Level Of Remuneration Research Articles

ЗМІНА ПРІОРИТЕТІВ У МОТИВАЦІЇ ПЕРСОНАЛУ В КРИЗОВИЙ ТА ПІСЛЯКРИЗОВИЙ ПЕРІОДИ

The article examines the problems of changing priorities in staff motivation during the crisis and post-crisis period, as a complex socio-psychological phenomenon that can be explained with the help of behavioral economics. On the basis of a theoretical analysis, the main “side” effect, the transformation of motivational priorities, was investigated, which consists in a decrease in the level of job satisfaction with an increase in the level of remuneration, as noted in empirical studies conducted over a very long period of time. PANAS-C was chosen as the tools for empirical study of this phenomenon – a test of an active life position, a survey regarding the degree of satisfaction and significance of the WAMI work, as well as a test to identify the motivational type of Gerchikov. On a representative sample of employees of enterprises belonging to various fields of activity, having different sizes and forms of ownership, we tested and verified the proposed approach to explain the main effect of the transformation of motivational priorities, which consists in the fact that a decrease in the level of employee satisfaction with the growth of material incentives can be compensate with a positive attitude. A hypothesis has been formulated and confirmed regarding the desire of the staff to hide the true, purely material motivation, trying to give “socially justified” answers to questions regarding the motives of activity. The identified feature of behavior manifests itself almost regardless of the form of ownership, size and scope of the company. The authors proposed a phenomenological model that describes the dynamics of the process of changing priorities between external and internal motivation, which manifests itself through a significant decrease in the rate of growth in the efficiency of personnel activities while a significant increase in the level of material incentives continues. A simple approach is proposed to determine the moment of changing priorities between external and internal motivation, which can significantly increase the efficiency of the use of material resources when paying for labor. A kind of “conservation law” for material and non-material incentives (intrinsic and extrinsic motivation) was formulated in the following form: the cumulative result of the influence of material and non-material incentives on the efficiency of the enterprise is a constant value that is preserved for this enterprise or its individual division while ensuring a negligible staff turnover. Using the mathematical interpretation of the most probable law describing the relationship between job satisfaction and efficiency, it was possible to explain many empirical effects that had been identified over a fairly long period. At the same time, the assumption about the existence of a stratification of respondents’ reactions according to different hierarchical levels of the organization did not find adequate confirmation.

Public versus private business school deans’ salary levels and structure in the United States

ABSTRACT Despite increased scrutiny of administrators’ salaries in higher education, little is known about the determinants of executive-level compensation at universities. This study examines the individual and institutional determinants of compensation of business school deans, in the United States, with a focus on differentials between private and public university deans, in the level of remuneration and the structure of compensation. Specifically, using a Oaxaca-decomposition, I estimate that despite managing smaller, less research intensive business schools, private university business school deans earn approximately 15% more than comparable public university deans, and that they are compensated more for managing finances than for managing students.

Pengaruh Upah Kerja Terhadap Kinerja Karyawan Pada PT. Sejahtera Bersama

Human resources play an essential role in a company, because the human factor (employees) is the main driver in every activity in the company, because employees who carry out company activities start from planning, and implementing, to controlling every activity and activity of the company. wages on employee performance at PT. Sejahtera Bersama Palembang. This research is descriptive quantitative research. The population in this study are employees who work at PT. Sejahtera Bersama Palembang. Sampling with saturated sampling technique, with a sample of 18 respondents. The data collection method in this study used a questionnaire. This study's data analysis method used descriptive statistics using scores, percentages, and tables. Based on the analysis that has been done, it can be concluded that wages have an effect on employee performance. This can be seen from the average percentage on the wage variable as much as 85% positive response and on the employee performance variable as much as 97% positive response given by the respondent. This shows that the better the level of remuneration by the company, the better the employee performance. The results of this study indicate that wages have an effect on employee performance

Work Participation after Multimodal Rehabilitation due to Diseases of the Digestive System. Representative Analyses using Routine Data of the German Pension Insurance

Diseases of the digestive system such as Crohn's disease (CD) or ulcerative colitis (UC) are associated with problems in occupational participation, but they only make up a very small part of all rehabilitation services provided by the German Pension Insurance. Rehabilitation is a very good treatment option, but its effectiveness is largely unclear. So far, several studies exist on the return to work after medical rehabilitation. However, representative findings and the relevant influencing factors are still lacking. This is the aim of the present analysis. We used the rehabilitation statistics database of the German Pension Insurance. Patients were included with completed medical rehabilitation due to a disease of the digestive system in 2017. The analyses were carried out for the entire group as well as differentiated according to the diagnosis groups CD, UC, diverticular diseases (DI) as well as pancreatic diseases (PA). Occupational participation was operationalised both via a monthly information up to 24 months after rehabilitation and as a rate of all persons who were employed after 12 or 24 months in the survey month and the 3 preceding months. For the analysis of the influencing factors on stable occupational participation, multiple logistic regression models with stepwise inclusion were calculated separately for the rates after 12 and 24 months. A total of 8,795 data sets were included in the analysis (CD: n=1,779, 20%; UC: n=1,438, 16%; DI: 1,282, 15%; PA: n=761, 9%). The average age in the groups ranged from 44 (CD) to 54 (DI) years; the proportion of women ranged from 28% (PA) to 57% (CD). Between 16% (DI) and 32% (PA) of the rehabilitation participants had sickness absences of 6 or more months in the year before rehabilitation. Two years after rehabilitation, the return-to-work rates were 69% (CD), 71% (UC), 68% (DI) and 58% (PA). The strongest influencing factors on stable occupational participation were time of sick leave and wage before rehabilitations well as work ability at admission. Two years after gastroenterological rehabilitation in Germany, 6 to 7 out of 10 affected persons return to stable work participation. Relevant influencing factors are the time of sick leave and the level of remuneration. The results support an expansion of rehabilitation concept to include work-related aspects.

유아교사의 보수에 대한 인식 및 실태와 보수만족이 직무만족도에 미치는 영향

Objectives The purpose of this study is to investigate the effect of preschool teachers' perception and actual condition of pay and satisfaction of pay on job satisfaction. Methods The subject of the study was an incumbent early childhood teacher working at an early childhood education institution located in a metropolitan area, and 250 copies were distributed and 220 copies were collected. Among them, a total of 183 copies were analyzed, excluding 37 questionnaires that responded unfaithfully. As for the analysis method, SPSS 26 was used to frequency analysis, descriptive statistics, and independent sample T-test. A total of 27 questions were asked about the recognition and actual status of pay, and a tool for measuring job satisfaction of kindergarten teachers developed by Jorde-Bloom(1989) and revised and supplemented by Song Yu-jin(1993) was used. Results As a result of the study, early childhood teachers selected for their own career choice because of their self-actualization and love and concern for young children. They perceived the profession as a teacher positively, but perceived that social awareness and treatment were low. In addition, many teachers perceived that the current level of remuneration was not appropriate, and they responded that they knew the type of allowance, but they did not know exactly what allowance to receive. Early childhood teachers were generally satisfied with job satisfaction, and the teachers group satisfied with the current level of remuneration and the unsatisfied teacher group showed statistically significant differences in job satisfaction and sub-factors such as wage promotion, work environment, and relationship with the principal. This can be interpreted as being satisfied with one's job only when appropriate compensation is provided to early childhood teachers. Conclusions The results of this study can be used as confirming the perception and actual status of preschool teachers' pay as well as basic data to support early childhood teachers at the institutional and national level through the effect of pay satisfaction on job satisfaction.

Development of online and offline academic mobility of students in modern conditions

The purpose of the research lies in identifying the problematic aspects of ensuring academic mobility of students in the conditions of distance learning. The research methodology consists of the methods as follows: statistical, scientific abstraction, analogy, comparison, analysis, synthesis, graphic, tabular, systematization, generalization. The results of the research prove that the academic mobility of students is one of the effective methods of exchanging experience, knowledge and professional skills in order to increase the competitiveness of the future specialist and his ability to meet the requirements of the globalized labour market. In the course of the research, the problems of ensuring the academic mobility of students have been identified, namely: a low level of awareness of the possibilities of academic mobility, motivation and their financial capacity, the lack of interrelationship between the level of education and income, low rates of development of virtual academic mobility. Taking into consideration the downward trends in the participation of students from Ukraine in EU projects on academic mobility (969 in 2018, 852 in 2019, 1191 in 2020, respectively), it is proposed to intensify the process of obtaining a double diploma by students; to form a mechanism for guaranteeing further employment with a high level of remuneration; to introduce programs of educational crediting of academic mobility by commercial banks.

Remuneration Sensitivity Analysis in Prosumer and Aggregator Strategies by Controlling Electric Vehicle Chargers

The efficient use of energy resources is profoundly changing power grid regulation and policy. New forms of power generation coupled with storage and the presence of new, increasingly flexible loads such as electric vehicles enable the development of multi-agent planning systems based on new forms of interaction. For instance, consumers can take advantage of flexibility by interacting directly with the grid or through aggregators that bridge the gap between these end-users and traditional centralised markets. This paper aims to provide insight into the benefits for aggregators and end-users from a financial perspective by proposing a methodology that can be applied to different scenarios. End-users may provide flexibility services related to private vehicle charging stations or battery storage systems. The paper will analyse different remuneration levels for end-users by highlighting the most beneficial scenarios for aggregators and end-users and providing evidence on potential conflict of interests. The numerical results show that some consumers may benefit more from aggregation. This is because if taken individually, consumption habits do not allow the same flexibility when considering clusters of consumers with different behaviour. It is also shown that there are cases in which consumers do not seem to benefit from the presence of intermediate parties. We provide extensive numerical results to gain insight for better decision making.

‘F**k this game … I'm off’: financial and emotional factors in declining legal representation in miscarriage of justice cases

AbstractIn this article, we use data from interviews with 45 criminal defence lawyers to examine the reasons behind a decline in publicly funded representation in applications to the Criminal Cases Review Commission (CCRC). In doing so, we pay particular attention to the relative significance of financial and emotional factors. Our analysis finds that financial factors related to changes to legal aid are significant drivers of a decline in publicly funded representation, but that the financial unviability of CCRC work is also compounded by emotional factors. These include a sense of insecurity, low levels of satisfaction, and a perceived lack of recognition and appreciation, symbolized by low levels of remuneration and exacerbated by poor relationships with external parties. Emotional factors thus combine with financial factors to reduce the supply of publicly funded advice and deter junior lawyers from specializing in this niche area of practice.

The Intellectual Potential of Employees in Hospital Crisis Management During a Pandemic

Abstract: Hospitals are medical entities that provide health care services to patients. The specialized medical staff does not only provide medical services, but also educates future medical professionals, conducts clinical research, and supports the development of medical technology.
 The important role of employees in hospital operations is evidenced by the dominant percentage of labour costs in the cost structure of the health care entity.
 The article aims to analyse the changes in remuneration of teaching hospital employees as a factor stimulating the increase in the intellectual potential of hospital employees, including medical staff as the main resource of knowledge workers, in hospital crisis management during a pandemic.
 The inference was made based on the available financial data on the formation and growth of labour costs of hospital employees as a factor in stimulating the development of intellectual potential.
 The following research questions were posed: Is the level of remuneration of hospital employees during a pandemic an expression of building the intellectual potential of hospital employees and do current legal regulations on financing the operations of teaching hospitals in Poland, including the financing of salaries and other labour costs of medical staff, support crisis management during a pandemic?
 The research was conducted based on the reporting data for 2018-2020 in selected teaching hospitals as primary entities employing high-level medical professionals. The research was empirical by nature and was based on quantitative and qualitative data. The analyses were of an expert nature from the perspective of a certified auditor and a long-term researcher of the problems of the functioning of hospitals as medical entities.
 The investigations presented in the paper help identify the conditions for the development of the intellectual potential of hospital employees as actors involved in solving health problems of an international scope. The effects of the analyses are mainly addressed to the bodies establishing medical entities, bodies influencing the form of the health care system and hospital management staff.

The angels and heroes of health care: Justified and appropriate, or harmful and destructive?

The angels and heroes of health care: Justified and appropriate, or harmful and destructive?

Caries management using silver diamine fluoride and providing domiciliary dental care for dependent older adults: Aqualitative study of Swiss dentists.

Maintaining the oral health of dependent older adults is challenging, with limited access to dental care and limited focus on preventive oral health programmes. This study aimed to evaluate the attitudes of General Dental Practitioners (GDPs), working in Switzerland, to caring for dependent older adults with a focus on the use of silver diamine fluoride (SDF) as a caries preventive agent and more widely on the provision of domiciliary dental care (DDC). Seventeen GDPs working in Switzerland were interviewed. Each interview was semi-structured by a topic guide, digitally recorded, and transcribed. The transcribed data were analysed using a thematic analysis. Three major themes to the widespread use of SDF in this population were identified: lack of basic knowledge including indications for use; aesthetic concerns and product availability. Those who had knowledge about the product believed that using it in the treatment of frail older adults had advantages, especially in the preservation and/or prolongation of the life of teeth without invasive treatments. The biggest barrier was its availability. The GDPs identified three major barriers related to DDC provision: lack of infrastructure, poor financial rewards and safety concerns (patient and operator safety). Those who provided this service stated that they were doing it because of self-motivation, kindness, or as a role in community service. The potential use of SDF was viewed positively by the majority of the GDPs interviewed but confusion exists over its availability in Switzerland, and other barriers were identified to more widespread use in this patient group. The GDPs interviewed in this study reported that a lack of infrastructure and a low level of remuneration continue to be barriers to more of them undertaking DDC for dependent older adults.

Social Responsibility of Business to Internal Stakeholders During the Pandemic

The article is devoted to the analysis of the social responsibility of Russian business to internal stakeholders in the force majeure paradigm of the coronavirus pandemic. The article shows how the domestic business was socially responsible in preserving its enterprises and jobs, in maintaining the level of remuneration of employees. In addition, the article analyzes the level of social responsibility of business (SOB) and in a number of new areas that emerged during the pandemic, namely: responsibility for ensuring epidemiological safety in the workplace, for vaccination of employees, for the organization of remote workplaces, for the application of new managerial solutions in online working conditions, for maintaining a favorable working environment. climate change in the absence of the possibility of employees working face-to-face, etc. Noting that business as a whole has shown and is showing social responsibility to internal stakeholders during the pandemic, the author notes that in some aspects it is clearly insufficient. Thus, the efforts of business to retain highly qualified personnel, maintain the level of remuneration, to bridge the wage gap between managers and employees, to agitate employees for vaccination, etc. were insufficient.

Type of occupation and early antenatal care visit among women in sub-Saharan Africa

BackgroundType of occupation has been linked to early antenatal care visits whereby women in different occupation categories tend to have different timing for antenatal care visits. Different occupations require varying levels of commitment, remuneration and energy requirements. This study, therefore, sought to investigate the association between the type of occupation and early antenatal care visits in sub-Saharan Africa.MethodsThis is a secondary analysis of Demographic and Health Survey data from 29 countries in sub-Saharan Africa conducted between 2010 and 2018. The study included 131,912 working women. We employed binary logistic regression models to assess the association between type of occupation and timely initiation of antenatal care visits.ResultsThe overall prevalence of early initiation of antenatal care visits was 39.9%. Early antenatal care visit was high in Liberia (70.1%) but low in DR Congo (18.6%). We noted that compared to managerial workers, women in all other work categories had lower odds of early antenatal care visit and this was prominent among agricultural workers [aOR = 0.74, CI = 0.69, 0.79]. Women from Liberia [aOR = 3.14, CI = 2.84, 3.48] and Senegal [aOR = 2.55, CI = 2.31, 2.81] had higher tendency of early antenatal care visits compared with those from Angola.ConclusionThe findings bring to bear some essential elements worth considering to enhance early antenatal care visits within sub-Saharan Africa irrespective of the type of occupation. Women in the agricultural industry need much attention in order to bridge the early antenatal care visit gap between them and workers of other sectors. A critical review of the maternal health service delivery in DR Congo is needed considering the low rate of early antenatal care visits.

The Politics of Market Change towards Sustainability: Revisiting Germany’s Policy Support Framework for Renewables

Legislative efforts for renewables-based energy decarbonisation hinge upon the support and commitment from different stakeholders holding often conflicting positions regarding disruptive processes of socio-technical transformation. However, the evolving acceptance of market actors on the policy-driven promotion of renewables over time remains under-scrutinised. Simultaneously, despite growing attention to power and politics in sustainability transitions, limited efforts remain invested for elucidating the political-economic nature of the market-based selection environments they are operationalised through, highlighting the need for a more systematic comprehension of the “politics of selection”. To address these shortcomings, this paper provides a more refined understanding of the role of policy-driven markets and its participating agents in facilitating/hindering innovation diffusion and broader (system-wide) sustainability transitions. To do so, it showcases a longitudinal case study of the politics underlying Germany’s evolving feed-in policy support framework for orchestrating a market-mediated diffusion of renewables (1980s–2020). Based on policy analysis and semi-structured interviews, the study traces the changing acceptance and ensuing strategic (re)actions of market actors to the emergence and evolution of Germany’s market for electricity from renewable energy sources. Results show how different market participants effectively shape the selection environments they operate in by proactively contesting/deluding the design features of the support policies organising their economised relations (e.g., market entry conditions, exchange rules, remuneration levels, pricing schemes, etc.). Such efforts are undertaken through legal means and market framing strategies targeting the affordability of policy support costs, coupled with the strategic use of policy instrumentation as a vehicle to further expand/retain their market shares to the detriment of competing actors.

The negative factors influencing the career intention of general practice trainees in eastern China: a qualitative study

BackgroundThere is an acute shortage of general practitioners (GPs) in China, and GP trainees seem to be less willing to develop their career as a GP. This study aimed to investigate negative factors influencing the career intention of GPs in eastern China from the perspective of trainees taking standardized residency training, as to identify the barriers of GP trainees becoming registered GPs, and to provide a policy-making basis for GP recruitment and retention.MethodsA qualitative description design by the purposive sample was carried out in two training bases of Jinan and Qingdao in eastern China. Face-to-face, in-depth, semi-structured interviews were conducted, audiotaped, and transcribed using thematic analysis.ResultsTwenty-one trainees participated in this study. Thematic analysis generated five major themes: (1) low social recognition, (2) low professional identity, (3) low remuneration level, (4) imperfect training system, and (5) influence of policy factors.ConclusionsOur results identified various negative factors influencing the career intentions of trainees. In order to overcome the hurdles and increase the attractiveness of GP, it is recommended that the government and the public should create a supportive environment, which can be beneficial to the construction and development of GP.

Evaluation of labor productivity by value added criterion

The process-value analysis of labor results is focused on the assessment of the level, structure and dynamics of added value, which is considered as the main source of achieving the interests of personnel, owners and the state. When assessing the proportions of value added distribution that ensure the parity of interests of key stakeholders, as a rule, the mass of mandatory payments generated in the form of value added tax is underestimated. The main goal of this study is to adapt existing methodological approaches to evaluating the results of the work of personnel of telecommunication companies in order to improve their analytical suitability based on evaluation procedures that ensure the realization of the benefits of process cost business analysis. The developed methodological approach is based on distributed value added assessment. In particular, the following are evaluated sequentially (in five stages): 1) the share of value added in total income, taking into account receipts from other types of activities; 2) the level of income of the staff, as the basis for increasing the motivation and quality of work; 3) the share of personnel income in value added and mandatory payments generated during its creation; 4) the level of labor productivity; 5) the ratio of the rate of dynamics of productivity and wages. In order to increase the reliability of the conclusions based on the data of the process-cost analysis of labor results, three zones of interest were identified (by the number of key stakeholders), for each of which corrective operations are provided that provide not only the possibility of conducting a retrospective analysis, but also predicting the possibility of parity of interests. Approbation of the proposed assessment procedures was carried out based on the materials of three telecommunications companies in the Voronezh region for 2017-2019. Based on the results obtained, a conclusion was made about the possibility of creating services with high added value, an adequate level of remuneration for the personnel of telecommunication companies at the regional level, and certain disproportions in the distribution of value added. The expediency of a criteria-based assessment of the dynamic ratio of labor productivity and its payment is proved when the required level of results is achieved at the previous stages of the assessment.

DEVELOPMENT OF SOCIAL ENTERPRISE AS A TOOL TO ACTIVATE THE BUSINESS ENVIRONMENT IN AGRICULTURAL REGIONS OF UKRAINE

During the period of independence, the Ukrainian economy experienced various socio-economic problems that arose as a result of certain crisis phenomena. The most negative impact of the crisis has affected the standard of living of the population living in the agricultural regions of the country. In recent years, a new and quite effective tool for solving social problems of society has appeared in the world, which is called social entrepreneurship. That is why the work is devoted to the search for opportunities for the development of social entrepreneurship as a tool for activating the business environment of the agricultural regions of Ukraine. The relevance of activating the subject of social entrepreneurship for the development of the Ukrainian economy and the creation of a business environment in the agricultural regions of the country is substantiated. It has been established that social entrepreneurship is such a unique type of business that is aimed at solving social problems of society while simultaneously fulfilling the main goal of any entrepreneur's activity - making a profit. Based on a thorough analysis of the scientific works of Ukrainian researchers, the factors of development and important aspects of the implementation of social entrepreneurship projects, the prerequisites for the emergence and spread of it in Ukraine have been identified. The features of social entrepreneurship, its differences from socially responsible business are considered. The sufficiency and exhaustive legal and regulatory framework governing the activities of social entrepreneurs in Ukraine are characterized. The most relevant directions of development of social entrepreneurship in the agricultural regions of Ukraine are substantiated. The first direction chosen was the creation of new jobs using the latest approaches and labor technologies and ensuring a decent level of remuneration and working conditions. The second direction of social entrepreneurship is the formation of an order and the implementation of professional orientation for specific professional positions, which should correct the early choice of a future profession by young people with reference to their native area and will radically reduce the level of unemployment, youth unemployment and unemployment of highly qualified workers. The third direction in the implementation of projects and initiatives of social entrepreneurship in the agricultural regions has chosen to provide the population with sufficient volumes of high-quality goods and services at adequate prices. The content of successful examples of the implementation of the ideas of social entrepreneurship in Ukraine is given and characterized. The levers of the social entrepreneurship support mechanism at the state and regional levels are determined, which include propaganda, educational, psychological and emotional, financial.

Corruption in Higher Education

The research is aimed at studying the opinion of university students on corruption in higher education. Researchers give ambiguous assessments of the nature of corruption in higher education, therefore, the purpose of the work is to determine the nature of corruption, the causes of its reproduction, as well as factors that, according to students, can reduce its level based on the study of students’ opinions on corruption in higher education. The methodological basis of the research was the works of leading foreign and Russian scientists. The study was conducted using general scientific methods, such as system analysis, questionnaires, generalization and systematization, and comparisons. The results of student survey (N=400) and 12 individual semi-structured interviews of students of the Ural State University of Economics and St. Petersburg State University collected in 2021 constitute an empirical base. It was found that the majority of university students have a superficial understanding of the essence of corruption and tend to tolerate it. The majority of students did not participate in corruption relations, but a third of respondents consider it as a means suitable for solving private problems. According to the students, the factors that have the greatest impact on the reproduction of corruption relations at university are the low level of remuneration of teachers, the low moral level of teachers and staff, as well as the lack of proper administrative control. The greatest impact on reducing corruption in higher education, in the opinion of the students, are the factors of increasing responsibility for corruption offenses, raising teachers’ salaries and strengthening administrative control at the university.

The impact of target costing on the competitiveness and financial security of enterprises

The main goal of companies operating on the market is the desire to achieve success. The feelings and criteria for assessing the company's success are varied. For employees, success means a high level of remuneration, additional non-wage benefits, job security and a good atmosphere at the workplace. Management measures success with financial results, product quality, market share, customer satisfaction, innovation, production efficiency, manufacturing costs, and the company's image.In the literature on the subject, the basic measure of the company's success is achieving a competitive advantage, gaining a relatively large market share, which will ensure financial security allowing for further development.Financial security depends largely on the extent to which management knowledge is known and understood, what are the financial skills and behavior of the management staff, the use of which contributes to the effective management of the company's resources.In the current economic reality, gaining a competitive advantage by an enterprise is a difficult and complicated process. The determinants of competitiveness and financial stability are not only the products and services offered by economic entities, but the unique and specific knowledge in the enterprise. This fact caused the search and implementation of modern methods and concepts known as the lean approach.The lean approach in the field of management is currently the dominant approach in Polish literature. Among the many publications in this area, we can mention, inter alia, the studies by Ohl, Sobańska, Wawer, Obłója et al. , Świderska and Raulinajtys, Michalak, Krajewska and Stronczek, Szczerbak.The aim of the article is to show the impact of target costing - a lean management tool on the competitiveness and financial security of enterprises. To achieve this goal, the method of analyzing the literature on the subject was used.

Devising the policy of funds allocation in the decision-making process under the budget and tax management

This paper reports a seminal study whose relevance and significance are related to strengthening the importance of improving the distribution policy by introducing a model for optimizing the allocation of budget funds in the decision-making process. It has been determined that the potential of life support of the population in a region (PLSP in a region) acts as a tool for examining the resources in the region in terms of their capability to meet the needs of the population of the region in the current period and in the future. Based on the anthropocentric approach, it was determined that the main strategic resource is human potential that possesses a set of characteristics (components), which reflect its physical potential, the potential abilities and knowledge, as well as property potential. The implementation of the PLSP concept in the region has caused an urgent desire to study modern problems related to the budget and tax management of regional development, specifically, the management of budget expenditures at the stage of their allocation using modern means for supporting these processes. The expediency of using models of mathematical programming to determine the effective structure of the budget, taking into consideration the rate of inflation and the use of the methodology for calculating real wages, has been established. The following values for most priority areas of budget financing were calculated: the level of development of social infrastructure (11 %), the level of vocational training (29 %), the level of remuneration and entrepreneurial income (21 %), and the level of social payments to the population (14 %). It has been found that when a new allocation of budget funds is implemented, the value of the achieved level of PLSP development in a region could increase by 9 % compared to 2021. The proposed approach is a permanently important prerequisite for the formation of priority areas of budget financing for the components of PLSP in a region in the process of producing and implementing universal and specific solutions in the field of budget and tax management.