бюджет

Introduction. Budgeting as a financial planning model allows to prove the optimal consumption levels of funding and allows enterprises to obtain competitive advantages, which is important in today’s market. The paper outlines the elements of the financial planning and budgeting as the features of the model financial planning activities of the organization, a detailed approach which can improve the efficiency of the company. Theoretical analysis.

Introduction. The issue of financial support for the development of urban agglomerations is one of the most relevant, since the timeliness and completeness of the integration processes financing largely determine the success in achieving the goals of creating agglomerations. Of particular importance is the budgetary and tax integration of local territories included in the single agglomeration space, since the current legislation establishes significant independence of local authorities in the formation of local budgets. Theoretical analysis.

The article is devoted to the budgetary reform in Russia. The author is examined questions of passage to the medium-term budget planning, shaping of state (municipal) job for the noncommercial establishments, realignment of the network of public institutions, formation of program budget. For example to Saratov region and the city of Saratov are given the positive aspects of the conducted changes in the budgetary sphere and their problematic moments.