Этимология и содержание понятия «бюджетный менеджмент»
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2017, Vol 31, Issue
Abstract
В статье обоснован авторский подход к определению этимологии и содержания понятия «бюджетный менеджмент» на основе учета категориальной сущности дефиниций «бюджет» и «менеджмент». Обобщение и систематизация научных подходов отечественных и зарубежных ученых к определению сущности экономических категорий «бюджет» и «менеджмент», с учетом их взаимосвязи и морфологической декомпозиции, а также критический анализ научной мысли относительно определения дефиниции «бюджетный менеджмент» позволило предложить авторскую трактовку понятия «бюджетный менеджмент», что обеспечивает его восприятие как динамичной и многогранной системы.
Authors and Affiliations
Oleksandr Gorbunov
Keywords
Related Articles
- EP ID EP260511
- DOI -
- Views 156
- Downloads 0
State Financial Support for the Development of Small Enterprises
The article is to study the theoretical foundations of state financial support to small businesses. In the article theoretical principles of state financial support to small businesses. The theoretical bases of small bus...
Priority Directions of Improvement of Financial Provision of Higher Education in Ukraine
The work analyzes the current state the higher education financing in Ukraine. On the basis of the Treasury system financing higher education detailed analysis, it is possible to highlight the weaknesses and shortcomings...
Ways of development of education in the formation of information society
The purpose of the article is to determine the priority of the principles, objectives and directions of development of information education sphere as a mechanism to form a unified educational information environment, in...
Modern Problems of Wages in Ukraine in the Conditions of the Crisis of National Economy
The dynamics of the Ukrainian economy in 2013 is largely determined by global and European economic trends. However, already the end of 2013 and beginning of 2014 was the beginning of a new era for Ukraine. The activatio...
The Rating Systems of Ranking of the Higher Education Institutions: Ukrainian and International Methodologies
The main aim of this article is to analyze the methodology of ranking of the higher education institutions by using the international and Ukrainian rating systems. The article describes the conceptual bases of methodolog...