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

Mikhail Dmitriev, Krapil, Valeriy (Крапиль, Валерий) () and Kalmykov, Nikolay (Калмыков, Николай) ()
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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

Working Papers from 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.

Keywords: Administrative processes; public services; public spending; cost management; management efficiency; accounting; management accounting; functional cost analysis; process budgeting (search for similar items in EconPapers)
Pages: 59 pages
Date: 2019-05
New Economics Papers: this item is included in nep-acc and nep-cis
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