Budget Process Research Articles

Державна інвестиційна політика в контексті обліку й оподаткування установ фінансово-кредитної та бюджетної сфер

The article determines that the significant growth of interest in the management of the process of generating profits and the use of investment resources in the field of implementation of investment and innovation projects and programs testifies to the special importance of investment operations as the main source of financial stability and further development of economic entities. It is substantiated that institutions of the financial, credit and budget sphere can use various forms of State regulation of investment activity, in particular, the most used of them are: management of State investments, regulation of the conditions of investment activity, as well as control over the order of its implementation, which is carried out by all investors and participants in investment activity. It has been proven that for domestic banks, investment activity is primarily a tool for asset diversification, a means of maintaining liquidity and a source of profit generation. This, in turn, requires the implementation of a balanced State policy based on a complex of tax and financial stimulation methods. It is defined that, in contrast to the financial and credit sphere, in the budget sector, investment activity, accounting and taxation of investment transactions is a rather specific direction. Focusing on the basic concept of investment formulated in the legislative field, methods of reproduction of investments in the budget process are systematized and it is proved that the State bodies can manage the State investments, in particular financial ones, and this allows the accountant of a budget institution to correctly reflect economic transactions in accounting and prepare financial statements, properly comply with tax discipline. This made it possible to allocate a significant feature for budget planning, which is expressed in the fact that the use of fund and financial instruments in the budget process will not act as the implementation of the budget institution's estimate for capital expenditures.

THE HUMAN VARIABLES WITHIN BUDGETARY CONTROL AND THEIR IMPLICATIONS ON FINANCIAL PERFORMANCE AT HEIS

Budgets and budgetary controls are important components of management control intended to encourage resource utilization efficiency in support of the achievement of company strategic goals. Budget control aims to observe transparency and legality at all stages of the budget process to ensure responsible and effective performance by the state of its functions and tasks regarding the formation and spending of budget funds. This study evaluates how employee budget involvement and performance relate in a Ghanaian public university, specifically the University of Education. The University of Education was chosen as the study location to determine the relationship between budget participation and employee performance in Ghana's public universities. Because the government owns 100% of Ghana's public universities and because these institutions are subject to government oversight, the researchers believe that using a single case study is suitable. Throughout the investigation, a multi-analysis and participative strategy was used. Employee performance is evaluated for the research based on how well they contribute to the organization's achievement of the budget objective. The study's particular focus is on the behavioral aspects of budgeting procedures and the effect of budget participation on employees' effectiveness in meeting defined budgetary objectives. The researcher chose 110 respondents who are University of Education staff members using basic random sample and convenience sampling procedures. It is clear from our study that employee participation in the budgeting process is the cornerstone of achieving budget goals because it will enable employees to have a clear understanding of what the budget is meant for, have a voice by ensuring that resources are distributed fairly among departments and faculties of the university. From this, it is obvious that we accept our null hypothesis, according to which budget participation increases employees' performance and their view of the fairness of resource distribution and budget goal clarity. Future studies might also encompass the perspectives of key management figures such as Registrars, Directors of Finance, Vice Chancellors, and other essential officers who play significant roles in the budgeting process of these public universities.

The cost management of civil and agro-industrial construction project in the scope of information model

The necessary conditions for the existence of an effective cost management system of investment and construction projects are established in the article. Stated aim of the study is to develop methodological provisions of the cost engineering using information modeling technologies. The methodological blocks for parameterization, goal-setting and algorithmization of the information model of an investment and construction project are developed by the author. A list of aggregative cost parameters and an aggregative cost function of an investment and construction project, which is based on aggregative cost parameters, are presented. The processes of budgeting, control and managerial decision-making were considered by the author as functional blocks. The tasks of project budgeting in the scope of an information model, the comprehensive budget model of an investment and construction project and its system parameterization are presented in the article. The main provisions of project cost control and a list of basic cost indicators for control purposes are considered. The requirements of information modeling compatibility with the current subject activity and other software are determined. The author has developed the main provisions of project change management in the scope of information model and recommendations for rational making management decision. An algorithm for a decision-making regarding the realization of an investment and construction project is presented. The prospects of adaptive management of investment and construction projects particularly cost is determined and the vector model of the project behavior under the management action is developed. The main customer requirements to the information model of the investment and construction project are presented. The advantages of using the 5D model in the cost management system for the implementation of an investment and construction project are revealed.

Health managers' perspectives of community health committees' participation in the annual health sector planning and budgeting process in a devolved unit in Kenya: a cross-sectional study

Health managers' perspectives of community health committees' participation in the annual health sector planning and budgeting process in a devolved unit in Kenya: a cross-sectional study

ОБ ОТДЕЛЬНЫХ АСПЕКТАХ СТРАТЕГИЧЕСКОГО ПЛАНИРОВАНИЯ В ОРГАНИЗАЦИЯХ ГОСУДАРСТВЕННОГО СЕКТОРА РОССИЙСКОЙ ФЕДЕРАЦИИ (НА ПРИМЕРЕ МИНИСТЕРСТВА ВНУТРЕННИХ ДЕЛ)

Issues of strategic planning in public sector organizations are not sufficiently covered in scientific publications, especially in sectors with limited information access. The goals of this article are to identify problems and identify possible ways to improve financial planning in the system of the Ministry of Internal Affairs of Russia (MIA of Russia). This aspect is of particular importance from the point of view of involving the legal system in the budget process. The extensive network of structural divisions of internal affairs bodies necessitates clarification of the functionality assigned to territorial bodies in the formation and execution of the budget, including through the GIIS “Electronic Budget”. The authors, in arguing their recommendations, rely on the provisions of the departmental regulatory framework, survey results and statistical data. Consideration of the advantages and disadvantages of centralization of powers or their redistribution fixes the need for organizational, legal and technological conditions for information interaction between units of the Russian Ministry of Internal Affairs system.

АКТУАЛЬНІ ПРОБЛЕМИ БЮДЖЕТУВАННЯ ВИТРАТ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ В УКРАЇНІ

The article is devoted to the study of the current problems of developing the budget structure and budgeting the costs of construction enterprises. The analysis of the dynamics of construction in Ukraine for 2012-2022, conducted according to statistical data, showed an increase in production volumes, despite the impact of negative factors. It is emphasized that the economic and managerial aspects of the activity of construction enterprises, including drawing up a consolidated budget, are largely determined by the specific features of construction as a branch of the economy. When developing the list and structure of operating budgets, construction enterprises need to take into account both their own production capacity and the rhythm of the supply of raw materials, materials and components, and a number of influencing factors. It is important to make assumptions about the probability of external influence on the components of construction works by other participants in the construction process (investors, designers, subcontractors, etc.). Thus, changes in the schedule of investment receipts, non-compliance with the terms of the contract by suppliers of raw materials or materials, inaccuracy of the developed estimate documentation can lead to additional costs. Since construction is one of the most material-intensive industries, preparation of the budget for material costs is of priority. It is noted that the budgeting of the wage component and deductions for social events should contribute to the motivation of workers at existing enterprises and reduce the turnover of qualified personnel in conditions of labor shortage. Due to budgeting, it is possible to carry out preliminary control over costs, in order to prevent irrational use of resources and to check compliance with the accepted standards of costs for individual construction works. It was determined that the budgeting process, as an element of financial planning, has prospects for use in calculating the forecasted values of the revenues of enterprises of the relevant branch of the national economy, which is especially important in the conditions of recession of the country's economy in a state of war.

Public Participation in the Budget Process: Theory and Methodology

Public Participation in the Budget Process: Theory and Methodology

ЦИФРОВІ ДИВІДЕНДИ ДІДЖИТАЛІЗАЦІЇ СИСТЕМИ УПРАВЛІННЯ ПУБЛІЧНИМИ ФІНАНСАМИ

The article examines and summarizes scientific approaches to the advantages and opportunities of implementing digital technologies in public finance management, which includes understanding the economic and social benefits that arise from digital decision-making, such as increased transparency, increased trust and increased efficiency. resource management. It was found that the transition to digital public finance management not only contributes to a more transparent and accountable government but also contributes to better decision-making processes and improved service delivery to the public. It analyzes in detail how digitalization ensures fiscal transparency, which increases the efficiency of the use of budget funds and public procurement processes with the help of modern digital tools, such as a single web portal for the use of public funds or an electronic public procurement system, and also positively affects the financial security of the state. In addition, the article examines the strengthening of the democratic participation of the public in the budget process, in particular, based on the implementation of the practice of participatory budgeting, to take into account the needs of citizens in public goods and services. It is emphasized that digitalization not only increases the quality of public services but also increases the effectiveness of budget policy as a whole. In addition, the significant impact of digital changes in the public finance management system on the growth of tax revenues and significant time savings of tax officials, other financial services, as well as taxpayers, which leads to an overall increase in productivity, has been investigated. The main focus is on the challenges that can hinder the successful realization of digital opportunities, including cyber security, digital divide issues, institutional capacity, etc., which require an integrated approach that takes into account technological, social, and regulatory aspects. It is emphasized that the successful implementation of digital dividends of digitalization of the public finance management system requires cooperation between the government, the private sector, and civil society.

Data Visualization of Budgeting Assumptions: An Illustrative Case of Trans-disciplinary Applied Knowledge

Trans-disciplinary research combines different fields into new conceptual and methodological frameworks. In this study, the SECI model of knowledge creation, which consists of Socialization, Externalization, Combination, and Internalization conversion modes, is used to analyze the implementation of a structured budgeting visualization system by a trans-disciplinary team. Through applied research in implementing a global budgeting system, budgeting assumptions are made explicit through visualization, transforming the approach to the budgeting process and its accuracy. This visualization, in turn, is enabled by assumptions underlying revenue planning, business services and employee compensation, and a visual process. The system displays a stepped approach, indicated by icons, representing the tasks involved in the budget process. For example, the system requires uploading the previous year’s information, setting the assumptions, calculating the suggested figures based on assumptions, and amending the proposed outcome. As adapted by Rice and Rice (2005), SECI is applied as the socialization of tacit-to-tacit budgeting assumption knowledge is solidified during the design phase of this transformation exercise. The externalization phase, in which budgeting assumptions are transformed from tacit to explicit, is evidenced during the configuration phase of the new system. The systemic collaboration results in the explicit assumptions being collectively leveraged across the regions during and after the “go-live” phase of system development. Finally, the internalization phase involves the explicit assumptions being transformed into new tacit knowledge as the experts evolve new assumptions derived from the transformation process. Semiotics provides variance information through hue, with, for example, darker colours indicating higher variances. This trans-disciplinary communication provides the means for increased efficiency and effectiveness. The resulting budget framework is visually validated through a heatmap by comparing the budgeting accuracy and assumption 1 Contact author 2 Peer-Editor: Prof D Sewry. Dean of Commerce, Rhodes University. complexity between the different regions where it was implemented. In summary, value is added in developing a new data visualization process, focusing on the role of budgeting assumptions and using planning process visualizations. This approach improves communication efficiency, effectiveness, and understanding of budgeting while enhancing accuracy.

Internal Control System Landscape of a State University in a Highly Urbanized City

This qualitative case study approach allows for a detailed exploration of internal control systems in HEIs, focusing on their implementation and functioning within various institutional settings. By employing in-depth interviews, the study gathered comprehensive information on the internal control processes of a government-funded HEI in a highly urbanized city. The key findings reveal that the hiring process is thorough, ensuring fairness, transparency, and compliance with governmental and institutional regulations. The training process is well-organized within the institution’s professional development framework. The procurement process is highly structured and transparent, emphasizing compliance and accountability. The budget process is formalized and governed by strict frameworks, and the payroll process is meticulously regulated to ensure accuracy, compliance, and transparency. Furthermore, the study underscores the need for public HEIs to continuously adapt their policies and procedures to the complex and evolving regulatory landscape, which is both time-consuming and costly. To enhance financial governance, ensure regulatory compliance, and maintain transparency and accountability, the study recommends training on the importance of following Commission on Audit (COA) guidelines and the Government Accounting Manual (GAM).

Smart Living Housing Development in Malaysia: Debunking the Additional Cost Components from the Gross Development Cost Standpoint

The development of Smart Living housing in Malaysia necessitates a meticulous understanding of the Gross Development Cost (GDC) components to ensure project financial viability. Unlike conventional housing, Smart Living involves unique building elements such as polarised glass panels, occupancy sensors, wheelchair stair climbers, and rainwater harvesting systems. These features contribute to a holistically sustainable and convenient independent living environment but also present greater barriers with “extra work” that diverge from traditional houses. Given the nascent stage of Smart Living housing development in Malaysia, developers have often taken individual initiatives to constitute the concept due to the absence of established rules and regulations. This lack of standardisation has led to inconsistencies of cost and uncertainties in factual development cost components. Acknowledging these issues, this research necessitates an explanatory sequential mixed method approach; however, this paper presents only the initial phase of the research by exploring the perspectives of stakeholders. The study aims to clarify the additional cost components associated with the development, emphasizing their impact on the overall budgeting process through qualitative, semi-structured interviews with respondents selected through homogeneous purposive sampling. Findings from ten respondents were analysed narratively and revealed that the anticipated additional development cost components include one hard cost item for land acquisition, six soft cost items for social, environmental, and economic impact assessments, one soft cost item for the developer’s concern, and eleven hard cost items related to regulatory compliance. This paper addresses the gap in research regarding the uncertainties in determining feasible capital costs due to possibilities such as overestimating Smart Living feature expenses and underestimating preparation costs. By systematically examining these anticipated additional development cost components, this paper provides foundational guidance for better accuracy in estimating, managing costs, and conducting feasibility studies, thereby supporting the effective planning and execution of Smart Living housing developments in Malaysia.

Value for Money to Measure Performance of Public Broadcasting Programs at Radio Republik Indonesia Semarang: Evidence From Indonesia

Abstract This study focuses on using value for money to measure the performance of the Public Broadcasting Programs at Radio Republik Indonesia (RRI) Semarang, the national radio station. Objective: This study aims to identify the Key Performance Indicator (KPI) of the Public Broadcasting Programs at RRI Semarang (LPP RRI) based on the value-for-money ratio from 2018 to 2022. Method: This study used a qualitative descriptive method. This study involved administration planners and implementers at LPP RRI Semarang as informants. Findings: Based on the concept of value for money, the Key Performance Indicators of the Public Broadcasting Program of LPP RRI Semarang showed that the budget used was economical, efficient, and effective. Implication Theory and Policy: LPP RRI Semarang needs to consider the results of this study for designing policies to improve their performance in using state budget (APBN) and transparency in budget use. Novelty: This study evaluates the Key Performance Index of LPP RRI Semarang to improve its public broadcasting performance. The study concerns the budget realization report to identify the budget management process for the public broadcasting program.

Prospects and Challenges of Budgeting in Project Management; An Explorative Review of Ccei Malawi

Budgeting is considered as the most important tools for decision making in the organization. Decision making include pricing education, costing information in Organization and these has been a widespread problem in applying this information in institution. Most organizations prepare their budgets at the beginning of their financial year as a guiding tool for the efficient and effective usage of limited resources. However, studies conducted to determine the prospects and challenges in Organization reveal that most organization face challenges in utilizing the budgets process as budgets fail to be consistent throughout the project. The study being reported here investigated the prospects and challenges of budgeting in Project Management in order to recommend appropriate interventions required to develop and improve the budgetary process in Organization. The study used questionnaires and face-to-face interviews to collect data from the respondents. The population for the study was 330 employees. The study adopted a sample size of 33 employees, representing 10 percent of the population. The sample size was considered reasonable and adequate for the research. Simple random sampling technique was adopted through testing every nth member of the population to ensure that employees had equal chance of being selected into the sample. A literature review was conducted regarding the budgeting in project management and revealed that no further has recently been conducted in this area. Empirical research was conducted on the target population within the indicated geographical area. The study confirmed that there are a number of prospects and challenges in budgeting in most Organization.

ЦІЛЬОВЕ ВИТРАЧАННЯ БЮДЖЕТНИХ КОШТІВ ЯК ОДНЕ З ОСНОВНИХ ЗАВДАНЬ СУДОВО-ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ДОКУМЕНТІВ ПРО ЕКОНОМІЧНУ ДІЯЛЬНІСТЬ ПІДПРИЄМСТВ Й ОРГАНІЗАЦІЙ

The article is devoted to the targeted expenditure of budgetary funds as one of the main tasks of forensic economic examination of documents on economic activities of enterprises and organizations. It is noted that the classic examples of misuse of budgetary funds are expenditures under the codes of economic classification of expenditures. The author provides four examples of new types of budgetary offenses committed by budgetary entities. The author also provides the measures of influence which may be applied to participants of the budget process for violations in terms of misuse of budget funds. The author provides a regulatory and legal interpretation of the term "misuse of budgetary funds" and substantiates the need to involve expert economists in criminal proceedings. The author analyzes the views of scholars and practitioners on the interpretation of the term "forensic economic examination of the misuse of budgetary funds". The author characterizes the objects of forensic economic examination of the misuse of budgetary funds, which means the information provided in the documents used in the process of budget execution, primary documents, accounting registers, financial and budgetary reporting of budget managers and recipients. The article provides a list of documents which may be subject to examination in the course of forensic economic examination with a view to identifying misuse of budgetary funds by officials. The article highlights the peculiarities of appointing a forensic economic examination on the issues of misuse of budgetary funds. The author summarizes the basic postulates on which the conduct of forensic economic examinations of misuse of budgetary funds is based. The essence of the methodology of forensic economic examination of the misuse of budgetary funds is indicated. The author makes a conclusion about the importance of the results obtained in conducting forensic economic examinations of the misuse of budgetary funds by their recipient, which is one of the sources of evidence in a trial.

ВИТРАТИ І ВИДАТКИ: СУТНІСТЬ, ОСОБЛИВОСТІ ОБЛІКУ ТА АНАЛІЗУ

State financing requires control over the availability and movement of budget funds, the implementation of estimates, therefore it can be argued that the most important objects of accounting and analysis of the activities of budget institutions are costs and expenses. The article presents a theoretical generalization and solution of the scientific task, which consists in the study of the economic essence, features of accounting and analysis of costs and expenses in budgetary institutions. It was determined that the demarcation of the essence of the researched concepts is based on the change in the forms of resource use in the process of functioning of the budget institution. Peculiarities of regulatory and legal regulation of cost and expenditure accounting are considered. It is emphasized that the term "costs" is disclosed in national and international accounting standards and other legal documents, and "expenses" – in regulatory documents regulating the budget process; expense accounting is conducted using the accrual method, and budget expenditures – using the cash method. It is indicated on which accounts and in which registers of analytical accounting the costs and expenses of budgetary institutions are recorded. The directions of classification of expenses and costs of budgetary institutions are revealed, taking into account the current budget classification (functional, departmental, economic, programmatic). It is emphasized that the purpose of controlling costs and expenses is to establish their legality, reliability and expediency and the correctness of displaying relevant economic transactions in accounting, and the main purpose of their analysis is to find reserves for reducing the costs of budget institutions. Methods of economic analysis of costs and expenses of budget institutions are disclosed and characteristics are presented, which allow to identify reserves for increasing the efficiency of the use of labor, material and non-material resources, as well as budget funds used by budget institutions.

Research the state of local budgets execution of Ukraine during wartime

The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the dominant place is occupied by local budget revenues. It was found that there were changes in the budget legislation in the conditions of martial law, which relate to the methods and ways of managing public finances, including local budgets through the simplification of the budget process procedure at the local level and the expansion of both the government and local authority’s powers in terms of management and use of budget funds. The dynamics and structure of local budget's revenues of Ukraine, as well as the implementation percentage of revenue's planned indicators of local budgets for the period 2020– 2022 and for January-August 2023 have been analyzed. The dynamics of local budget’s expenditures of Ukraine and the implementation percentage of expenditures planned indicators for 2020–2022 and for January-August 2023 have been studied. A comparison has been made of the total revenue and total expenditure of local budgets of Ukraine in 2020–2022, as well as for January-August 2023. The state of local budgets execution of Ukraine by general and special funds, as well as in general in 2021–2022 and for January-August 2023 has been studied. It was found out that, despite the war, the local budgets of Ukraine had an excess of revenues over expenditures, i.e., a budget surplus. Budget surplus was observed due to the influence of a number of factors, among which the growth of income from personal income tax and import VAT is significant. Problematic points in the execution of revenues and expenditures of local budgets of Ukraine during the wartime period have been indicated, including the occurrence of imbalances in local budgets and the need for further improvement of the national budget policy.

СИСТЕМА БЮДЖЕТИРОВАНИЯ НА ПРЕДПРИЯТИИ

Budgeting is one of the enterprise management tools that has gained great popularity both in Russian and foreign business practice. The authors explore the goals and functions of the budgeting process in enterprises. The article indicates what principles and models are found when developing a budget. The advantages and disadvantages of budgeting are identified. Budgeting allows you to add consistency and control to financial processes, increase the efficiency of resource use and strategically design the development of an enterprise.

ИНТЕЛЛЕКТУАЛЬНЫЕ СИСТЕМЫ УПРАВЛЕНИЯ КАК ИНСТРУМЕНТ ОБЕСПЕЧЕНИЯ УСТОЙЧИВОГО РАЗВИТИЯ ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЙ

The article considers the issue of the introduction of intelligent management systems to ensure sustainable development of industrial enterprises. The concept of intelligence in information systems and its application to functions in production are analyzed. The classification of intelligent systems is discussed and the matching of the types of systems with the functions in the enterprise is carried out. The activity of the enterprise is considered from the point of view of management based on an extended cybernetic model. Within the framework of an enterprise managed at the level of three strata – strategic, tactical and operational – the need to add a function to the intelligent system to unite all levels of management is justified. It is proposed to use an intelligent system in the budgeting process to implement the methodology the ABC-ABB-ABM and to develop a ricasting system as a modern management accounting format. The list of key functions of an intelligent management system is substantiated, which includes intelligent controlling, coordination of expert opinions, as well as collection and analysis of information from open sources.

CORRUPTION RISKS IN BUDGET EXPENDITURES: INTEGRATED APPROACHES TO PREVENTION AND MINIMIZATION

Introduction. Corruption has remained a key negative phenomenon for a long time, characteristic of budget expenditures. The need to take systemic measures to prevent this phenomenon is primarily due to the need to increase public confidence in the authorities during martial law and to maintain high level relations with Ukraine's international partners. The purpose of the article is to develop a set of measures aimed at preventing and minimizing corruption risks in the formation and implementation of budget expenditures in Ukraine. Results. The main vectors of corruption in the use of budgetary funds in such areas as the national economy, the sociopolitical environment, the supply of public goods, public procurement and budget management are systematized. The author argues that it is expedient to use the following tools to counteract corruption risks at the stage of budget expenditures formation: introduction of the integrity declaration of the initiators of budget expenditures, ensuring transparency of budget planning and inclusiveness of the budget process, which is achieved through the participation of civil society organizations, improvement of the procedures for reviewing and approving the budget, which provide for the possibility of analyzing budget expenditures by nongovernmental think tanks, academic institutions and other organizations. It is emphasized that the main efforts to counteract corruption risks at the stage of budget execution should be made in the direction of improving risk-oriented state financial control, improving the antimonopoly response to abuses in the field of budget spending, and increasing the transparency and publicity of the use of budget funds. Conclusions. Successful counteraction to corruption risks in the area of budgetary funds use is possible only if an integrated approach to preventing and combating corruption is applied at all stages of formation and implementation of budgetary expenditures.

Нормативно-методическое обеспечение мониторинга достижения результатов НИОКР, осуществляемых за счет субсидий из федерального бюджета

The article considers approaches to regulatory and methodological support of tracking the results of research, development and technological works for civil purposes (R&D) funded with subsidies provided to legal entities from the federal budget, including grants in the form of subsidies for R&D from the federal budget to legal entities (except for state (municipal) institutions), individual entrepreneurs, individuals — producers of goods, works and services (hereinafter — subsidies to legal entities), — at all stages of the budget process: budget planning, budget execution, reporting on budget execution. The analysis of the above issue's regulation in relation to this type of source of financial support is presented in comparison with other types of budget expenditures provided for R&D (subsidies to state institutions for the fulfillment of the state tasks perform works and procurement of works to meet state needs). The practical application of the results of the analysis makes it possible to formulate proposals for the development of unified approaches to the management of R&D expenditures by monitoring the achievement of results (and, in the long term, their application) and thereby to improve the transparency and quality of budget management in the field of scientific research at all stages of the budget process.