Ёкономические науки/3. ‘инансовые отношени€


Candidate of Engineering Sciences. Tatyana V. Kalashnikova

National Research Tomsk Polytechnic University, Russia

Methods of optimization of use of budgetary funds and assessment of their efficiency


Overall performance of public institutions, quality of services rendered by them are a key question of the draft of the Program of increase of efficiency of the budgetary expenses developed now by the Government of the RF in pursuance of provisions of the Budgetary message of the President of the RF to Federal Assembly "About the budgetary policy in 2010-2012".

The main reasons for low efficiency of functioning of existing system of the budgetary establishments are:

Х the maintenance of a network of the budgetary establishments at the expense of means of the federal budget regardless of volume and quality of services rendered by them;

Х budget financing and impossibility of the organization of complete control of the order property and income of the budgetary establishments;

Х high degree of closeness of management of the majority of the budgetary establishments both from the ordinary staff of these institutions, and from citizens who are direct consumers of the state services.

These reasons define need of monitoring of economic activity of the budgetary establishments for the solution of problems of a rational, target and effective expenditure of means for the purpose of increase of reliability and efficiency of obtaining information on a condition of financial resources of the subordinated organizations and possibility of an assessment of efficiency of their activity. Moreover, it is necessary not only to trace efficiency of activity of a network of the budgetary establishments, but also to look for possible ways of optimization, and both at federal level, and at the level of the establishment.

At federal level already from the middle of the 2000th years attempts to optimize budget expenses by introduction of program and target methods of planning are made. Now these methods bring the results, the systematic economy of an expenditure of budgetary funds is observed. But optimization is possible only theoretically. Those sums which are planned according to the estimate of the recipient of budgetary funds, can't be changed by the recipient, and money from one account can't be spent for other purposes. However, no uniform criterion by which it is possible to judge productivity and efficiency of activity of executive authorities, the budgetary establishments owing to specifics of functions carried out by them.

For identification of the generalized criteria of efficiency and productivity was used classification of Morozovy O.K. and V.A. Which assumes division of all criteria into 4 groups: legal, social, expert and pragmatically. The first three indicators are formed analytically on the basis of integration into a whole of objective and value judgment. The pragmatically criterion represents the greatest interest as it is potentially most impartial as is under construction only on data of accounting reports.

Now by the government of the RF it is headed for optimization of expenses of the budget for what program and target methods are used. They include implementation of federal target programs, introduction in general practice of the budgeting focused on result, and also use of system of government procurements. These methods possess a number of advantages:

Х transparency of use of budgetary funds;

Х clearness of the purposes and tasks of programs that practically excludes an inappropriate expenditure of means;

Х allow to increase control of activity of the budgetary establishments by establishment of standards of indicators of efficiency and productivity.

But these methods are realized only at federal level that not always allows to use all opportunities for optimization of use of budgetary funds.

We carried out an assessment of indicators of efficiency and optimization of budget expenses of concrete state budgetary institution. Main objectives of activity of this establishment consist in maintenance of objects of uninhabited and housing stock, municipal services and other property in good repair. As activity of establishment has no social return, the assessment was carried out by three criteria. The assessment was carried out in 3 directions: primary activity of establishment, financial and economic activity and performing discipline of establishment, and also the activity directed on work with shots. Following the results of this research, the mark assessment of establishment made 89 points from 100 possible. The indicator is lowered generally at the expense of violations connected with primary activity of establishment. Calculation of pragmatically criterion confirmed efficiency of functioning of this enterprise. Services which are rendered by this state establishment cheaper and more effectively, than similar services of the commercial organizations. The condition of solvency says that all signed contracts will be executed and paid in terms, and there will be still a margin of safety on contingencies. Calculations of a material capacity, capital productivity and other indicators of efficiency of use of means show that each ruble enclosed in establishment, works and brings to the ministry the corresponding return in the form of rendering the state service.

Thus, as a result of research arguments in favor of application of optimization not only at federal and regional level, but also at the level of the budgetary establishments were reasonable. The given calculations prove that optimization of the budgetary expenses would bring to the state essential economy of budgetary funds which could be used for financing of socially significant functions. But, unfortunately, the present legislation of the Russian Federation forbids the budgetary establishments to perform optimization on places. Therefore, for bigger economy of means, government bodies need to continue the begun reform of the budgetary process in this direction.


1.The order of the Government of the RF (in an edition of November 17, 2008 No. 1662-r) "About the Concept of long-term social and economic development of the RF for the period till 2020"//the Consultant plus.

2 . Almetyev V.A. Budget planning: theory and practice//Finance and credit. Ц 2011 . -є6 Ц Page 14-18.

3 . Kashirsky L.V. Efficiency assessment of activity of the budgetary establishments//economy and right Questions. Ц 2011 . Цє4 Ц Page 371-375.