Budget Organizations Research Articles

Management Mechanisms of Rehabilitation Hospitals in Bulgaria. Short Communication

In a market economy and financial crisis, the head of any medical institution has to make adequate decisions regarding the cost-effective functioning of the hospital. Along with reducing costs, the main task is to maintain a high level of medical care. In this paper, the economic efficiency of medical activities in three specialized hospitals for rehabilitation (previously called sanatoriums) in the cities of Hisar, Varna and Bankia in Bulgaria was studied. The competitiveness of the presented rehabilitation institutions lies in their ability to design, produce and offer rehabilitation services that are more attractive to patients in terms of price and quality characteristics and more fully meet their needs compared to the rehabilitation services of competitors. Based on the analysis, it was found that in rehabilitation hospitals, through long-term obligations, the purchase of short-term assets necessary for the implementation of activities is financed, and operating income is invested in long-term assets. This fact determines the increase in liabilities to the company by further minimizing free cash flows, which involve financing current activities, but are invested in non-current assets. At the same time, rehabilitation hospitals — budgetary organizations strictly comply with capital expenditures, which must be specified in the appropriate paragraph, with an approved budget according to the appropriate indicator, which proves strict compliance with budgetary discipline and control over the flow of funds.

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The national system of energy saving management in budget sector organizations is presented through the prism of the implementation of targeted directions for increasing the level of energy efficiency by the program-target method, the purpose of which is the concentration of resources of business entities and the construction of a unified energy efficiency management system and the coordination of efforts of both state and regional authorities, local self-government, institutions,etc. An important role is given to the components of the program-target method as a mechanism of state management of a unified system of state and regional authorities and local self-government bodies, institutions, etc., which, in particular, will ensure the coordination of energy components and the formation of an acceptable price for educational services. According to the results of the research, the need for the formation of an energy-efficient policy in each institution of higher education, despite its regional location, based on a comprehensive approach from the standpoint of a single energy space, has been actualized. The author considers the management of energy saving projects of the budget sector organization in relation to their energy security system, i.e. the management system of a budget institution from the standpoint of a single energy space, which provides an effective, reliable and ecologically safe environment, which is minimally affected by internal and external factors of energy saving, and is the guarantor of the quality of services, in particular energy services, provided to the population by public sector facilities. The main factors of energy efficiency of budget sector organizations, the procedure for implementing the energy saving and energy efficiency improvement program, the main factors of managing energy efficient projects in the budget sector, analytical tools for modeling their evaluation system and the stages of developing a scenario of an innovative model of their management are presented. The proposed technologies and tools can be used to build an innovative management model of energy saving projects of budget organizations, in particular, using the pyramid-aggregate modeling method.

Accounting statements of budgetary organizations: features of methodological approaches to the composition of statements and the formation of a balance sheet

The article studies methodological approaches to the composition of accounting (financial) statements and the disclosure in them of information about the financial position of budgetary organizations in the system of Russian regulatory documents on accounting. A comparison is made of the requirements for the composition of financial statements and the content of the balance sheet of Russian budgetary organizations with the regulations for the composition of financial statements and the content of the balance sheet of Russian commercial organizations. In addition, the requirements for the composition of financial statements and the content of the balance sheet in the system of Russian accounting standards are compared with the regulations on the composition of accounting (financial) statements and the content of the report on the financial position of public sector organizations in the system of international financial reporting standards for public sector organizations. Significant differences are revealed in the methodological approaches to the composition of reporting and the content of the balance sheet in the systems of accounting standards under consideration. Discursive issues regarding aspects of the research carried out are substantiated, and possible ways to solve them are argued.

INCENTIVING PERSONAL OF BUDGETARY ORGANIZATIONS BASE ON THE USE OF KEY PERFORMANCE INDICATORS

The article discusses issues of motivation and incentives for personnel of budgetary organizations. An analysis of recruiting companies showed that wages are an important incentive to perform work duties, capable of encouraging employees to achieve assigned tasks with high dedication and a focus on productive, efficient work. A well-designed and thoughtful system of personnel incentives has a beneficial effect on the quality and results of the work performed, and promotes creative and professional activity. The main requirements include higher education and (or) professional retraining, work experience in the areas where professional activities are carried out; the absence of outstanding or unexpunged convictions for crimes, as well as the presence of Russian citizenship. Additional requirements for personnel of budgetary organizations include — compliance with the Code of Ethics and Official Conduct of Public Sector Employees, detailed in accordance with the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation. The implementation of key performance indicators in the budgetary sector must be agreed upon with an assessment of the quality of financial management, which will significantly improve the rating of the main managers of budget funds, which has an impact on the efficiency and effectiveness of the activities of government bodies.

The Importance of Budgetary Organizations in the Implementation of State Socio-Economic Policy and Their Organizational and Legal Foundations

This article highlights the role of budgetary organizations in economic and social life, their importance and tasks, services provided by budgetary organizations, as well as the organizational and legal foundations of the activities of budgetary organizations. It also lists the importance of state financial control and the tasks of supervisory authorities in improving the organization's activities.

СРАВНИТЕЛЬНАЯ ХАРАКТЕРИСТИКА КЛАССИФИКАЦИЙ РИСКОВ БЮДЖЕТНЫХ ОРГАНИЗАЦИЙ

The paper presents a comparative characteristic of risk classifications used in budgetary organizations, which is quite rare in the scientific literature. Based on the results of the work, it was concluded that for effective risk management it is necessary to take into account the specifics of each organization, as well as advantages and disadvantages when choosing the most appropriate classification, which in the process of risk assessment must be supplemented with appropriate factors to achieve the stability of organizations.

Methodology of investigation phishing attacks

The objective of this study is to develop a methodology for investigating phishing attacks. Materials from relevant articles and electronic resources on the topic of cybercrimes and their investigation were used for the methodology development. The study employs methods of analysis and synthesis, study and generalization, deduction, and induction. As a result of the analysis of the used materials, a methodology for investigating phishing attacks was developed, and its trial was conducted during the investigation of an incident related to a phishing attack in a budgetary organization. The practical contribution of this article is the potential application of the developed methodology in the investigation of phishing attacks. The scientific novelty of the methodology lies in its comprehensive and integrated approach to the investigation of phishing attacks, which improves the quality and speed of response to security incidents and strengthens preventive measures against phishing. Instead of a fragmented analysis of incidents, the proposed methodology uses a consistent and systematic approach, guiding the forensic expert’s actions from the moment of incident identification to the formation of a report. This approach ensures the completeness and continuity of the investigation process and allows to get a prompt response to attacks and minimize potential damage. Based on the analysis of a specific incident, recommendations are formulated, aimed not only at eliminating the consequences of a particular attack but also at preventing future phishing attempts.

The role of the employer in the training of qualified personnel on the basis of industry (inter-industry) agreements

The article considers a set of issues related to the role of employers and the importance of their activities as one of the parties of social partnership in the training of qualified personnel on the basis of sectoral (intersectoral) relations. When analyzing the use of forms of social partnership at its various levels in the regulation of social and labor relations, attention is paid to the social approach to such regulation, indicating the need to protect the interests and needs of the employee’s personality. The levels of social partnership are highlighted, at which various agreements can be concluded, differing in their content and order of adoption, scope of action. Among all agreements, a special place in their significance in the country’s economy, taking into account the content and scope of action, is occupied by sectoral agreements concluded at the sectoral level in various sectors of the economy, establishing the basis for regulating labor relations in a particular industry. When establishing the foundations for regulating labor relations in two or more sectors of the country’s economy, intersectoral agreements are concluded both at the federal level and at the regional level, or on a certain municipal territory. The formation of Russian legislation on social partnership, collective agreements has its own history, during which the regulatory legal framework laid down in the early years of Soviet power and during the NEP period was improved. The resumption at the end of the 20th century of collective-contractual regulation of relations in the sphere of labor law on a fundamentally new legal basis made it possible to further increase the role and importance of acts of social partnership of an industry (intersectoral) nature. An analysis of the provisions of a number of sectoral (intersectoral) agreements on the role of employers in the training of qualified personnel showed the presence of a significant amount of their powers in the agreements of the off-budget sector of the economy. In turn, in budgetary organizations, the employer’s activity in this direction, limited by budget allocations, often comes down to the need to act within their strict limits, in the absence of the possibility of establishing additional benefits and guarantees for employees compared to those established centrally.

ОСОБЕННОСТИ УЧЕТА ЗАПАСОВ В БЮДЖЕТНЫХ ОРГАНИЗАЦИЯХ ДОНЕЦКОЙ НАРОДНОЙ РЕСПУБЛИКИ: ПРОБЛЕМНЫЕ АСПЕКТЫ

The article is devoted to topical issues of the theory and practice of inventory accounting in organizations of the budgetary sphere of the Donetsk People’s Republic in order to identify problematic aspects related to changes in regulatory support and identify measures for improvement. The object of the study is material stocks and certain areas of their reflection in the budget accounting system. The subject of the study is a set of theoretical and practical issues of inventory accounting in budget organizations.

Improving intellectual property management for organizations working in the field of additive manufacturing

The article is devoted to the problems that arise for state budget organizations in the management of intellectual property objects created in the field of additive manufacturing in the Russian Federation. The possibilities of their elimination by creating changes to the existing methodological documentation are considered. The paper examines the methodological documentation of leading universities on the creation of developments in the field of additive manufacturing in this country, and offers suggestions for its improvement.

CLUSTER ANALYSIS AS A MARKETING TOOL FOR DETERMINING THE COMPETITIVENESS OF THE EDUCATION SYSTEM

The transition of any socio-economic system to a market economy causes the existence of two forces known as demand and supply that direct the production of goods, services and processes. The main difference between such economies is the independence of regulating the central body of economic decision-making and pricing of goods and services instead of which the activity is based on voluntary exchange. This type of market functioning gives business entities freedom to achieve profit through the creation of results that are more valuable than the entrances used by them and produce better results not only in terms of economic effects but also social. To date, despite the fact that the market economy is a widespread economic formation, lively discussions about the level of government intervention, which are considered optimal and effective, are taking place. Market systems of the economy in some moments of their functioning feel the need for state intervention, namely: pricing, licensing, quotas, financing, subsidies, etc. Among such entities is a system of education that belongs to the tertiary sector of the economy and has all its characteristics in terms of management. The education system in Ukraine belongs to the institutions of the budget sphere, which is governed by the Budget Code, according to which it is fully maintained at the expense of the state or local budget, and is non-profit. The main features of budget organizations are their financing under budget restrictions; affiliation of institutions to non-profit organizations; The financial position of institutions is determined by the timeliness and completeness of the receipt of appropriations from the respective budgets or the payment of accounts in accordance with the obligations accepted by expenditures of such institutions are state payments that do not create or compensate for the institution's financial requirements. Defined features impose a number of restrictions on the use of a complex of marketing tools by business entities. Violation of the basic laws of a market economy leads to non-compliance with its basic law – the law of competition, which underlies the economic development of management objects. The question arises: how to determine and evaluate the level of competitiveness of such management system in conditions. The work proposes to use cluster analysis as a tool that makes it possible to objectively determine the marketing capabilities of the education system.

Features of the rational use of innovation and investment clusters of construction enterprises under the conditions of business relocation to overcome the crisis of marital state in Ukraine

The main condition for innovative development of the country is the innovative potential of the construction industry, as the flagship of today's urban reconstruction.
 This article is devoted to the characteristics of the innovative potential of the country's construction industry, in particular, the main innovative problems of the Ukrainian economy are analyzed and recommendations are made for their improvement.
 The organization and stimulation of processes of technology renewal, the transfer of scientific developments from the field of knowledge acquisition to production, which is achieved with the help of the development of the education system, the intellectual property market, the creation of innovative infrastructure, financial and tax stimulation of scientific and technical activities, is of particular importance in the processes of the functioning of the national innovation system. etc. Thus, the situation in the innovation sphere makes it urgent to develop such a state policy that would ensure expanded reproduction of the object base of innovative activity and the irreversible impact of innovations on accelerated economic growth of the country.
 The relevance is due to forced changes in the regional socio-economic policy of Ukraine due to the relocation of property and enterprises from areas of risk and active hostilities.
 The economic front of the state during the war is one of the issues, ensuring the activity of which contributes to replenishing the budget and maintaining the solvency of the population. The improvement of the efficiency and transparency of the work of city authorities and services was analyzed, namely: integration and coordination of individual functions and city services to optimize the solution of complex problems and speed up interdepartmental interaction; improvement of the system of control over the activity of communal enterprises and budget organizations; improvement of the statistical information collection system to improve the efficiency of management decision-making on the ground; ensuring effective management of city assets.

Optimization of the business process of commercialization of developments for state educational institutions

The purpose of the study. Today, on the basis of modern universities, favorable conditions have developed for the development of innovations, scientific developments in various directions. At the same time, financing universities from the state budget does not stimulate them to profitability and competitiveness, which may lead to a lack of motivation for the introduction of commercial approaches. Another problem is that state organizations are often characterized by complex procedures and bureaucratic clumsiness, which makes it difficult to implement commercial management methods and business approaches. The presented research is aimed at identifying the features of the business process of commercialization in public educational institutions in order to find conditions for its optimization. The topic of finding ways to optimize business processes can help budget organizations become more effective in commercializing software development for electronic computing machines and further promoting information technologies in the domestic market.The research methods were determined based on the purpose and include the analysis of scientific publications on the research topic, the method of concretization, analysis and synthesis, practical modeling, timekeeping method, employee surveys and other methods. The information base of the study was the activity of one of the structural divisions of Tomsk State University. The Competence Center for Corporate Information Systems division was established at Tomsk State University in 2019 as part of the implementation of the Digital University program to optimize the project management system based on the 1C-Bitrix24 platform. 1C-Bitrix allowed introducing digital modules of electronic document management into all systems and processes of the University into the work of Tomsk State University. At this stage of the implementation of the Digital University program, the university is taking measures to put into operation the module for the registration of business trips of employees in electronic form in the "one window" modeResults. Commercialization of software development for electronic computing machines is necessary, first of all, to make a profit and develop the developer company. If innovative developments do not turn into commercially successful products, then the company may face financing problems (including in the case of government organizations) and even financial losses. The result of the study is an optimized process of commercialization of software development for electronic computing machines for Tomsk State University during the implementation of the Digital University program in 2022. The business process was studied and an option was proposed to reduce the time of passing the stages, which in turn will lead to financial savings. The result of the study was implemented in the activities of the Competence Center for Corporate Information Systems of Tomsk State University.Conclusion. The implementation of the technology commercialization process can be led by the relevant structural units being created in universities that would be engaged in the promotion of R&D and at the same time a base for their organizational and technical support was formed. Stakeholders here are: university research and teaching staff, students, university administration, consumer companies, interested private entrepreneurs, the public and authorities. All sides of the relationship should benefit from the work of such departments of universities.

FINANCIAL CONTROL OF THE BUDGETARY SPHERE: PROBLEMATIC ISSUES 
 AND RECOMMENDATIONS FOR THEIR SOLUTION

The scientific article is devoted to the study of topical issues of financial control in budgetary organizations. The concept of "financial control" is considered. In the course of the research, a generalized classification of financial control is proposed. The study identified problematic issues in this area and provided recommendations for their solution.

PRACTICAL ASPECTS OF CREATING COST ESTIMATE IN BUDGET ORGANIZATIONS

This article presents a description of the research conducted on the improvement of the procedure for drawing up and approving estimates in budget organizations. The need to prepare and approve estimates in budget organizations is theoretically based. In it, research was carried out to identify existing problems by analyzing the current state of budget organizations' preparation and approval procedure. Scientific and practical proposals and recommendations on improving the procedure for drawing up estimates in budget organizations are given.

Increasing the Effectiveness of the Budget Organizations through the Influence of Financial Control

The article examines the issue of increasing the effectiveness of the budget organizations through the influence of financial control. In addition, the article studies research papers of scholars–economists on financial control, the activities of financial control bodies to ensure the purposeful spending of funds of budget organizations, as well as analytical operations performed. In reliance upon the research outcomes, the author has developed relevant conclusions.

THEORETICAL AND PRACTICAL ASPECTS OF INTERNAL AUDIT ACTIVITY IN BUDGET ORGANIZATIONS

This article discusses the theoretical and practical features of internal audit activities in budgetary organizations.

IMPROVING THE EFFICIENCY OF USING THE MECHANISM OF ORGANIZING PUBLIC PROCUREMENT IN BUDGET ORGANIZATIONS

The article discusses the improvement of the mechanism of organization of public procurement in budgetary organizations. Public procurement is a structural tool of the budget. Public procurement is literally important in terms of its tasks and functions, creating the necessary conditions for economic development.

Financial results of a budgetary institution as the subject of a forensic economic examination

The article is devoted to the study of the financial results of budgetary institutions when they become the subject of forensic economic examination under the trial of cases of embezzlement and misappropriation of public funds and property. The author described accounting processes and sub-processes based on the decompositional division of the process of forming the financial result in budgetary organizations into two stages. The latter are the foundation of the subject of forensic economic examination of the financial result. As revealed, the first stage covers the processes of closing sub-accounts of income and expenses for exchange and non-exchange transactions. The sub-processes of accounting reflection of income and expenses are identified, which determine the final values of the balance of the corresponding accounts. The processes of the second stage of reflecting the financial results of a budgetary institution in the forms of financial statements are determined. It is proposed to highlight the points of expert study of the financial result, corresponding to the algorithms for its development in accounting. As concluded, it is expedient to use such a sequence of expert research of the financial result of a budgetary institution that meets the algorithms for its accounting formation and reflection in financial statements. It is proved that the construction of an expert study in a way that does not reproduce the sequence of formation of the financial result on the accounts can lead to incorrect conclusions, distortion of the assessment of the income-expense ratio in the forms of financial statements. The usefulness and practical application of such a subject of forensic economic expertise lies in the possibility of its adaptation to changes in the norms of the current legislation. Adaptation is proposed to be carried out by clarifying the processes and sub-processes of accounting for the formation of financial results via the identification of points of expert study, and in the case of expanding the tasks of examination with other indicators, for example, the financial condition of a budgetary institution, their addition and expansion.

On the Issue of Remuneration of Employees of State Institutions

The issues of remuneration of employees of state institutions are becoming relevant in the light of recent changes in the regulation of remuneration of public sector employees, as well as the situation that has developed in the labor market, when there is a shortage of teachers and medical workers, despite the fact that universities in the region annually produce specialists in these areas. This situation develops due to the fact that graduates are not employed in their specialty. The main reason for choosing other jobs is low wages in budget organizations. The article provides information on the main issues of remuneration of employees of state organizations. The authors present the calculations of wages of employees in budgetary organizations. A comparison of the salary structure of a teacher and an employee of a commercial organization is carried out. The article considers the stimulation of personnel by increasing incentive payments, which affect the increase in labor productivity. The authors have proposed recommendations for the introduction of incentive payments. The creation of the proposed conditions will directly entail an increase in the number of highly qualified personnel in the labor market.