Application of the “cost-benefit” analysis in program-targeted planning

Polischuk M.I.1
1 Московский государственный технический университет им. Н.Э. Баумана

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Journal paper

Russian Journal of Entrepreneurship *
Volume 18, Number 20 (October 2017)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Polischuk, M. I. (2017). Application of the “cost-benefit” analysis in program-targeted planning. Russian Journal of Entrepreneurship, 18(20), 3041-3046. https://doi.org/10.18334/rp.18.20.38420

Abstract:
The article considers the main factors that influence the budget formation. We show the main normative documents regulating the process of program-targeted budgeting in the Russian Federation. We suggest the methodology of the “cost-benefit” analysis, which allows making an informed choice of the best option for implementation of state programs.

Keywords: costs, budget, planning, income

JEL-classification: G18, E47, E62

Highlights:

  • 1. Основной идеей программно-целевого планирования является создание взаимозависимости затрат и результатов на всех этапах бюджетного процесса.
  • 2. В нормативной базе РФ отсутствуют рекомендации, позволяющие обеспечить поиск и выбор оптимальных вариантов формирования и реализации программ.
  • 3. Анализ «затраты-выгода» проводится на этапе принятия решения о реализации тех или иных мероприятий программы.
  • 4. Методика проведения анализа «затраты – выгода» предполагает стоимостную оценку затрат и выгод от реализации программы и их сопоставление.

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References:

Belenchuk A.A., Eroshkina L.A., Prokofev S.E., Sidorenko E.E., Siluanov A.G., Afanasev M.P. (2011). Programmnyy byudzhet: luchshaya praktika [Program budget: best practice]. Nauchno-issledovatelskiy finansovyy institut. Finansovyy zhurnal. (1). 5-22. (in Russian).
Bokanov A.A. (2011). Nerelevantnost informatsii kak faktor vozniknoveniya byudzhetirovaniya, orientirovannogo na rezultat [Information irrelevance as a factor in the emergence of results-oriented budgeting]. Izvestiya Rossiyskogo ekonomicheskogo universiteta im. G.V. Plekhanova. (5(5)). 125-132. (in Russian).
Bokanov A.A. (2012). Evolyutsiya byudzhetirovaniya, orientirovannogo na rezultat [Evolution of result-oriented budgeting]. Nauchno-informatsionnyy zhurnal Armiya i obschestvo. (1(29)). 134-137. (in Russian).
Kapyrin D.A. (2013). Zarubezhnyy opyt programmno-tselevogo byudzhetirovaniya i ego primenenie [The foreign experience of program and target budgeting and its application]. Financial economics. (3-4). 45-48. (in Russian).
Klimanov V.V., Mikhaylova A.A. (2011). Vnedrenie programmnogo byudzheta: pervye problemy i voprosy [Implementation of the program budget: the first problems and issues]. Finance. (9). 8-10. (in Russian).

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