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Indicators of expenses and results in the modern to the budgetary policy

Author

Listed:
  • Эмиров Н. Д.

    (Санкт-Петербургский государственный инженерно-экономический университет)

Abstract

В статье рассматриваются вопросы практического использования инновационной технологии бюджетирования, ориентированного на результат (БОР). Показаны основные особенности данной методологии формирования бюджета, рассмотрены две ключевые группы показателей, требующихся для использования БОР показатели результатов и нормативы финансовых затрат на каждую единицу полезного результата в бюджетных учреждениях, сформулированы нерешенные вопросы дальнейшего использования БОР.In article questions of practical use of innovative technology of the performance budgeting are considered. The basic features of the given methodology of formation of the budget are shown, two key groups of the indicators which are required for use the performance budgeting indicators of results and specifications of financial expenses for each unit of useful result in budgetary establishments are considered, unresolved questions of further use the performance budgeting are formulated.

Suggested Citation

  • Эмиров Н. Д., 2011. "Indicators of expenses and results in the modern to the budgetary policy," Научный журнал НИУ ИТМО. Серия «Экономика и экологический менеджмент», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Санкт-Петербургский национальный исследовательский университет информационных технологий, механики и оптики», issue 1, pages 378-391.
    • Handle: RePEc:scn:031903:14898590
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