Dyakova E.B., Strukova T.V. IMPROVEMENT OF PROGRAM-TARGET METHODS OF BUDGET PLANNING

Dyakova Evgeniya Borisovna

Candidate of Economic Sciences, Acting Head of the Department of the Theory of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )

Strukova Tatyana Vladimirovna

Degree-seeking candidate, Department of the Theory of Finance, Credit and Taxation, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


AnnotationSpecifics of a program and target method of the budgetary planning, types and distinctions of target programs are considered. The authors’ classification of target programs depending on sources of financing and realization terms are represented; on the basis of which it is offered to expand the list of target programs with unique codes of target articles and (or) types of expenses of the budget, irrespective of term of their action.

Key words: budgeting focused on result, program-target method, target programs, budgetary expenses, financial planning, classification of budget target programs.

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IMPROVEMENT OF PROGRAM-TARGET METHODS OF BUDGET PLANNING by E.B. Dyakova, T.V. Strukova is licensed under a Creative Commons Attribution 4.0 International License.

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