Importance This article examines the conceptual framework of the development of budget expenses performance indicators of the educational institution within the application of the performance-based budgeting method. Objectives The article aims to study the principles of the current project-oriented approach to the management of budget expenditures of the Russian Federation's education system, the conceptual bases of the method of results-oriented budgeting, and develop budgetary expenses performance indicators of the higher education institution within the mentioned method. Methods For the study, we used methods of analysis and synthesis, comparison, and the dialectical method of cognition. Results The article proposes certain types and a composition of performance indicators of budgetary expenditures of the higher education institution, revealed on the basis of systematization of the principles of project-targeted approach to budget expenditure management and conceptual bases of results-oriented budgeting method. Conclusions and Relevance The results obtained contribute to the construction of a results-oriented budgeting model as an element of the management accounting system of the educational institution. The proposed approaches to the development and composition of budget expenditures performance indicators are applicable in the development of tactical and strategic budgets of the educational institution and are necessary for the budgeting model development and construction of the management accounting system of the educational institution.
Pererva A.D., Eranov S.V., Ivanova V.A., Sergeev S.N. Put' IT-menedzhera Upravlenie proektnoi sredoi i IT-proektami [The IT manager's path. Project environment and IT project management]. St. Petersburg, Piter Publ., 2016, 320 р.
Kozlov A.S. Metodologiya upravleniya portfelem programm i proektov: monografiya [A methodology of management of the portfolio of programs and projects: a monograph]. Moscow, Izdatel'stvo Flinta Publ., 2011, 194 р.
Yur'eva T.V. [Crisis management and project approach]. Effektivnoe antikrizisnoe upravlenie = Effective Crisis Management, 2013, no. 5(80), рр. 74–79. URL: Link (In Russ.)
Patrakhina T.N. [To the issue of application of the project-targeted approach in the strategic management of the education system]. Molodoi uchenyi = Young Scientist, 2015, no. 16, рр. 291–293. URL: Link (In Russ.)
Luk'yanenko Z.B., Yugova N.V. [A program-targeted method in State management of the budgetary sphere]. ARS ADMINISTRANDI, 2014, no. 2, рр. 72–78. URL: Link (In Russ.)
Raizberg B.A. Tselevye programmy v sisteme gosudarstvennogo upravleniya ekonomikoi [Targeted programs in the system of State management of the economy]. Moscow, Laboratoriya knigi Publ., 2012, 332 р.
Milen'kii A.V., Demidov P.S. [Program budgeting: benefits and problems]. Fundamental'nye issledovaniya = Fundamental Research, 2015, no. 2-3, рр. 558–562. URL: Link (In Russ.)
Golyshev I.G. [Project and goal-oriented approach to managing integration of vocational education and production in the region]. Srednee professional'noe obrazovanie = Secondary Vocational Education, 2011, no. 11, рр. 7–10. (In Russ.)
Sazonova Z.S., Kudryavtseva E.V. [The project-aimed method as a structural component of innovation technologies of active cooperation]. Izvestiya Baltiiskoi gosudarstvennoi akademii rybopromyslovogo flota = The Tidings of the Baltic State Fishing Fleet Academy, 2015, no. 2(32), рр. 190–196. (In Russ.)
Mukhametzyanova G.V. [Project-targeted approach – the imperative of building professional competence]. Vysshee obrazovanie v Rossii = Higher Education in Russia, 2008, no. 8, рр. 104–110. URL: Link (In Russ.)
Kradinov P.G. [Budget expenditure use efficiency]. Akademiya byudzheta i kaznacheistva Minfina Rossii. Finansovyi zhurnal = Budget and Treasury Academy of the Ministry of Finance of the Russian Federation. Financial journal, 2011, no. 1, рр. 91–102. URL: Link (In Russ.)
Endovitskii D.A. [Budgeting in the system of university financial management]. Ekonomika obrazovaniya = Economics of Education, 2008, iss. 3, рр. 97–108. URL: Link (In Russ.)
Yur'eva T.V. [The project-targeted approach and its role in the modern economy]. Sovremennye tekhnologii upravleniya,2015, no. 6(54). URL: Link (In Russ.)
Makarova S.N., Kolomiets V.V. [Reform of budget process management: transition to program-targeted approach in regions' budget planning]. Diskussiya = Discussion, 2015, no. 2(54), рр. 77–82. URL: Link (In Russ.)
Bukina I.S., Chernykh S.I. [Performance budgeting and a new legal status of the state (municipal) enterprises]. ETAP: ekonomicheskaya teoriya, analiz, praktika = ETAP: Economic Theory, Analysis, Practice, 2012, no. 1, рр. 25–43. URL: Link (In Russ.)
Sugarova I.V. [Program budget: Implementation and application issues]. Upravlenie ekonomicheskimi sistemami: Elektronnyi nauchnyi zhurnal,2014, no. 4. (In Russ.) URL: Link
Taimaskhanov Kh.E., Sagov A.I. [Budgeting as a method of managing health resources]. Voprosy ekonomiki i prava = Economics and Law Issues, 2012, no. 44, рр. 171–175. URL: Link (In Russ.)
Kharchenko K.V. [Step-by-step audit of strategic indicators: a technological approach]. Menedzhment v Rossii i za rubezhom = Management in Russia and Abroad, 2010, no. 4, рр. 83–94. (In Russ.)
Vetrov G.Yu. Indikatory sotsial'no-ekonomicheskogo razvitiya munitsipal'nykh obrazovanii [Indicators of socio-economic development of municipalities]. Moscow, Fond Institut Ekonomiki Goroda Publ., 2002, 134 р.