Template-Type: ReDIF-Article 1.0
Author-Name: Marina B. Trachenko
Author-Email: m.trachenko@gmail.com
Author-Workplace-Name: State University of Management, Moscow, Russia
Title: Development of Budgeting Methodology for Public Finance System
Abstract: Recently, budget process in Russia has been focusing use of special purpose-program methods, medium-term planning and higher cost efficiency. The article covers a relevant area of the public finance methodology development — integration on based on result budgeting (BOR) with strategiс management instruments and adaptation of the commercial financial instruments set to the BOR purposes.
Classification-JEL: H61, H69
Keywords: budgeting, based on result; budget process; system of balanced indicators; program budgeting
Journal: Finansovyj žhurnal — Financial Journal
Pages: 69-78
Issue: 1
Year: 2012
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/1/statii/2012_01_07.pdf
Handle: RePEc:fru:finjrn:120107:p:69-78