that determine them. This relationship is expressed through the economic and mathematical model. The economic-mathematical model is an exact mathematical description of the economic process, i.e. description of the factors characterizing the structure and patterns of change in a given economic phenomenon using mathematical symbols and techniques (equations, inequalities, tables, graphs, etc.). Only the main (determining) factors are included in the model.

The model can be built on a functional or correlation relationship. The functional relationship is expressed by an equation of the form:

Y = f(x), (1.2.3)

where Y is an indicator;

x - factors.

The algorithm for developing a target indicator can be represented as the following diagram (Fig. 1.1.2).

Rice. 1.1.2. The process of developing a target indicator using an economic and mathematical model.

Only the main factors should be included in the economic-mathematical model. Quality control of models is carried out by practice. The practice of using models shows that complex models with many parameters are often not suitable for practical use. Planning of the main financial indicators on the basis of economic and economic modeling is the basis for the functioning of an automated financial management system.

2.6 Program target area

Program-target planning is one of the types of planning, which is based on the orientation of activities towards achieving the set goals. In fact, any planning method is aimed at achieving any specific goals. But in this case, the planning process itself is based on the definition and setting of goals, and only then are the ways to achieve them selected.

The essence of the PCM lies in the selection of the main goals of social, economic, scientific and technological development, the development of interrelated measures to achieve them on time with a balanced supply of resources, taking into account their effective use. That is, program-target planning is built according to the logical scheme "goals - ways - ways - means". First, the goals to be achieved are determined, then the ways of their implementation are outlined, and then more detailed methods and means are outlined. Ultimately, having set some goals, the organizer develops a program of action to achieve them. It follows that a feature of this planning method is not just forecasting future states of the system, but drawing up a specific program to achieve the desired results. That is, the program-target planning method is "active", it allows not only to observe the situation, but also to influence its consequences, which distinguishes it favorably from most other methods.

The program-target method of spending, firstly, contributes to the observance of a unified approach to the rational use of funds to solve the most pressing problems, and, secondly, is a tool for leveling the economic situation of individual territories.

Compared to other methods, the program-target method (PCM) is relatively new. It has become widespread only in recent years, although it has been known for a long time and was first used during the development of the plan of the State Commission for the Electrification of Russia. The PCM is closely related to the normative, balance and economic-mathematical methods and involves the development of a plan starting with an assessment of final needs based on the goals of economic development with further search and identification of effective ways and means to achieve them and provide resources. This method implements the principle of planning priority.

The PCM is used in the development of targeted integrated programs, which are a document that reflects the purpose and complex of research, production, organizational, economic, social and other tasks and activities linked by resources, performers and deadlines.

Program-target planning can be applied at various organizational levels: microeconomic - with respect to a separate organization, and macroeconomic - with respect to the country's economy as a whole. In each of these cases, there is a specific application of the planning method under consideration.

With a program-target approach to intra-company planning, the basis for managing an organization is the so-called target program of an enterprise, which formulates the company's goals and a set of measures to achieve them. Because Since environmental conditions are constantly changing, the program is expected to be periodically adjusted and brought into line with the current state of the market. At the same time, short-term development programs of the company are a concretization and continuation of the target program of the enterprise. Carrying out activities to change the goals of the company and the program of action is the task of the manager of the organization, the top manager. The process of program-target planning in the organization takes place in stages. In this case, the following stages are distinguished.

1. Development of common goals.

2. Definition of specific, detailed goals for a given, relatively short period of time.

3. Determination of ways and means to achieve them.

4. Monitoring the achievement of goals by comparing planned indicators with actual ones.

In practice, it has been proven that the use of program-targeted planning in organizations can improve the accuracy of forecasts and bring planned indicators closer to actual ones, which greatly contributes to the successful development of the company.

The program-target method is one of the most common and effective methods of state regulation of the economy, used in most developed countries. This method involves the development of a plan based on the goals of economic development with further search and identification of effective ways and means to achieve them and provide resources.

Program-target planning also faces more specific tasks, such as a direct impact on the location of new enterprises, migration flows, the development of individual territorial entities (development of new areas, economic recovery of depressed areas, resolution of acute environmental and economic situations, etc.).

The program-target method of planning and management presupposes a certain documentary base. The main document that characterizes the socio-economic processes in Russia from the point of view of planning and determines the regulatory role of the state is the forecasts of socio-economic development for the corresponding periods. Their content goes beyond pure forecasts, as they contain real proposals for the impact on the country's economy. More specific planning documents are complex targeted programs.

Thus, having considered the value of the program-target method of planning budget expenditures, we can conclude that the program-target method of budget planning provides a direct relationship between the distribution of budgetary resources and the actual or planned results of their use in accordance with the established priorities of state policy. Program-targeted budget planning proceeds from the orientation of budgetary resources towards the achievement of socially significant and, as a rule, quantifiable results of the activities of budgetary funds administrators.

Conclusion

The goal of this test has been achieved. The full concept of budget planning was revealed.

Budget planning methods were also disclosed and examples were given.

List of used literature

1. Avetisyan I.A. On the efficiency of the state budget and budget expenditures. // Finance. - No. 2. - 2007.

2. Aleksandrov I.M. Budgetary system of the Russian Federation textbook, 2nd edition M.: Dashkov and Co. - 2007. - 483 p.

4. Decision of the Omsk City Council of June 16, 2010 No. 338 "On the execution of the budget of the city of Omsk for 2009"

5. Decision of the Omsk City Council of December 23, 2009 No. 300 "On the budget of the city of Omsk for 2010 and the planning period of 2011 and 2012"

6. Aleksandrov, I.M. The budget system of the Russian Federation: textbook, 2nd edition / I.M. Alexandrov M.: Dashkov and Co., 2007. - 483 p.

7. Baldina, S.V. Budget accounting in the Russian Federation: a textbook for universities / SV Baldina. - M.: MTsFER, 2009. - 761 p.

8. Borisov, E. F. Economic theory: Textbook. /E.F. Borisov, - M.: Lawyer, 2008. - 417 p.

9. Vyshegorodtsev, M.M. Budget management: a textbook for universities / M.M. Vyshegorodtsev. - M.: Dis, 2008. - 380 p.

10. Myslyaeva, I. N. State and municipal finance: Textbook / I.N. Myslyaev. - M.: Infra, 2009. - 534 p.

11. Pospelov, G.S. Program-targeted planning and management: Textbook / G.S. Pospelov, V.A. Irikov. - M: Expo, - 2008. - 440 p.

12. Raizberg, B.A. Program - target planning and management: a textbook for universities / B.A. Raizberg, A.G. Lobko. - M: Infra-M, 2007.- 384 p.

13. Rapoport, B.C. Objective prerequisites and main provisions of target management: textbook / V.S. Rapoport, L.V. Rodionova. - M.: Thought, 2008. - 412 p.

14. Rudneva E.V. Target complex programs: organizational and economic mechanism: a textbook for universities / E.V. Rudnev. -M.: Nauka, - 2007. - 119 p.

15. Stefanov, N.G. Program-targeted approach to management. Theory and Practice: Textbook / N. Stefanov, K. Simeonov, K. Kostev, S. Kachaunov. - M: "Progress", 2009. - 315 p.

16. Finance, money circulation and credit: Textbook. / Ed. Senchagova V.K., Arkhipova A.I. - M.: Prospect, - 2008. - 416 p.

17. Efficiency of budget expenditures at the municipal level / Ed. A.M. Lavrov. - M .: Publishing house "Ves Mir", - 2009, - 171 p.

18. http://be5.biz/ekonomika/fmel/31.htm

19. The budget system of Russia: a textbook for university students studying economics / ed. G.B.Polyaka.-3rd ed., revised. and additional - M.: UNITY-DANA, 2010.-703 p.

20. Finances of budgetary organizations: a textbook for university students studying economics / ed. G.B.Polyaka.-2nd ed., revised. and additional - M.: UNITY-DANA, 2011.-463 p.

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Methods used in Russia

In Russia, the most used is normative method. It determines the target budget expenditures within the limits of projected revenues.

basis index method compiles an analysis of the dynamics of the inflation rate, real incomes, the level of real wages, etc. Indices obtained by comparing statistical data make it possible to use them for predictive calculation of disparate indicators.

With help balance method a balance of budget revenues and expenditures is drawn up, they are distributed among the budget recipients of all levels for the planned periods. The forecast of balances of resources, supply and demand in the international and domestic markets makes it possible to link the needs of macroeconomics in production resources and planning sources for the receipt, distribution and production of resources, ensures the balance of the market economy.

Program target the method is used to provide resources for government targeted programs.

Expert forecasting method combines in forecasting the analytical conclusions of qualified experts with the already available statistical data. This method is used if it is not possible to reliably determine how socio-economic conditions are developing from the outside.

extrapolation method introduces the development trends of the past and current stages into the planning of the next ones.

Modeling method lays in the model different conditions of how socio-economic processes develop. If the selected forecast option is erroneous, the modeling method allows you to quickly correct the deviations.

Method of economic analysis allows you to link the objects of macroeconomics and the patterns of their development.

In budget planning, if necessary, one or another method is used. It is carried out annually at the regional, federal and local levels.

Under the hour of carrying out control tasks, different methods (priyomi) of documentary and actual control will be established. Zokrema, in terms of documentary control, they see the following methods: rechecking documents for formal signs and for zmist; arithmetic rechecking of documents; normative re-verification of documents; zustrіchna reverification of documents; logical control; technical and economic development; zvorotny pererahunok; expert assessment of several items of budget revenues and outputs; systemic and factorial analysis of the selection of such methods as matching, setting, grouping, rozrahunka of average and external indicators, prompting the system of interconnection tables just.

Prior to the methods (priyomiv) of actual control, the following should be included: inventory; watchfulness; experience; questionnaire; otrimannya written explanations; control zamіri robit; technological control.

Documentary and factual control mutually supplement one another, and they have podіl maє mental character.

TOPIC 9

9.1 Organization of budgetary funds in the USA.

9.1 Organization of budgetary funds in the USA

Budgetary devices є organizational principles motivate the budgetary system, її structure, mutually "clear about" those in the budget. The budgetary device is appointed by the state structure. In the unitary (single) powers, the budgetary system includes two lanks: the sovereign budget and the numerical budget.

In the federal powers, the budgetary system consists of three lines:

1. State budget, or the federal budget, or the budget of the central order;

2. Budgets of members of the federation (states - in the USA, lands (communities) - in Germany, provinces - in Canada, sub-federations - in Russia);

3. Mіstsevі budgets.

In the unitary powers, the budgets of their revenues and spending are not included in the state budget, and in the federal powers, they are not included in the budgets of the members of the federation, and the revenues and expenses of these are not included in the federal budget.

The sovereign budget of the United States can be considered with the most accurate financial view of the day and the nature of the sovereign structure and power. Like all other countries, the US budget has three main functions. Historically the most recent - the dawn of the state machine: the administrative apparatus, the army, judge that іn.; Vinyl's friend at the turn of the XIX - XX centuries. - redistributed the income between the social versions of the population and the territories in order to ensure a friendly social climate, in order to protect the potential for stress fires. The third function, which gained development after the crisis of the 1930s, acts as a tool for stimulating economic growth, encouraging minds to develop entrepreneurship.

Dosvid USA shows that with a successful "working" economy, the power is not guilty and cannot be strong enough to resist the private sector. It will play the role of a natural and stable partner in the government's right and protection of all state structures.

The federal arrangements for the Succession of the States have become even more important features of the budget-tax process: reading the interdependence of the three systems - state revenues, state revenues and inter-budgetary allowances (“budgetary federalism”). The system of sovereign witrates includes the preparation of a draft budget, additional support from the vice-presidential bodies (“output”), confirmation in the Congress and control over the victories. The system of state revenues is the essence of the collection of taxes and non-compliance payments, which are established in the powers and provide for this tax, mechanisms for collecting revenues and control over them, as well as legislators for ensuring budgetary payments.

The budget includes the revenue and investment part. Light theory and practice, as followed by the United States, is based on the primary installed priming of the domestic needs of the state with further deductions for the amount of income and the order of their collection. Be-yakі zmіni v vitratnіy politіtі іnіnіnі vіdrazu yazuvatisі z tаtаtії politiсі і navpaki.

The most important and folded task is the creation and support of the system of budgetary tax-paying federalism. In the United States, the solution to the problem of budgetary federalism is founded first for everything on the presence of power over the skin of the power, as well as on the "additional support to the beast", which is the stunting of all the states and the organs of power.

The federal budget of the USA is a part of the main mechanism of praise and achievement of economic decisions on a greater level. On top of the most significant part of this mechanism - the credit-penny system - the budget is a flexible and mobile tool, which is generally known to the ordering power.

The principal features of the fiscal tax policy and the budgetary system of the United States are an inseparable language from the camp of the economy and state policy of the state. the politics of the country. First of all, all American budgetary visits are being expanded and carried out in line with the global economic state strategy.

Legislative power belongs to the Congress of Successful States, which consists of two chambers - the Senate and the House of Representatives. Vishcha Vikonavcha Vlad Zoserejena is in the hands of the President. Plant a prem "єr-ministra is not free.

The budgetary process in the United States is regulated by two main laws - "On the budget and publicity" (1921) and "On control over the budget and freezing of funds" (1974). The first law actually codified the creation of the current unified federal budgetary system of the United States. Another law raised budgetary legislation, organization of budgetary procedures to the level of current powers. Behind the depths of the broken changes, the law of the names of the "budget reform of 1974" was changed.

The budget process in the United States has several main stages, the skin of which is mutually supportive, and others:

Formation of the President's budget;

Work for Congress on the budget;

Reimbursement to the budget;

Vikonannya budget.

The budget of the Successful States is made up of dekilkoh volumes, deviated from the financial propositions of the president and the order of distributing the sums. The main respect belongs to the future budget fate, for which the Congress is obliged to praise the budgetary recognition.

Formation of the budget begins no later than the spring of dermal rock, at least 9 months before the first transfer to Congress and 18 months before the beginning of financial rock. The President will establish major directives for the budgetary and financial policy. Spirals at the Central Administrative Administrative Administrative Administrative Budget (ABU) Over the Winnissession of Finansіv Putzyuє over the visnance of the Pol_tichnyy Vczіvk і Rіvnya Planuvannya for Vіdomi Yak at the Maybutni buddh rіk, so on at the bottom of Chotiri Rocky, Keruvati's Pischi. The decisions are also determined by the assessments of the economic situation, prepared at the same time by the Council of Economic Regulators, ABU and Treasury Departments.

"Budget to the US order" is given to the President's budget message to Congress 9 months before the start of a new financial rock (the US financial crisis of 1976 starts at 1 August and ends on the 30th of spring of the coming rock). The review of the budget by the Congress is initiated immediately after its transfer by the president. Budgetary decisions are made by standing committees on the budget of the Senate and the House of Representatives. Already on the 15th of April, the stench is guilty of submitting the first joint budget resolution, at the adoption of which the Congress sees a month. Valuable budget document and milestone in the budget process. They have control figures for income and spending with a breakdown for functional categories. Based on the established resolution of the budget guidelines, the numerical committees of the Congress are preparing specific bills for grants and appropriations. When the work is completed, and not later than the 15th of September, the Congress will pass a joint budgetary resolution to a friend. On the vіdmіnu vіd pershoї, won't have a residual and directive character. Technically, the same budget resolution is in line with the budget. Procedural nutrition of the budget will be gradually improved and the existing tradition of constant reform of legislative and legislative acts.

It is important to note that the US federal budget, as before, is based on a single basis, and the estimates that will be made in it, on the next few years, are recognized for easier work on the new budget.

More money for the river does not go through the decrees on budgetary recognition for this rock. May all the tributes and the greater number of other incomes be extorted from the current laws. Draft laws are submitted to the Committee of Shlyakhiv and Ways to Decide on Costs of the House of Representatives and the Financial Committee of the Senate.

Law “On budgetary control and deficit control” dated 1985 (according to the law of Gramm-Rudman-Holings) between the adoption of laws, yak zbіlshyuyut vytrati i zmenshuyut income, and additions to the law "On budgetary uzgodzhennya" in 1993 p.

The law "On Virіvnyuvannya budget" subdivided into two types: hardened and steel (which are sometimes called obov "thick").

Confirmed vitrati are approved by the way of adopting broad decrees on budgetary recognition. Expenditure on wages and other in-line expenses of the ranks of the government departments are clearly confirmed by the decree on recognition. The vitrati began to be signed by permanent laws. Spend on medical help for the elderly and the disabled, insurance against unemployment and on the support of prices for agricultural products with the butt of steel stained glass, shards of stink are allowed by the current laws. The law okremo determines the financing of the programs of marking products as they become vitrati, if they want to, they are signed by a decree on recognition.

The law looks at income for the same rules, as if it were to become steel stained, the shards of income are marked by permanent laws. On the vіdmіnu vіd vіd stalіv vitratі і dogoіv, the law strimuіє zatverdzhuvanі vіtrati slyakh vstanovlennya dolariovyh mezhdunazhnі pobudzhenі ponovazhennja i na vitrati for dermal financial rock.

The law of laws, which increase the cost of spending or change incomes, is surrounded by the “pay as you can” rule. Behind this rule, there is a general rule of lawmaking that steel revenues are not to blame for the increase in the deficit. It is allowed to increase social payments, for example, it is guilty, but cover the changes in other steel windows for higher incomes.

The rule "pay as you can" does not apply to the increase in steel costs and the change in income, transferred by already adopted laws. For example, steel vitrati on social programs, such as insurance against unemployment, increase, if the number of buyers of insurance assistance increases; and a lot of payments are moving behind the wild laws to show inflation. Taxes incomes change, if the profits of entrepreneurs decrease as if they are the sums of economical minds. In order to solve the problem of increasing steel windows, President Clinton, for example, by victorious order No. 12857 and changing the indications for steel windows (for insurance of extras and payments for state borg) for 1994-1997.

The Gramm-Rudman-Holings law of goiters "for the ABU to obtain assessments and rozrahunki, which signify a stoppage of sequestration, and give them to the president and Congress. The Budget Office of the Congress (BUK) of goiters" The order of the president cannot change the details of the additional documents of the ABU.

After the approval of the federal budget by the Congress, the first step is taken: the ministries and departments of the federal order will pay for the budget, and the ministry of finance - the profitable part. The law of goiters "is the president's way of spreading costs, as they are seen for most of the government departments. The president transfers the money to the ABU and BUK for spreading the costs for time terms (especially for quarters of financial rock), and sometimes for types of activities. to stick to the minimum of furnishing.

Control over budget provisions for the Administrative and Budgetary Department and the Ministry of Finance. If the first organization forms and viconuates the budget, then the other one collects federal taxes, other national pennies, and the other functions are too small. With wide rights in the gallery of current and distant control of the city, the Head Control Department, without intermediary support to the US Congress.

9.2 Dosvіd organization of the budget process in the Russian Federation.

The state budgetary system of the Russian Federation is composed of three lines and includes:

1. Republican (federal) budget;

2. 21 republican budget at the warehouse of the Russian Federation, 55 regional budgets, municipal budgets of Moscow and St. Petersburg, 10 district budgets of autonomous districts, budget of the autonomous Jewish region;

3. Close to 29 thousand local budgets (mіsk, district, village, rural).

The budgets of lower-ranking bodies of self-regulation are not included with their incomes and expenditures to the budgets of higher-ranking equals.

Budgetary arrangements in the Russian Federation are based on the principles of unity, openness, reality, publicity and independence of all budgets, which are included in the sovereign budget system.

The federal budget and the budgets of the sub "acts of the Federation" approve the concept of "Consolidating the budget of the Russian Federation."

The budget process in the Russian Federation includes several stages and close to three dates: drafting the budget, reviewing and approving close to rock, closing (budget period) - from 1st day to 31st of March - calendar date, folding the sound of the approved budget - in the spring of the month. To complete the completion of the budget, the budgetary period (financial rock), we hope that the first half of the year, which will become one month, will end with the operation of goiters "yazan, adopted within the framework of the budget.

Skladannya proektіv byudzhetіv zdіysnyuєtsya Uryadov RF radami mіnіstrіv respublіk in skladі RF authorities vikonavchoї Vladi sub "єktіv RF i mіstsevimi vikonavchimi authorities not pіznіshe nіzh for 10 months at up cob chergovogo fіnansovogo rock. Yomou pereduє rozrobka prognozіv sotsіalno-ekonomіchnogo rozvitku, pіdgotovka Institution fіnansovih balansіv . Vihіdnimi makroekonomіchnimi pokaznikami for prognozіv Je: obsyag GDP i Tempi yogo zrostannya in chergovomu fіnansovomu rotsі and takozh rіven іnflyatsії Krіm of pіdgotovlyayutsya osnovnі napryamki byudzhetnoї i podatkovoї polіtiki vіdpovіdnoї teritorії on chergovy fіnansovy Year and takozh plan rozvitku sovereign i munіtsipalnogo sektorіv Economy. Without intermediary work with the folding of projects in budgets, it is carried out by the Ministry of Finance, financial, as well as tax authorities.

On the basis of the assigned documents, the Budgetary Envoy of the President of the Russian Federation is being prepared, as if not before the next financial fate, sent to the Federal Elections of the Russian Federation. The policy of the country on the chergovy financial river is determined by the new one.

At the same time, with the draft federal budget, the Ministry of Finance expands a promising financial plan for the mid-line perspective for the consolidation of indications, which the legislature does not approve. There is also a balance of financial resources, which is a balance of income and revenues of the Russian Federation, sub"acts of the Russian Federation, municipal offices and government sub"acts on the peninsular territory. These documents are sent to the Office of the Russian Federation, after which they submit them to the Federal Commission for their request.

In dvotizhnevy termіn pіslya of acceptance Uryadov Mіnіsterstvo fіnansіv RF napravlyaє byudzhetnі draft federal authorities vikonavchoї Vladi for rozpodіlu for specific oderzhuvachami koshtіv federal budget, and takozh povіdomlyaє organi vikonavchoї Vladi sub "єktіv Russian Federation about the methodology formuvannya of intergovernmental vіdnosin on chergovy fіnansovy Year i serednostrokovu perspective. Federalnі organi vykonavchi vlady razroblolyayut and pogodzhuyut pokazniki to the draft federal budget for the Chergovy financial rіk, pledges to finance the federal budget of whole programs until 15 linn. at the latest on April 15. Together with the draft federal budget, the order submits to the State Duma proposals on savings (saving the minimum amount of payment of the minimum amount of state pensions, on the procedure for indexing the salary of workers in the budgetary sphere erzhavnykh pensions for a chergovy financial river, and for a mid-line perspective).

The stage of the budget process is approaching - review and approval of budgets by legislative bodies: Federal Elections (parliament), representative bodies of sub-sectors of the Federation and local self-regulation. the budget at dekіlkoh readings. For the Constitution of the Russian Federation, the adoption by the State Duma of the budget for five days is passed on to the consideration of the Radiation of the Federation. At the end of the vote, the Federal Elections transfer the budget to the State Duma for a second vote and are considered to be adopted, so that at the second vote, no less than 2/3 of the total number of deputies voted for the new one. The adoption of the Federal Law on the budget for five days is sent to the President of the Russian Federation for signing.

The Treasury without intermediary organization of the budget, as well as budgetary funds. This organization is responsible for securing income and holding inter-freezes between budgets, maintaining control over the federal budget of the Russian Federation. Usi Paying Zdіisnuznuz z єdin rhunk treasury from reverting Kostіv North-Ovenly on Roshibunkovі Rahunki Larovali Vikodi єktіv, Yakі Viconali Roboty Abo ZdіysnutnutsNews for subsidiaries Odysyti financial operations with the federal budget, about state budgetary funds, and also about the state of the budgetary system; together with the Central Bank and other upgraded banks, they manage and service the state internal and external board of the Russian Federation.

The final stage of the budgetary process is the compilation of information about the budget and its approval in the legislative bodies of the government. All the work from the folding of the zvіtіv was put on the Ministry of Finance of the Russian Federation and its financial authorities, the Sovereign Tax Service and Tax Inspections, the State Committee of the Ministry of Finance and the Yogo Organi. Sounds to be confirmed by the Federal Elections of the Russian Federation, yaki yogo is confirmed.

To exercise control over the federal budget, there is the Rakhunkov Chamber, the warehouse and the order of activity, which is determined by federal law.

9.3 Approval of budget management in the UK.

The sovereign budget of Great Britain can be considered as a financial plan, which will take care of "economic forecasts and transfer of changes in the tax for the future period." The wine is made up of two parts: the Consolidation Fund and the National Pozik Fund.

The main part of the resources of the state budget is spent on the Consolidated Fund, which is a part of the flow of funds and expenses, and the National Fund is the budget of the capital deposit. The transfer of income over the profits of the Consolidated Fund is insured to the profitable part of the National Fund position. Even though there is a deficit in the Consolidated Fund, then the fault is covered by the position of the National Fund of the position, for the sum of its sum, the Order wins the sovereign borg.

The Consolidation Fund is a special account of the UK Ministry of Finance at the Bank of England. Koshti from this rahunka can be seen only with the permission of Parliament and under the control of a special seat of the House of Commons - Comptroller and Auditor General, or, as they are called, Comptroller General and Auditor. If the money was repaid from the money ordered to the fund without the permission of the Parliament, it is looked upon as illegal, and the sight of the money is turning back. The main income of the Consolidated Fund is donations, on which it is brought close to 95% of the budget.

The fees of the Consolidated Fund include two main groups: fees, which are approved by the Parliament; for the so-called Lifetime Care Fund, which is not seen in Parliament.

At the hardening of the capital there are military appropriations, investment in industry, the agricultural state, the establishment of the administrative apparatus, social and cultural inputs, subsidies to the local authorities, to help the countries that are developing poorly. According to the fund of post-widows, it is necessary to pass through the sovereign borg, through the civil list, and also to the funds of the European Union.

Sumi vitrat may st_yku trend to zbіlshennya. Growing up vitrat in case of impossibility of a constant increase in tax payments, you will have to win the postures of Great Britain.

According to the structure of the sovereign borg, it is composed of bonds and treasury bills guaranteed by the order, valuable papers that are wrapped on the market, and the foreign borg. The main part of the pozikovyh koshtіv is brought to the state papers.

The profitable part of the National Fund is created for the money of the debts, authorities of the government, which come from the state corporations and the public, for the treasury of the Treasury of the Greatness of the state credit, the income of the emissial department of the Bank of England, koshtіv, scho in front of the The assets of the National Fund of the position include hundreds of dollars for the sovereign borg and management of it, long-term loans for capital deposits to sovereign corporations and municipal authorities.

The budgetary period of Great Britain is suffocating the period from 1st April to 31st June of the advancing rock. The budget is the most important of the laws, as it is widely accepted. For this basis, the Budgetary Messenger of the Chancellor of the Exchequer is taken, with which he acts in the yellow-leaf fall of the skin rock. In poslannі vikladaєtsya analіz rozvitku Economy for Gone Year i Dumka Uryadov schodo prospects of ekonomіchnogo rozvitku on serednostrokovu i dovgostrokovu term, and takozh progoloshuєtsya Monetary i fіskalna polіtika powers, rozglyadayutsya power will Reigning fіnansіv i h "yavlyayutsya zmіni in podatkovіy that іnshih fіnansovih areas. Detailed rozglyad Sovereign vitrates are held in special committees of the Chamber of Communities (for example, the Committee for the Rakhunkiv of Sovereign Regulations) and in regulations, such as delegated renewals.

The budgetary process has a vital role to be in order in the Treasury, just as the budget is passed through the Parliament, apparently, to a formal commendation to the order. The deputies cannot submit, and the Chamber of Communities cannot adopt laws on the increase in the total amount of budgetary arrears, requested by the council. Such a rule expands the possibilities to add to the current economic situation in the country. The Chamber of Communities formally has the right to pass a bill on the budget, but in practice it should not be afraid at all. Irrespective of the trial procedure, the Parliament shall always approve the budget from sums, which have been propagated by the order.

The peculiarity of the budget process lies in the fact that the replacement of the unified budget law by the Parliament is widely accepted as the title of “financial law”, which fixes the changes made to the system of budget revenues, as well as one number of laws, such as to uphold the order of spending by stretching rock and roll I sing the amount of pennies. With whom, the budget is to be charged at a glance in parts and at a different hour (increased by vitrates, then by income). After being praised by the House of Communities, the budgetary bill is passed on to the praise of the House of Lords, signed by the head of the royal government and becomes law. The sound of the budget going to be brought to the attention of the Parliament, but it will not be confirmed.

Z 1 chernya 1998 The new Labor Cabinet in the UK has announced a large-scale reform of the financial market management bodies. The essence of the reform is the creation of a single body - the Financial Regulation Authority and the supervision, the supervision of the regulation and supervision of the activity of all investment, financial and banking companies that influence activity on the territory of Great Britain. The new organization has replaced the system of roses "of the same and ineffective self-regulation and simply regulatory organizations, as they functioned on the financial market.

In this hour, the Financial Regulation Authority and in the sight of Great Britain have already been transferred the functions of such organizations: For the sake of valuable papers and investments; Organizations for the regulation of managers; Management of valuable papers; Management of private investments; Commissions for future partnerships; Commissions on the activities of partnerships of mutual lending; Register of credit unions and partnerships of mutual lending; Directorates for insurance of the Treasury.

Zmіni in strukturі organіv regulyuvannya fіnansovogo market analysis at Velikobritanії vіdbivayut about "єktivnі tendentsії at the market. On Suchasnyj etapі dіyalnіst bankіv that іnvestitsіynih kompanіy staє dedalі unіversalnіshoyu, riziki on rіznih segments peremіshuyutsya market analysis. In Tsikh Minds іdeya єdinogo regulyuyuchogo i naglyadovogo body viglyadaє duzhe logіchnoyu.

The advantage of the new regulation regime is those who are responsible for the legislative base, and the Administration - for effective legislative work.

Management of financial regulation and at a glance inspecting the financial institutions with a method of securing the provision of regulatory powers by them. Before yoga functions enter:

Evaluation of the financial situation of the organization's camp and without intermediary influx of collapse on other installations;

Conducted an assessment of the feasibility of seeing this organization
Creasy for participation іnshih komertsіynih organіzatsіy (Yakscho vihodu mute th іsnuє rizik for usієї fіnansovoї system in tsіlomu, todі pіdklyuchaєtsya Bank Anglії. Vіn guilty otsіniti character sistemnoї zagrozi i vipravdanіst pіdtrimki whether yakogo kind of side predstavnikіv sovereign sector, bude won zabezpechennyam korotkostrokovoї lіkvіdnostі chi In that case, as if you need a capital investment, the Treasury is connected, the shards of the language already go about the state funds;

Nadannya neobhіdnih konsultatsіy population (s rozpovsyudzhennya posіbnikіv vikoristannya іndivіdualnih Oschadny rahunkіv Private klієntami in maybutnomu in EURO including, telefonnі lіnії dopomoga, SSMSC Schodnya obslugovuyut tisyachі dzvіnkіv, zustrіchі in rіznih mіstah Kraina scho dozvolyaє vvіyti bezposerednіy in contact іnvestorami s);

Reduced, as little as possible, step of vikoristannya legal forms of financial activity in criminal purposes.

To the warehouse, the windows of the new organization are included as well as the windows of the regulated companies, which in general outweigh the direct windows in the proportion of 4:1. About the "one day nine" yati different organizations gave the opportunity to save money, rationed to the growth of the scale of work, to open the door to the security of in-line activity, but it allowed to blow the money of the rich firms, turning overpaid by them the money.

Also, a new model for the financial regulatory body has two main advantages, one of which is building up to timely response to changes in the market environment, and another - efficiency.

Coursework: Methodology of budget planning. Methods of budget analysis Analysis of the budget process in the Russian Federation

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Introduction

1. General concepts and tasks of budget planning

2. Budget Planning Methods

Normative method

Calculation and analytical method

Balance - method

Planning decision optimization method

Economic and mathematical modeling

Program-target direction

Conclusion

List of used literature

Introduction

budget planning - component financial planning, which allows to determine the volume, sources and purposeful use of budgetary resources at each of the levels of government: federal, regional, municipal; necessary component of sound functioning budgetary system, an integral part budget process.

1. General concept and tasks of budget planning

2. Methods of budget planning

2.1 Normative method

budget financial planning method

2.2 Calculation and analytical method

2.3 Balance method

2.4 Method for optimizing planning decisions

2.5 Economic and mathematical modeling

2.6 Program target area

The program-target method of spending, firstly, contributes to the observance of a unified approach to the rational use of funds to solve the most pressing problems, and, secondly, is a tool for leveling the economic situation of individual territories.

The PCM is used in the development of targeted integrated programs, which are a document that reflects the purpose and complex of research, production, organizational, economic, social and other tasks and activities linked by resources, performers and deadlines.

Program-target planning can be applied at various organizational levels: microeconomic - with respect to a separate organization, and macroeconomic - with respect to the country's economy as a whole. In each of these cases, there is a specific application of the planning method under consideration.

1. Development of common goals.

2. Definition of specific, detailed goals for a given, relatively short period of time.

3. Determination of ways and means to achieve them.

4. Monitoring the achievement of goals by comparing planned indicators with actual ones.

In practice, it has been proven that the use of program-targeted planning in organizations can improve the accuracy of forecasts and bring planned indicators closer to actual ones, which greatly contributes to the successful development of the company.

Conclusion

The goal of this test has been achieved. The full concept of budget planning was revealed.

Budget planning methods were also disclosed and examples were given.

List of used literature

1. Avetisyan I.A. On the efficiency of the state budget and budget expenditures. // Finance. - No. 2. - 2007.

2. Aleksandrov I.M. Budgetary system of the Russian Federation textbook, 2nd edition M.: Dashkov and Co. - 2007. - 483 p.

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