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The Budget Classification As The Basis Of The Usage Of The Method Of Accrual In The Public Sector


  • Y. Kaliuha

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)


Components of the budget classification of Ukraine, which are used for accounting and administration of budgets of different levels, have been investigated. The five-level hierarchy of normative documents in accordance with international practice has been proposed. The analysis of the budget classification of Ukraine and of that one, which has been developed in accordance with the IMF GFSM 2001, has been done as the basis for implementation of the method of accrual in the public sector. Proposals on the improvement of the budget classification and the method of accrual have been made.

Suggested Citation

  • Y. Kaliuha, 2016. "The Budget Classification As The Basis Of The Usage Of The Method Of Accrual In The Public Sector," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 36(179), pages 22-29.
  • Handle: RePEc:scn:pnoeeq:179a3

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