THE METHODOLOGY FOR CALCULATING BASELINE INDICATORS FOR BUDGETING EXPENDITURES OF BUDGETARY INSTITUTIONS: THE CASE OF UKRAINE

Nadiya Khorunzhak, Nataliia Semenyshena, Oksana Adamyk, Iryna Sadovska, Kateryna Nahirska, Valerii Zhuk

Abstract


В статье представлены теоретические основы оптимизации бюджетных расходов в сфере образовательных услуг и здравоохранения. Исследование известных методов расчетов для оценки состояния населения и среднегодовой численности студентов.

Предложено усовершенствовать методологию расчета базовых показателей на основе обобщенных недостатков известных подходов к оценке на основе взвешенных и экспоненциально-средних показателей для ее планирования в бюджетном учреждении, что позволяет снизить риски в финансовом отношении в отношении предоставления услуг бюджетным сферам, а также для достижения экономии бюджетных средств ,  

Использование рекомендуемых подходов к расчетам исходных расчетов при составлении оценок в обязательном порядке не требует дополнительных учетных процедур и документации, однако с точки зрения организационной точки зрения требуется строгое выполнение и выполнение ряда подготовительных работ. Расчет рекомендуемых показателей приведен на примере статистических данных 2017 года.

 


Keywords


financial support; planning of expenditures; cost estimates; improvement; calculations; weighted and exponential averages

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DOI (HTML - FULL TEXT): https://doi.org/10.13165/IE-19-13-1-04

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