Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Financial result-oriented budgeting in the correctional system
Available online: 12 June 2014 Subject Heading: PROBLEMS. VIEWS. SOLUTION JEL Classification: Pages: 31-41
The article deals with the issues aimed at enhancing the effectiveness of budget expenditures for rendering of services for society, which is one of the priorities of the modern policy of budget planning and reforming at all levels of public finances. The article describes the key characteristics inherent in result-oriented budgeting; it considers the differences between result-oriented budgeting and cost-based budgeting. The author points out that the present stage of the budget process needs a change in technology of planning and financing of the correctional system, which is directly linked in the "objectives - tasks - events - analysis" chain of financing. Keywords: budgeting, result-oriented, budget development control References:
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ISSN 2311-9381 (Online)
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