Aleksandr KuzinPublished in:
Russian Journal of Entrepreneurship
– № 1-2 / January, 2011



Keywords: budgetary institutions, financial planning, internal financial audit, operational model, spendingoptimization


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Abstract:

The article considers the issue of enhancing efficiency of budgetary institutions. According to the author, to improve the efficiency of spending budgetary funds it is necessary to shift from the cost-based operational model of the executive bodies to the efficiency one. Its essence is to increase the focus on the priorities and achieve final results most effectively.

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