ECONOMIC AND STATISTICAL ASSESSMENT OF BUDGET MANAGEMENT EFFECTIVENESS IN PLANNING AND USING BUDGETARY EXPENDITURE

Introduction. The question of justification of optimal and efficient methods and tools of effective budgetary management is important when planning and using budget funds. At the same time, world experience does not give universal decisions on its organization and evaluation, since there are inherent budgetary structure and peculiarities of budget system building in each country. There is an urgent need to develop a system of indicators that can be used to assess the budget management effectiveness at the appropriate stage of the budget process. The purpose of the article is to develop indicators for evaluating the budget management effectiveness in planning and using budget funds on the basis of target and process approaches. Results. It is substantiated that, despite the importance of building an effective management system in the budgetary sphere, the issue of evaluating the budgetary management effectiveness in the planning and using of budgetary funds has not been properly developed. The list of indicators of budgetary management effectiveness at planning and using of budgetary means is offered and calculated in the context of target and process approaches. The integral performance index of budgetary management was calculated, which made it possible to distinguish the performance zones (critical, lower than average, medium, high). The conceptual and categorical apparatus of the economics theory and financial management has been further developed in order to clarify the meaningful content of the concepts of "target budget management effectiveness", "process budget management effectiveness", "overall budget management effectiveness". Conclusions. Thus, having conducted the research we were able to distinguish the indicators and, on their basis, to calculate an integral indicator of the budget management effectiveness in the planning and using of budget funds. Such calculations are based on targeted and process approaches, which allowed to determine the efficiency indexes of income planning, achievement of planned expenditures, rhythmic execution of income, the degree of uniformity of expenditures. Keywords: management system, effectiveness, budget, revenues, budget management, expenditures, planning, budgetary funds.

Analisis Akuntabilitas Pengelolaan Anggaran Pada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo

This research airms to understand and analyze the responsibility of budget management on the quarter of Indonesian Red Cross Society in Gorontalo Province. This research used descriptive methodology within qualitative approach. There are 12 informants of this research, they are the headquarter as the policy taker of Indonesian Red Cross Society, administrative division, service division, finance division as well as the society. The result and discussion of this research showed that the overall budget management of Indonesian Red Cross Society in Gorontalo Province were responsibility handled according to the regulations and provisons which are applicable on Indonesian Red Cross Society. But there are some rules of the Article of Associations and Bylaws that aren’t be done by Indonesian Red Cross Society in Gorontalo Province, it’s concerning to the source of the fund of Indonesian Red Cross Society that according to the article of associations and bylaws chapter XX article 70 which are from the grant of government, support from International Red Cross Society and the other organizations, donations, another business, funding fees, and month of funds.Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas pengelolaan anggaranpada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo.Penelitian ini menggunakan metodologi penelitian deskriptif dengan pendekatan kualitatif.Adapun Informan dalam penelitian ini berjumlah dua belas (12) orang yang meliputi kepala markas PMI selaku pengambil kebijakan di markas PMI, bidang administrasi, bidang pelayanan, bidang keuangan, serta masyarakat.Hasil penelitian dan pembahasan menunjukkan bahwa secara keseluruhan penyelenggaraan pengelolaan anggaran pada PMI Provinsi Gorontalo telah akuntabel sesuai dengan peraturan dan ketentuan yang berlaku pada PMI. Akan tetapi ada beberapa peraturan AD/ART yang tidak dilakukan oleh PMI Provinsi Gorontalo. Yakni mengenai Sumber dana PMI yang menurut AD/ART BAB XX Pasal 70 berasal dari bantuan hibah pemerintah, bantuan dari Gerakan Internasional Palang Merah dan Organisasi lainnya, sumbangan dan usaha lain yang tidak mengikat, iuran dana, dan bulan dana.

Post Value Fine Management System for Power Plant

At present, fine management of post value has become an important measure for enterprises to realize cost control and fine management. This paper sets forth the operating management mode of the value chain of post value system, also known as overall budget management and target cost management of the working staff. The paper formulates a post value system based on B/S mode. The running output proves that the system possesses a prospect of wide application in view of its favorable expandability and simplicity in maintenance as well as it effectiveness in boosting the profits for gangue power plants.