Importance This article examines the theory and current practice of assessing the efficiency of budget expenditures for road activities in the Russian Federation. Objectives The article aims to develop a methodology of estimation of the efficiency of use of road funds, and improve the system of financial support for road activities. Methods The research is based on a set of logical and formalized methods and models: analysis and synthesis, induction and deduction, grouping and comparison, detailing, the index method, etc. Results The article presents developed methods of efficiency assessment of road funds use, a classification of target indicators, new groups of analytical indicators, an algorithm and criteria of estimation of budget efficiency of road activities. The developed system of estimates has been tested. Conclusions and Relevance The use of the obtained results will help to improve the efficiency of the Russian Federation road funds use, develop and timely adopt preventive and effective management decisions in the financial support for road activities, effective monitoring of the implementation of the decisions made, and improve the quality of financial management. The developed methodology for estimating the efficiency of road funds use can be the basis for improving the development of scientifically based budgeting of road activities.
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