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Analysis of the implementation of Results-based budgeting at municipal level (based on Vladimir Region)

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Author(s): Terentieva Irina Victorovna

Journal: SovremennaĆ¢ Ekonomika : Problemy, Tendencii, Perspektivy
ISSN 2222-6532

Volume: 8;
Issue: 1;
Start page: 73;
Date: 2013;
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Keywords: tools of results-based budgeting | target programs | registers of services | standards of quality of services | needs assessment of the municipal services | --- calculation of costs for municipal services | municipal target

ABSTRACT
The article investigates the process of implementation at the municipal level tools of results-based budgeting. The main problems and shortcomings of the modern practice of formation and use of the reports on results and main directions of activity, target programs, registers of services, the standards of quality of services, municipal targets, needs assessment of the municipal services and calculation of costs for municipal services are considered on the example of municipal formations of the Vladimir region. Special attention is paid to assessing the relationship of tools of results-based budgeting between themselves and their integration into the budget process of the municipality.
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