Template-Type: ReDIF-Article 1.0 Author-Name: Oleg S. Sukharev Author-Email: o_sukharev@list.ru Author-Workplace-Name: Institute of Economics, Russian Academy of Sciences Title: Budgetary Costs, Efficiency and Priorities of Economic Development Abstract: The effectiveness of budget spending can only be achieved as they are related to the implementation of economic development areas in need of budget allocations. In order to ensure this effectiveness, it is necessary to use a systematic approach to the evaluation parameters as efficiency and coordination development priorities and budget allocations change. The article describes a systematic approach to the analysis of the budget system and cost management, the basic principles and criteria of the budget efficiency. The author develops a structured approach to the comparison of different budgets, which can be applied to assess the general budget and planning changes in the structure of budget expenditures. Classification-JEL: Keywords: budget, spending, budget management principles, efficiency, structure of expenditures, state financial control Journal: Finansovyj žhurnal — Financial Journal Pages: 17-28 Issue: 1 Year: 2015 Month: February File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/1/statyi_2015_1/02_suharev.pdf File-Format: Application/pdf Handle: RePEc:fru:finjrn:150102:p:17-28