Dual approach to disclosure of content of budget management
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 3, Issue
Abstract
Introduction. A comprehensive approach to the disclosure of the content of budget management, based on its perception as a dynamic scientific and practical system and as a complex, multi-stage process of making managerial decisions that is associated with the formation and mobilization of budgetary resources, their redistribution and use, remains an urgent and important task. Purpose. The purpose of this study is to reveal the content of budget management on the basis of a dual approach, which involves identifying and characterizing the features of budget management as a management system and as a process of making managerial decisions. To achieve this goal a complex of general scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodical methods (systematization, generalization, classification) are used. Results. Budget management as a management system is based on the application of a systematic approach to the definition and interconnection of the subject and object of budget management, which is carried out through the definition of the purpose of budget management, the formulation of strategic and tactical objectives, the choice of forms, methods and management tools. The technology of budget management, as a process of making managerial decisions, is presented in the form of a consistent set of actions of the subject (setting strategic and tactical goals, defining tasks; collection, processing and analysis of the source information; selection of forms, methods, levers, tools, measures, methods of management; making managerial decisions; development of a program of actions and organization of the process of implementation of decisions; control over the implementation of the decisions taken; analysis and evaluation of the implementation of management decisions and their consequences, monitoring the effectiveness of budget management) aimed at obtaining the expected results in the process of ensuring the management of the budget process, the budget system, budget relations and budgetary resources. The effectiveness of fiscal management is determined by the achievement of the defined goal and objectives. Conclusion. Using the dual approach to disclosing the content of budget management, based on its perception as a management system and the process of making managerial decisions, provides an integrated approach to understanding the inherent features and features of budget management, contributing to achieving its proper efficiency in practice.
Authors and Affiliations
Oleksandr Volodymyrovych Horbunov
Keywords
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