Formation of an effective mechanism of accumulation and use of resources of a budgetary institution-Reference-Cited by-同舟云学术

Formation of an effective mechanism of accumulation and use of resources of a budgetary institution

Published:2024-05-30 Issue:1 Volume: Page:66-72
ISSN:1993-4386
Container-title:Siberian Financial School
language:
Short-container-title:jour

Author:

Urusova A. B.¹^ORCID

Affiliation:

1. North Caucasus State Academy

Abstract

The article proposes to consider the structure of the mechanism for accumulating and using the resources of a budgetary institution aimed at ensuring the effectiveness of its functioning. Moreover, special attention is paid to such functional blocks as planning and accounting, resource attraction, risk management, control and audit of resource efficiency. The directions of further development of this mechanism are substantiated, including those related to the use of key performance indicators by budgetary institutions (their main managers), as well as to improving the skills and expanding the competencies of internal controllers (through the use of modern data analytics tools) in order to improve the quality of the control function.

Publisher

Novosibirsk State University of Economics and Management - NSUEM

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