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Novations in Budgetary Process: Budgeting Focused on Result

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  • V. Gamukin.

Abstract

In the article the starting condition of applicating the new method of organization of the budgetary process - the budgeting focused on result is estimated. The importance of specification of the conceptual and methodical device of budgeting with reference to the public finance is underlined. It is conditioned by the fact that rich foreign and domestic practice of budgeting in commercial sector cannot be directly used for optimization of a trajectory of movement of state and municipal finances.

Suggested Citation

  • V. Gamukin., 2005. "Novations in Budgetary Process: Budgeting Focused on Result," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 2.
  • Handle: RePEc:nos:voprec:2005-02-1
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