Budget process management. Budget process management system in a municipality The purpose of the study is to consider the informatization of the budget process

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Introduction
Chapter 1. Managing the budget process

1.1 Basics of managing the budget process and the need for its automation
1.2 Structure of the budget process automation system
1.3 Structure of the AIS budget management

Chapter 2. AIT of public authorities of the budget process

2.1 AIT of the budget process at the federal level
2.2 AIT of territorial and regional finance

Conclusion
List of used literature

Introduction

Relevance. Very often, Russian companies act the old fashioned way: the quieter you go, the slower you go. And this is directly related to the practice of choosing automation tools aimed at supporting budget management processes. Today at Russian companies There are many myths and misconceptions about the need to automate budget management processes and select an appropriate system.

There are many myths and misconceptions about the possibility and necessity of automating budget management processes. Most of them appeal to the specifics of the company’s business:

· business is too small to start implementing this solution;

· the company's business processes are difficult to formalize.

In addition, it is widely believed that since the decision is made by a person and not a computer, it is unwise to outsource decision-making to an analytical program. It is psychologically easier to give instructions to people, that is, to leave everything as it was and not to engage in the “scary,” incomprehensible and complex process of automation. The situation is reminiscent of Russian hunting, where the main thing is not the result, but the process itself. Moreover, perhaps Microsoft Excel is quite sufficient for budget management? If you look closely at these theses, you can see that the decision to automate is made only on the basis of an assessment of the costs of such a project. What's at the other pole? At the other extreme is providing the quality information managers need to make decisions. management decisions.

Purpose of the study- consider informatization of the budget process.

Research objectives:

1. Study the basics of managing the budget process and the need for its automation.

2. Analyze the structure of the budget process automation system and the structure of the automated budget management system.

3. Identify features and character traits AIT of public authorities of the budget process.

Object of study- fundamental characteristics of the information system. Subject of study- determination of features of informatization of the budget process.

Work structure: the work consists of an introduction, two chapters, a conclusion and a list of references. The introduction provides a rationale for its relevance, sets the goal and objectives of the work, and builds a structure. The first chapter is devoted to the study of budget process management. It addresses the need to automate the budget process. The second chapter examines the AIT of public authorities of the budget process. Finally, conclusions about the work are drawn.

Theoretical basis This work was based on the works of such authors as: Amiridi Yu.V., Kochanova E.R., Morozova O.A., Titorenko G.A. and others.

Chapter 1. Managing the budget process

1.1 Basics of managing the budget process and the need for its automation

Before creating any control system, the control object, the tasks solved by it, as well as the interaction and direction of information flows are determined. Control object in in this case acts as the budget process (BP), and its main participants are budgetary institutions (budget recipients, budget managers, executive authorities, financial authorities).

To automate the BP of the Russian Federation, a single automated Information system management, ensuring unity and providing for the interaction of budgets at various levels: federal, territorial and local. Control systems of the same level solve the same set of tasks using a pre-developed methodology and data processing technology. The higher an institution is in the budget management pyramid, the more complex and broader the list of tasks it solves, while at the same budget level there can be different types of budget institutions.

The Federal Budget of the Russian Federation (FB RF) is formed to provide financial support for national activities carried out by central government bodies. Through the FB, the process of distribution and redistribution of the gross domestic product and the creation of the country's national income between sectors of the national economy, regions and social strata of the population is carried out. The FB is responsible for financing national authorities and local government, maintaining the defense capability of the state, developing science, education, federal target programs, etc.

At the level of the Federal Budget of the Russian Federation, the following sets of functional tasks can be distinguished, solved with the help of information technologies.

Consolidated financial planning at the national and territorial levels is ensured by a system of financial plans that are linked to material and labor balances in value terms. Perspective financial plan is developed on the basis of forecast indicators for the economic and social development of the state. It contains data on the budget's capabilities to mobilize revenues and finance expenditure items.

Closely related to consolidated financial planning is budget forecasting, which, based on current trends, specific socio-economic conditions and long-term estimates, provides for the development and justification of optimal ways for budget development. When developing a budget forecast, economic and mathematical methods are used (for example, the extrapolation method, the expert assessments, causal forecasting method).

The draft Federal Budget Fund of the Russian Federation is being developed by the Ministry of Finance of the Russian Federation (currently the Federal Service for Financial and Budgetary Supervision) on behalf of the Government of the Russian Federation. federal Service and territorial financial authorities must be provided with the necessary information base, including a forecast of the country's socio-economic development, the main directions of budget and tax policy, a forecast of the consolidated financial balance, financial cost standards, plans for the development of the state and municipal sectors of the economy, long-term target programs, etc.

The execution of the FB begins after its approval by the representative authority. The financial authorities are preparing organizational plan, which defines the tasks of departments to ensure the implementation of the budget, and based on budget indicators, a budget breakdown of income and expenses is drawn up, which is approved executive body authorities.

Control over intended use budget funds provides various options for budget reporting. In the process of budget execution, all revenues, expenses, deficits, as well as all budget operations are reflected in budget accounting, organized and carried out by financial authorities. Financial authorities prepare budget reports and submit them to the Government of the Russian Federation within the established time frame. After approval of budget execution reports, they are submitted for publication in the open press.

The set of budgets of all levels of the budget system of the Russian Federation is the consolidated budget of the Russian Federation (CB RF). It includes the FB and KB of the constituent entities of the Russian Federation. In turn, the CB of a constituent entity of the Russian Federation includes the regional budget and local budgets.

The KB is a statistical summary of budget indicators that characterizes aggregated data on income and expenses, sources of funds and areas of their use on the territory of the Russian Federation as a whole and its individual constituent entities. The CB level is characterized by the following sets of functional tasks: determining the amount of regulatory deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation and the size of subsidies, taking into account the volume of budgets of administrative-territorial entities; analysis of the formation and use of the country's centralized financial fund; consolidated financial planning of state income and expenses; development of forecasts for the economic and social development of the state and its territories; calculation of indicators of security of residents of the country and territories for carrying out comparative analysis the state of individual territories of the Russian Federation and with similar indicators of other states.

In solving the tasks of each complex, various BP participants are usually simultaneously involved, which confirms the organizational and information complexity of BP from the point of view of its automation.

1.2 Structure of the budget process automation system

An important task of automating public sector organizations is not only the assignment to the computer of control tasks over the preparation and execution of a budget of a certain level and the generation of estimates and reporting forms, but also the creation automated interface interaction of all bodies of the budget system between different levels and within one, as well as the possibility of interaction with other external structures. That is, it is necessary to automate the processes of interbudgetary relations.

Coordination of information technology achievements in the financial system, according to the Decree “On the system and structure of federal executive authorities,” is carried out by the Federal Service for Financial and Budgetary Supervision, which has departments for informatization and automation in territorial, regional and local financial authorities. Thanks to this system, the organization ensures information and technological interaction with the authorities of the Federal Treasury, the Federal Tax Service, the Federal Insurance Supervision Service and the Federal Financial Monitoring Service. The Federal Service for Financial and Budgetary Supervision is responsible for creating a departmental Fund of Algorithms and Programs (FAP), access to which is provided to territorial financial authorities. It also organizes work to introduce IT achievements into all areas of activity of financial authorities and determines strategic direction development, creates a legal and methodological framework for comprehensive solutions to problems of inter-level information exchange.

The complexity of automating the budget system of the Russian Federation lies in the fact that it is initially necessary to create automated systems for its individual bodies (tax, treasury, government bodies, etc.), while providing for the specifics of the tasks they solve and the possibility of interaction between these bodies.

State authorities plan and manage the budget of the Russian Federation. To plan the FB, employees of the Federal Service for Financial and Budgetary Supervision of the Russian Federation use the automated territorially distributed information system "Finance", which unites the workstations of specialists working in the central office and territorial bodies.

To form and execute regional budgets, an automated system for budget preparation and execution (ASSIB) is used, which generates consolidated grouping calculations for the budgets of regional structures, the preparation and execution of the regional budget, and analytical calculations.

Through the Bank of Russia and credit organizations, accounts financed from budgets (federal, territorial and local) are serviced. For this purpose, internal banking systems of Asoft, Diasoft, Interbankservice and others are used, and communication with clients is organized on the basis of the Client-Bank software and hardware complex.

Tax authorities provide control over the formation of budget revenues. For this purpose, the tax authorities have created an AIS “Tax”, which provides automatic control and analysis of tax collections and other mandatory revenues to the budget and extra-budgetary funds.

Treasury authorities control the movement of money through budget accounts and expenditure items of budgets at different levels. The AIT of the Federal Treasury includes two main software packages.

1. “TREASURE”, which takes into account the income of the FB and the distribution of regulatory taxes between budgets of different levels.

2. “ESTIMATED – W”, “ESTIMATED – F”, taking into account expenses from the Federal Budget and financing of budget recipients organized by federal treasury bodies.

To automate the processes of forming the city budget and its execution in the divisions of the finance committee and territorial financial departments, sectoral and territorial management bodies of the city administration, as well as at the level of budgetary organizations of the city, the AIS of the budget process - electronic treasury (AISBP - EC) is used.

Budget organizations spend budget funds in accordance with the items included in their budget and approved estimates. To automate financial and accounting and reporting on budgetary enterprises and organizations use their own software development and frequently encountered products from the companies "Galaktika", "Parus", "1C", "Intellect-service".

1.3 Structure of AIS budget management

Budget management is carried out on the scale of a distributed infrastructure - a budget network. Therefore, in addition to automating the activities of individual financial bodies and treasury structures, the task is to integrate all BP subjects at some level of the budgetary sphere and create a single information space region, city, district. All areas of the power supply must be automated software systems, corresponding to the list of functions performed and ensuring electronic data exchange in accordance with the order of interaction between participants. Therefore, the AIS being developed must be implemented on the same technological base, have data exchange channels and represent an integrated software package, on the basis of which a unified multi-level financial management distribution system can be created.

Only the joint, coordinated functioning of the AIT of budgetary authorities, the interbank settlement and payment system and the AT of financial and treasury authorities will increase the efficiency and control over budget execution, maintain real-time accounting according to the existing revenue collection scheme, formulate budgets at various levels and purposefully transfer funds to the FB to budget recipients.

All modern software products, intended for complex automation, are created using a modular approach (principle). This approach can be roughly compared to a children's construction set. That is, each individual module is developed to solve a specific narrow task, and the possibility of exchanging data between modules (their docking) is necessarily provided. By combining sets of source modules, you can create a software product to solve a set of problems for a specific employee, structural unit, enterprise as a whole, industry, etc.

AIS modules (the basis of the structure) are a software product that solves a specific user problem. The implementation of specific modules is carried out on the workstations of specialists responsible for performing the functions assigned to them. Modules can be divided into:

· basic ones, which have their own user interface and can function separately (module for generating a draft budget; listing and clarifying the budget plan; drawing up regulated reports; generating a cash plan, etc.);

· auxiliary, expanding the capabilities of the main module and working under the control of its interface (module for generating printed forms of documents and reports; data conversion module, etc.)

The technological process consists of combining modules according to the technology of the tasks being solved. At this level, according to the objectives of the organization, automated workplaces of specialists are formed in accordance with the functions they perform and the powers available to the specialist. Thanks to the docking of modules and the use of a single system interface, it is possible flexible setup AWS of a public sector employee and its timely modification and adaptation to real needs. Examples are the system administrator's workstation, the treasurer's workstation, the tax officer's workstation, etc.

A functional subsystem is a set of automated workstations interconnected by routing flows of information transmission and designed to solve a specific functional task of a budgetary authority (for example, the formation of budget revenues, control over the expenditure of budget funds, etc.). Functional subsystems operate at the level of departments (divisions). Applications at this level allow you to work with summary results and reports for a specific functional task.

A unified multi-level distributed financial management system is the top level of management of the government body of the budget process. It is a set of functional subsystems connected into a single whole. Applications at this level implement the storage of reporting data in a database, generate standard forms of output reports, allow for analysis and statistical research, organize the creation of data arrays for transmission to higher authorities, etc.

The given structural elements must have practical implementation at each level of the structure of government bodies of the BP (federal, territorial, regional, local).

In the practical implementation of software products for each subject of the budget process, one should not forget about their possible architectural organization - with an open or closed (functional type) architecture.

In the programs of the first group, the algorithms for implementing accounting procedures, the composition and forms of output documents are strictly “hardwired” into the program algorithm. However, by adjusting external parameters, the flexibility of this type of product is achieved. When choosing such programs, there is a need for their further support by the developer.

Software products of the second group have open algorithm and the means to configure it. The end user can customize the implementation of accounting procedures, change and develop the composition and forms input documents and reports. Products in this group are more versatile and better adapt to sudden changes, but their use requires highly qualified service personnel and consideration of compatibility with software products at other levels of the budget sector.

Chapter 2. AIT of public authorities of the budget process

2.1 AIT of the budget process at the federal level

At the end of 1998, the concept of informatization of the Ministry of Finance of the Russian Federation (now the Federal Service for Financial and Budgetary Supervision of the Russian Federation) was adopted, providing for the functioning of the AIS "Finance", which implements the following technological processes at the federal level:

· calculation of draft budget options, accounting for changes and drawing up an updated FB expenditure plan;

· a set of draft FB expenses for the socio-cultural sphere and science, a set of updated annual and quarterly plans for the budgets of constituent entities of the Russian Federation, a set of draft FB expenses based on requests from ministries and departments;

· calculation of child benefit amounts by region;

· processing and analysis of statistical information on the industrial complex, light industry, service sector, entrepreneurship, trading enterprises and organizations;

· a set of annual reports on the costs of maintaining management personnel and company cars for institutions and organizations receiving budgetary funding;

· analysis of data on the repayment of budget loans and interest payments under the item “Non-tax revenues”;

· maintaining a register of securities, owners of large securities, a register of archival files and information institutions.

The combination of these technological processes according to their functional purpose is represented by the functional subsystems (FS) of the AIS "Finance".

FP "Budget Process" implements planning and forecasting of indicators for budget items for the coming year, preparation of budget items for consideration and approval, ensures ongoing monitoring of the implementation of budget indicators, and generates reporting registers on the execution of the FB and CB.

FP "Revenue part of the budget" provides calculations of planned and predicted indicators of the revenue part of budgets at all levels of management, accounting of income with the identification of possible returns and offsets of overpayments of taxes to the budget, generation of reports on cash execution of budgets, etc.

FP "Budget Expenditure" implements a set of tasks for the execution of the Federal Budget and the distribution of income in established proportions between the Federal Budget and the budgets of the constituent entities of the Russian Federation. The subsystem compares accounting transactions with all state federal resources, providing information support these processes, and creates the opportunity to quickly verify the compliance of each operation with a specific budget allocation.

FP "State Lending" implements the solution of problems of planning public debt, taking into account operations for its repayment and provides information support for problems associated with the issue of securities, the development of monetary policy and credit relations, etc.

FP "Financial control of the budget" automates the processes associated with information and analytical examination and assessment of prepared and made decisions in the field of financial and budgetary activities, exercises control over the expenditure of ruble and foreign currency financial resources with verification of compliance with financial discipline.

FP "Financing sectors of the national economy" is responsible for planning financial indicators for the next budget period, ensuring that allocated funds are accounted for by sectors of the national economy ( social Security, healthcare and Physical Culture, state machine, defense complex, light industry, etc.), generates summary reports for analysis of the past financial year and preparation of recommendations for the upcoming budget year.

The individual functional components of the AIS "Finance" subsystem are components of an integrated information system that reflects complete picture the general financial situation in the country, ensuring it comprehensive analysis, which helps in the preparation of forecast estimates and supports the processes of collective and individual decision-making. Communication of functional components is carried out using the Unified Telecommunications Network (UTCN), the main purpose of which is to ensure intradepartmental communication between the central office of the service and its territorial bodies in order to improve the quality, security and speed of information transfer, the efficiency of the functioning of central and territorial bodies services in a market economy and reducing costs for information interaction.

2.2 AIT of territorial and regional finance

Increasing importance in the economic development of the Russian Federation and the solution social issues assigned to the constituent entities of the Russian Federation, for the financial support of whose tasks territorial budgets are intended. Territorial financial authorities are the most widespread part of the country's financial system, in which the greatest document flow occurs, therefore automation at this level is the most widespread. The process of planning and execution of the territorial budget consists of the same stages as the FB processes, while the differences lie in the composition of functional tasks associated with the peculiarities of the structure of income and expenses of the territorial budgets of the Russian Federation.

The territorial financial authorities have developed and use software products prepared by scientific and design organizations. These include programs of the NPO "Krista" (Rybinsk), the Regional Computing Center of the Tax Service of the Chuvash Republic, the Regional Computing Center of the Tax Service of the Nizhny Novgorod Region, JSC "Fintech", etc.

The introduction of AIS "Finance" into territorial financial authorities allows one to increase the level of management of territorial finances, regional and local administrations to make more informed and timely decisions on the economic and social development of territories. At the same time, it is possible to accelerate the receipt of reporting data on budget execution for income and expenses, increase the reliability of reporting data on the receipt and expenditure of budget funds, promptly process reporting data on budget execution, expand the ability to forecast budget indicators, develop calculation options for the draft budget, and strengthen control for budget execution, reducing labor costs associated with accounting for budget funds and transferring information about budget execution to other institutions and organizations. The system consists of complexes of technological tasks implemented in the form of automated workstations.

Conclusion

Thus, full management of the budget process Russian Federation is possible only by creating a single multi-level distributed automated information system, which should ensure unity of management, providing for the interaction of budgets at various levels. The need to automate individual bodies of the budget system of the Russian Federation with a comprehensive linking of the interaction mechanism at one and different levels of the hierarchical budget system determines the complexity of this process.

When creating an automated information system for the budget system, it is advisable to identify a set of similar problems solved by budget authorities and use a modular approach to implement their solution. At the same time, by connecting and modeling sets of modules, it is possible to quite simply configure the workstations of budget employees based on the functional tasks they solve.

At the federal level of the budget process, employees of the Federal Service for Financial and Budgetary Supervision of the Russian Federation use the AIS "Finance" during the design and execution of the budget. Thanks to the ability to integrate individual components, this system is able to reflect a holistic picture of the financial situation in the country, providing its comprehensive analysis.

Automation of tasks at the territorial (regional) level of the budget process of the Russian Federation is built on the basis of individual components of the AIS "Finance" and the "Automated Information System for Budget Preparation and Execution" (ASSIB), which allow the automation of information processing both in a separate financial authority and in the entire financial system region. Also, to form and control the execution of regional and local budgets, the network software package "SE 2 - Budget" is used.

To automate financial and accounting at enterprises and organizations, electronic office tools can be used, own developments based on various platforms, software products of the companies "Galaktika", "Parus", "1C", "Intellect-service", etc. To obtain information about legislative and regulatory regulations on taxation, general legal issues, instructional and methodological materials of the national, territorial and Information and legal (reference) systems “ConsultantPlus”, “Garant”, “Referent”, etc. are used of local importance.

List of used literature

1. Amiridi Yu.V., Kochanova E.R., Morozova O.A. Information systems in economics. Banking business performance management. - M.: KnoRus, 2009

2. Grishin V.N., Panfilova E.E. Information Technology V professional activity. - M.: Forum, Infra-M, 2009

3. Information systems in economics / Ed. G.A. Titorenko. - M.: Unity-Dana, 2008

4. Information systems in economics. Workshop. - M.: KnoRus, 2008

5. Information systems and technologies in economics and management / Edited by V. V. Trofimov. - M.: Yurayt-Izdat, 2009

6. Korchagin R.N., Polenova T.M., Safonova T.E. Information systems in economics. Guidelines. - M.: RAGS, 2009

7. Kulemina Yu.V. Information systems in economics. Short course. - M.: Okay-book, 2009

8. Mikheeva E.V. Information technologies in professional activities. - M.: Academy, 2008

9. Fedorova G.V. Information technologies of accounting, analysis and audit. - M.: Omega-L, 2009

10. Chernikov B.V. Management information technologies. - M.: Forum, Infra-M, 2008

INTRODUCTION

The budget system of the Russian Federation is a combination of the federal budget, regional budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation.

The budget system plays an important role in the implementation financial policy states. The main goals of such a policy are determined by its economic policy. The budgets of the constituent entities of the Russian Federation are an independent part of the country's budget system.

The Budget Code of the Russian Federation defines the budget as “a form of formation and expenditure of the fund Money, intended for financial support of the tasks and functions of the state and local government"./3/

In other words, the budget is a means of accumulating financial resources for the state and allows the authorities to maintain the state apparatus, the army, carry out social activities, and implement priority economic tasks, which contributes to the performance of the functions assigned to it by the state.

The relevance of this topic does not raise any doubts, since the adoption of this most important document for the state helps to highlight the main areas for the use of public funds.

Based on the above, the object of this course work- budget process.

Subject – management of the budget process of the federal budget of the Russian Federation in modern conditions.

The purpose of the work is to consider the management of the budget process in modern conditions using the example of the Russian Federation.

The main objectives of this course work:

Consider theoretical aspects organization of the budget system;

Analyze the expenditure side of the federal budget of the Russian Federation;

Identify key problems in the budget process and identify ways to solve them.

When writing the proposed course work, current legislative acts were used: the Budget Code of the Russian Federation (with amendments and additions) and other current Russian legislation affecting budgetary relations. Statistical data were also used quite successfully, with the help of which an analysis of the federal budget of the Russian Federation was carried out.

1 THEORETICAL FOUNDATIONS OF THE BUDGET PROCESS

1.1 Organization of the budget process, its principles and participants

Budgetary relations in any state are carried out on the basis of legal norms that form the budget code. The Budget Code of the Russian Federation has the purpose of financial regulation, defines general principles budget legislation of the Russian Federation, legal basis for the operation of the budget system of the Russian Federation, legal status of all subjects of budgetary legal relations, the sequence of regulation of interbudgetary relations, determines the foundations of the budgetary process in the Russian Federation, the grounds and types of responsibility for violation of the budgetary legislation of the Russian Federation.

When managing the use of the main sources of financing the local budget - taxes, payments, loans, subsidies and subventions - it should be taken into account that these sources are not completely interchangeable. In this regard, when managing their use, it is necessary to be guided by the following principles:

- proceeds from payments should, whenever possible, be used to finance current expenses; only in exceptional cases can they be used to finance capital expenses;

Where the use of payments to finance races
moves related to the provision of local services are impossible,
tax revenues should be used. Taxes can be used as a source of funds for capital expenditures only in rare cases;

- if the proceeds from the payments cannot be applied to the ongoing costs of financing the services that local authorities authorities provide in the exercise of state powers; here, whenever possible, subsidies and subventions should be used; in some cases, subventions and subsidies can also be used to finance capital expenditures;

It is advisable to use loans to finance capital expenditures and only very rarely should they be used to cover current expenses.

The preparation, review, approval and execution of the budget is carried out during the budget process. The budget process is a procedure regulated by law, which presupposes a clear sequence of actions of bodies with budgetary powers. Representative bodies of local self-government independently develop regulations on the budget process in municipal formation in accordance with the general principles of the budget process established by federal legislation and the laws of the constituent entities of the Federation.

TO participants in the budget process in a municipality include:

Head of local government;

Representative body of local government;

Local administration, its structural units;

Main managers of budget funds;

Managers of budget funds;

Recipients of budgetary funds - budgetary institutions, municipal unitary enterprises, other organizations entitled to receive budgetary funds;

Commissioners credit organizations.
Main stewards budget funds:

Determine tasks for the provision of municipal services for subordinate managers and recipients of budget funds, taking into account financial cost standards;

Approve estimates of income and expenses of subordinate budgets
housing institutions;

- draw up a budget list, distribute limits of budget obligations among subordinate managers and recipients of budget funds;

Exercise control over the targeted use of budget funds, the timeliness of their return, the provision of reports, and the fulfillment of tasks for the provision of municipal services by recipients of budget funds;

Prepare a summary estimate of income and expenses, as well as
report on the completion of the assignment to provide municipal services.

Stewards budget funds:

Determine tasks for the provision of municipal services for subordinate recipients of budget funds, taking into account financial cost standards;

Draw up a budget list, distribute limits of budget obligations among subordinate recipients of budget funds;

Approve estimates of income and expenses of subordinate budgetary institutions;

Exercise control over the use of budget funds by subordinate recipients of budget funds.

The main stages of the budget process. The main stages of the budget process are drafting the budget, reviewing, agreeing and approving the budget, executing the budget, drawing up a report on the execution of the budget and its approval.

Local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner established by the charters of municipalities.

Drafting a local budget carried out by the financial body of local government in accordance with the charter of the municipality. For the purpose of timely and high-quality preparation of draft budgets, financial authorities have the right to receive the necessary information from the financial authorities of higher authorities and legal entities. The information necessary for drawing up local budget projects includes proposed changes in fiscal policy, changes in deductions for income assigned to local budgets, estimated amounts of financial assistance, types and volumes of expenses transferred from one level of the budget system to another, minimum budgetary provision standards .

To draw up a draft local budget, the following documents and materials are used:

Forecast of socio-economic development of the municipality;

The main directions of the fiscal policy of the municipality;

Forecast of the consolidated financial balance for the territory of the municipality;

Plan for the development of the municipal sector of the economy of the municipality;

Inflation rates, financial standards for budget formation.

In order to develop a consolidated federal budget and a budget of a constituent entity of the Federation, to ensure a unified financial policy, the following are drawn up simultaneously with the draft local budget:

Plan for the development of the municipal sector of the local education economy;

- targeted investment program;

Long-term municipal target programs;

Consolidated draft of the municipal order;

The structure of internal municipal debt and the program of municipal borrowings provided for the next financial year to cover the budget deficit;

Program for providing municipal guarantees for the next financial year;

Estimation of expected budget execution for the current financial year;

- assessment of budget losses from provided tax benefits

The development plan for the municipal sector of the economy includes:

List and consolidated plan of financial and economic activities of municipal unitary enterprises;

Program for the privatization (sale) of municipal property and the acquisition of property into municipal ownership;

Information on the maximum staffing level of municipal employees.

It covers tasks for the provision of municipal services, established in the process of budget execution by the local government administration to the main managers, administrators and recipients of budget funds. When drawing up a draft local budget, data from applications from budget recipients and municipal unitary enterprises is used.

The preparation of a draft local budget is preceded by the development of a forecast of socio-economic development. Simultaneously with the draft budget for the next financial year, based on the socio-economic development forecast data, a long-term financial plan. It contains information on the budget's forecast capabilities for mobilizing revenues, attracting municipal borrowings and financing basic budget expenditures. A long-term financial plan is developed for three years, of which the first year is the year for which the budget is drawn up, and the next two years are the planning period during which the results of the stated financial policy are monitored. The long-term financial plan is adjusted annually taking into account the indicators of the updated forecast of socio-economic development, while the planning period is shifted forward a year.

When drawing up the draft budget, forecasts of financial balances are also used, which are developed on the basis of the reported financial balance for the previous year in accordance with the forecast of the socio-economic development of the municipality.

The draft budget decision must contain the main characteristics of the budget:

Total income, projected income by main groups, subgroups and classification items;

- total amount of expenses, expenses by main classification divisions;

Budget deficit and sources of its financing;

Limits on the provision of budget loans and investment tax credits for a period exceeding the next financial year;

The upper limit of municipal internal debt as of January 1 of the year following the next financial year;

The limit for providing municipal guarantees to third parties for attracting domestic borrowings.

In this case, expenses are established according to the following indicators:

Budget expenses by sections and subsections of the functional classification;

The total volume of current budget expenditures;

Total capital expenditures, including development budget;

Expenses and incomes of target budget funds;

Distribution of budget allocations among the main managers of budget funds in accordance with the departmental structure of budget expenditures, etc.

Procedure for considering a draft budget decision and his statements legal acts The local government body must ensure that the budget is reviewed and approved before the start of the next financial year.

Execution of the local budget. Budget execution occupies a special place among the stages of the budget process. The Russian Federation operates a treasury system for executing budgets in accordance with the Budget Code of the Russian Federation.

The execution of local budgets, as well as budgets of other levels, is carried out on the basis of the principle of cash unity, which provides for the crediting of all incoming income to a single budget account and the financing of planned expenses from a single budget account.

Budget execution covers two areas: revenue collection and expenditure.

Execution of the budget by income includes the following stages:

Transfer and crediting of income to a single budget account;

Distribution of regulated income;

Refund of overpaid income;

- accounting of income and reporting on budget income.

Executing the expenditure budget is an even more labor-intensive procedure. It involves the following main stages:

Drawing up and approval of the budget schedule;

Approval and communication of notifications about budgetary allocations to managers of funds, approval of estimates of expenses and income to managers of funds and budgetary institutions, approval and communication of notifications about the limits of budget obligations to managers and recipients of budgetary funds;

Acceptance of monetary obligations by recipients of budget funds;

Confirmation and verification of fulfillment of monetary obligations;

Spending of funds by debiting from a single budget account in the amount of the budget obligation in favor of individuals and legal entities;

Accounting and reporting on budget expenses.

The establishment of general principles of the budget process at various levels of the budget vertical is intended to promote the unity of the budget system and its orientation towards the integrated development of territories.

Before creating any control system, the control object, the tasks solved by it, as well as the interaction and direction of information flows are determined. The object of management in this case is the budget process (BP), and its main participants are budget institutions (budget recipients, budget managers, executive authorities, financial authorities).

To automate the BP of the Russian Federation, a unified automated information management system is being created, ensuring unity and providing for interaction of budgets at various levels: federal, territorial and local. Control systems of the same level solve the same set of tasks using a pre-developed methodology and data processing technology. The higher an institution is in the budget management pyramid, the more complex and broader the list of tasks it solves, while at the same budget level there can be different types of budget institutions.

The budgets included in the budget system of the Russian Federation are independent and are not included in each other. Considering the current hierarchical structure of the Russian Federation budget, it can be represented by the following general diagram (Fig. 11.1).

Rice. 11.1. Structure of the budget system of the Russian Federation

At the level of the Federal Budget of the Russian Federation, the following sets of functional tasks can be identified that can be solved with the help of information technologies.

Consolidated financial planning at the national and territorial levels is ensured by a system of financial plans that are linked to material and labor balances in value terms. The long-term financial plan is developed on the basis of forecast indicators for the economic and social development of the state. It contains data on the budget's capabilities to mobilize revenues and finance expenditure items.

The draft Federal Budget Fund of the Russian Federation is being developed by the Ministry of Finance of the Russian Federation (currently the Federal Service for Financial and Budgetary Supervision) on behalf of the Government of the Russian Federation. The federal service and territorial financial authorities must be provided with the necessary information base, including a forecast of the country's socio-economic development, the main directions of budget and tax policy, a forecast of the consolidated financial balance, financial cost standards, plans for the development of the state and municipal sectors of the economy, long-term target programs, etc. .P.

The execution of the FB begins after its approval by the representative authority. The financial authorities prepare an organizational plan, which defines the tasks of the departments to ensure the implementation of the budget, and based on the budget indicators, a budget breakdown of income and expenses is drawn up, which is approved by the executive authority.

Control over the targeted use of budget funds provides for various options for budget reporting. In the process of budget execution, all income, expenses, deficits, as well as all budget operations are reflected in budget accounting, organized and carried out by financial authorities. Financial authorities prepare budget reports and submit them to the Government of the Russian Federation within the established time frame. After approval of budget execution reports, they are submitted for publication in the open press.

The set of budgets of all levels of the budget system of the Russian Federation is the consolidated budget of the Russian Federation (CB RF). He

includes the FB and KB of the constituent entities of the Russian Federation. In turn, the CB of a constituent entity of the Russian Federation includes the regional budget and local budgets.

The KB is a statistical summary of budget indicators that characterizes aggregated data on income and expenses, sources of funds and areas of their use on the territory of the Russian Federation as a whole and its individual constituent entities. The CB level is characterized by the following sets of functional tasks: determining the amount of regulatory deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation and the size of subsidies, taking into account the volume of budgets of administrative-territorial entities; analysis of the formation and use of the country’s centralized financial fund; consolidated financial planning of state income and expenses; development of forecasts for the economic and social development of the state and its territories; calculation of indicators of the provision of residents of the country and territories to conduct a comparative analysis of the state of individual territories of the Russian Federation and with similar indicators of other states.

In solving the problems of each complex, various BP participants are usually simultaneously involved, which confirms the organizational and information complexity of BP from the point of view of its automation.

The most serious issues of automation are faced by financial authorities (departments and ministries of finance), which solve the problems of both planning budgets and monitoring their execution.

Lower, but quite complex in terms of automation, is the level of the main budget managers. At this level it is necessary to solve problems related to planning, distribution and control of the use of budget funds for subordinate institutions. Records are often kept at various levels of funding: republican, federal, etc. Questions also inevitably arise of integrating the automation system used with the system used by a higher-level manager.

The composition and structure of income and expenses of budgets of different levels differ from each other, and the functional tasks solved by AIT at different levels of the budget system also differ, but at the same time, a number of stages can be identified that are inherent in all levels of the budgetary sphere (Fig. 11.2).

Rice. 11.2. Mandatory stages of the budget process at any level

The stage of monitoring budget execution is the most significant in budget accounting. It is based on budget accounting, which is an integral part of economic accounting and includes accounting for the execution of budgets in the Federal Treasury, financial and tax authorities and accounting for the execution of estimates of income and expenses of budgetary institutions. Objects budget accounting are budget revenues and expenses, cash, stored in banks, funds in settlements between budgets, funds, reserves created in budgets in the process of their execution, material assets of budgetary organizations.

The unity of budget accounting is achieved by means of budget classification, which allows analysis of local estimates of individual institutions, consolidated estimates of similar institutions and ministries. Budget accounting includes three types: operational, accounting, statistical. Accounting for budget execution plays a major role and is an orderly system for registering, processing and obtaining information in monetary terms about obligations and the flow of funds in the process of budget execution using continuous, continuous and documented accounting. However, when developing a management system, one cannot limit oneself to accounting automation only, but should provide for the solution of all problems budgetary institution in a complex and the ability to interact with automated systems of higher institutions.

Budget management system- an enterprise system in which the enterprise’s activities are implemented using budgets and regulations for working with them.
On any commercial enterprise(and other enterprises are now difficult to find in post-Soviet republics, even if they are state-owned, this does not change their essence) main goal currently is making a profit as financial result enterprises. The purpose of enterprise management, therefore, is to manage the process of making a profit, through planning profits and its consistent achievement.
The actual performance of an enterprise is expressed through accounting documents: balance sheet, cash flow statement and profit and loss statement. These documents reflect only actual results; the entire control loop represents the implementation of the following functions:

planning (determining forecast values of expected results);
accounting (registration of actual values of the results obtained);
control (comparing plan with fact and identifying deviations);
analysis (finding out the reasons for the deviation of the fact from the plan);
regulation (taking measures to eliminate deviations).

At an enterprise, in order to implement a full budgeting loop, it is considered necessary to draw up the following operating budgets and financial budgets:

cash flow budget (CFB);
budget of income and expenses (BDR);

Operating budgets

Financial planning is only one aspect of budgeting in an enterprise. Another important aspect manifests itself in the preparation of operating budgets.
It is customary to allocate at least 8-12 operating budgets (planning documents):

Sales budget.
Cash receipts budget.
Production budget.
Budget for direct material costs.
Supply budget.
Budget for direct labor costs.
Manufacturing overhead budget.
Product cost budget.
Business expenses budget.
Administrative expenses budget.
Budget for settlements with creditors.

Operating budgets are the basis for drawing up the resulting financial budgets. It is in operating budgets that information for financial planning is contained. When drawing up the entire set of budgets (operational and financial), it is necessary:

forecast sales volume;
determine the expected production volume;
calculate production costs and operating costs;
define cash flow and other financial parameters;
generate forecast financial documents.

The set of operating and financial budgets covers all the main aspects of the economic activity of the enterprise. Therefore, we can conclude that budgeting is, in essence, technology comprehensive economic planning.

Aspects of Budgeting

The budget approach as a technology of comprehensive economic planning is distinguished by semantic focus on sales. As has already been shown, the first, initial budget of the enterprise is the sales budget. This is where the budget process begins.
The next important aspect of budgeting is the introduction of completed budgets management technologies. In this sense, budgeting is no longer understood as a planning technology, but as control technology economic activities of an enterprise, within which the functions of planning, accounting, control, analysis and regulation are performed.
The implementation of these technologies in an enterprise requires:

determining the composition of budget forms, as well as the set of planned indicators and methods of their calculation for each budget form;
building an accounting system in the context of the set of budget forms adopted at the enterprise;
developing methods for monitoring and analyzing budget execution;
implementation of regulations for the consideration and adjustment of budgets by officials and governing bodies of the enterprise, including decision-making procedures to regulate emerging deviations identified based on the results of an analysis of the actual execution of budgets.

The implementation of the first group of measures (determining the composition of budgets and methods for their preparation) essentially means the development of planning technology economic activity enterprises. Depending on the specifics of the enterprise, as well as on the type of budget (sales, production, inventories, finance, etc.), you can use various methods and approaches.
When setting up budgeting at an enterprise, it is necessary, first of all, to solve a very voluminous and non-trivial task - to choose a methodology for planning the economic activities of the enterprise in its various aspects. Issues of economic planning methodology at the enterprise level are interpreted ambiguously by different scientific schools and practical workers. And the methodology itself is in constant development. We will dwell on the aspect of optimizing the planning and implementation of economic activities below.
In addition, when determining the composition of budgets, it is necessary to determine the structural links for which certain budgets will be drawn up. Such structural units are usually called “centers of economic responsibility” (sometimes they are called “centers of financial responsibility”).
The implementation of the second group of measures (building an accounting system) is associated with solving issues of organizing the so-called management accounting. There are two possible directions of action here: take the accounting system as a basis, “tying” it to the technology of budget management (in this case, the frequency of compiling accounting documents and the composition of the indicators taken into account; in some cases, additional accounting forms are being introduced); install proper management accounting at the enterprise, that is, an autonomous (from accounting) set of accounting registers and regulations.
The implementation of the third group of measures (development of control and analysis methods) involves the introduction at the enterprise of standards for permissible deviations of the “fact” from the “plan”, as well as the creation of a constantly updated “package” of typical reasons for such deviations. To identify the circumstances of the appearance of “atypical” causes of deviations, methods for express analysis of such circumstances are being created.
The implementation of the fourth group of measures (regulations for the consideration and adjustment of budgets) means the development and implementation of organizational schemes for budget management. At the same time, officials and governing bodies responsible for making management decisions, as well as their mode of operation, are identified.
Budgeting in this regard is revealed as control technology financial and economic activities of the enterprise. Within the framework of such technologies, planning, accounting, control, analysis and regulation of all types of activities carried out by the company are carried out.

Budget management system and optimization

Let's consider optimizing the economic activity of an enterprise. The collection of information and its processing in the budget management system in itself does not guarantee an increase in the profitability of the company. Operational plans companies and divisions: cash flow budget, accounts payable and receivable budget, sales and purchase budget in a plan for 1-3 months have, for example, their main goal to ensure only solvency and financial stability companies.
The task of increasing profitability is solved by drawing up and executing an income-expenses budget, production and sales budgets for at least a year due to seasonality affecting the company's activities.
We are talking, first of all, about building rigorous mathematical models and solving optimization problems. This issue has not been significantly addressed in the domestic literature for quite a long time, largely due to the still emerging market in Russia. Now this problem has confronted many enterprises that have already implemented the basic elements of the budget management system and established a unified circuit for collecting and processing accounting, production and financial and management information.
It seems appropriate to expand the budget management apparatus and include methods for optimizing production and sales.
The formulation of the optimization problem highly depends on the existence and uniqueness of the management efficiency criterion, the number and interconnectedness of persons managing the enterprise, the structure of the set of admissible controls and other factors. After setting up a budgeting system at an enterprise, the problem of increasing profitability can be considered well structured, in which significant dependencies can be clarified and expressed quantitatively, in contrast to unstructured ones, which contain only descriptions of the main features and interconnections, and their quantitative indicators are completely unknown, and from weakly structured, containing both quantitative and qualitative elements with dominant tendencies.
Methods for solving structured problems are based on the use of mathematical programming. A mathematical programming problem can be written in general view How

where is a vector of variables corresponding to the components of the choice alternative; – scalar functions, which are a formalized reflection of the interaction of resource costs for the implementation of a choice alternative, which corresponds to a vector of variables x and existing spending limits. – the constraints of the problem specified by equalities and inequalities, respectively; – an efficiency criterion, a quantitatively specified attribute, in accordance with which the quality of the chosen alternative is established. – objective function, which associates each choice alternative with the values of its performance indicator.
In mathematical programming, it is customary to distinguish the following sections: linear, nonlinear, quadratic, integer, stochastic, dynamic programming, each of which has its own area of application in economics.

Budgeting and mathematical programming

Not all works on budgeting reveal the application of mathematical programming to the development of planning methodology in an enterprise. Optimization of production and sales is found only in works on economic and mathematical modeling, where optimization issues are studied, but their connection with budgeting is not deduced. The connection between models with mathematical programming is established in the “System for Optimal Enterprise Development”.

Commercial budgeting

Commercial budgeting is related to the budgeting of trading activities. But any enterprise sells something; it is difficult to imagine an enterprise that does not sell anything. Therefore, the term “commercial budgeting” itself does not introduce anything new in comparison with the basic term “budgeting”. Its use is impractical neither in theory nor in practice.

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