Improvement of program-target methods of budget planning
Автор: Dyakova Evgeniya Borisovna, Strukova Tatyana Vladimirovna
Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu
Рубрика: Финансы. Бухгалтерский учет
Статья в выпуске: 2 (21), 2012 года.
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Specifics of a program and target method of the budgetary planning, types and distinctions of target programs are considered. The authors' classification of target programs depending on sources of financing and realization terms are represented; on the basis of which it is offered to expand the list of target programs with unique codes of target articles and (or) types of expenses of the budget, irrespective of term of their action.
Budgeting focused on result, program-target method, target programs, classification of budget target programs, financial planning, budgetary expenses
Короткий адрес: https://sciup.org/14970880
IDR: 14970880
