PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT

The article has been devoted to the analysis of features of application of program budgeting in municipalities, and also to identification of problems at its application. One of the important conditions for maintaining stable socio-economic development of the municipality is the effective management...

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Autor principal: M. V. Galazova
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2020
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Acceso en línea:https://doaj.org/article/c60ef896b39b4f9b938c98dc938790cc
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spelling oai:doaj.org-article:c60ef896b39b4f9b938c98dc938790cc2021-12-03T07:43:30ZPROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT1816-42772686-841510.26425/1816-4277-2019-12-11-16https://doaj.org/article/c60ef896b39b4f9b938c98dc938790cc2020-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1921https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article has been devoted to the analysis of features of application of program budgeting in municipalities, and also to identification of problems at its application. One of the important conditions for maintaining stable socio-economic development of the municipality is the effective management of municipal finances. The system of management of municipal finances should be aimed at their effective use in the framework of budget policy objectives. Software budgeting can be a modern tool for effective management of municipal finances. The structure of the expenditure part of the budgets of municipalities of the Republic of North Ossetia – Alania in the framework of program activities and non-program activities has been analyzed in the paper. Methods of increasing the effectiveness of program budgeting have been proposed.M. V. GalazovaPublishing House of the State University of Managementarticlebudgetbudgetingplanningrevenuesexpendituresmunicipal programsmunicipal financestarget programsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 1, Iss 12, Pp 11-16 (2020)
institution DOAJ
collection DOAJ
language RU
topic budget
budgeting
planning
revenues
expenditures
municipal programs
municipal finances
target programs
Sociology (General)
HM401-1281
Economics as a science
HB71-74
spellingShingle budget
budgeting
planning
revenues
expenditures
municipal programs
municipal finances
target programs
Sociology (General)
HM401-1281
Economics as a science
HB71-74
M. V. Galazova
PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
description The article has been devoted to the analysis of features of application of program budgeting in municipalities, and also to identification of problems at its application. One of the important conditions for maintaining stable socio-economic development of the municipality is the effective management of municipal finances. The system of management of municipal finances should be aimed at their effective use in the framework of budget policy objectives. Software budgeting can be a modern tool for effective management of municipal finances. The structure of the expenditure part of the budgets of municipalities of the Republic of North Ossetia – Alania in the framework of program activities and non-program activities has been analyzed in the paper. Methods of increasing the effectiveness of program budgeting have been proposed.
format article
author M. V. Galazova
author_facet M. V. Galazova
author_sort M. V. Galazova
title PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
title_short PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
title_full PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
title_fullStr PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
title_full_unstemmed PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
title_sort program budgeting as a tool of municipal finance management
publisher Publishing House of the State University of Management
publishDate 2020
url https://doaj.org/article/c60ef896b39b4f9b938c98dc938790cc
work_keys_str_mv AT mvgalazova programbudgetingasatoolofmunicipalfinancemanagement
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