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Development of approaches to the introduction of budgeting for activities in the performance of public functions and the provision of public services
[Разработка Подходов К Внедрению Бюджетирования По Видам Деятельности При Исполнении Государственных Функций И Оказании Государственных Услуг]

Author

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  • Dmitriev, Mikhail (Дмитриев, Михаил)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Krapil, Valeriy (Крапиль, Валерий)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Kalmykov, Nikolay (Калмыков, Николай)

    (The Russian Presidential Academy of National Economy and Public Administration)

Abstract

The work is devoted to the adaptation of accounting and budgeting methods by type of activity (ABC / ABB) to the practice of Russian state management in order to increase efficiency and use of resources. The paper examines: the degree of applicability of the ABC / ABB methods to the Russian practice of public administration; the state of the cost accounting system in the public sector and its compatibility with the requirements of the ABC; analysis of the executive authorities for the possible implementation of pilot projects for the implementation of ABC.

Suggested Citation

  • Dmitriev, Mikhail (Дмитриев, Михаил) & Krapil, Valeriy (Крапиль, Валерий) & Kalmykov, Nikolay (Калмыков, Николай), 2019. "Development of approaches to the introduction of budgeting for activities in the performance of public functions and the provision of public services [Разработка Подходов К Внедрению Бюджетирования," Working Papers 051907, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:051907
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    Keywords

    Administrative processes; public services; public spending; cost management; management efficiency; accounting; management accounting; functional cost analysis; process budgeting;
    All these keywords.

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