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Performance-Based Budgeting in Russia
P. 161–176.
Russia may well rank highly in a relevant international rating of the formal attributes of performance-based budgeting (PBB). The Russian government has created the necessary preconditions for PBB – introducing a multi-year budget and accumulating data on performance indicators that are considered in the budget planning process. The new budget code draft currently under discussion proposes strengthening the link between the budget and programmes. However, the use of PBB tools is not a guarantee of success. The experience of many countries has demonstrated that the use of performance indicators in budget discussions, spending reviews, etc. is an essential but insufficient condition for an effective budget system. This fully applies to the Russian budgeting practices. On the one hand, Russia has introduced many PBB tools, ranging from presentational budgeting to direct budgeting. On the other hand, the effectiveness of the budget spending leaves much to be desired.
Чан Ф. Т., Староверова О. В., Kosov M., Аудиторские ведомости 2025 № 2 С. 129–134
This article is devoted to the study of factors affecting enterprise cash flow management. Methods of analysis and synthesis of peer-reviewed scientific sources on this issue are applied. As a result of the research, two groups of factors have been identified and systematized: objective factors (state economic policy, customer influence) and subjective factors (competence of ...
Added: September 22, 2025
Гехтман А. Л., Управление качеством образования: теория и практика эффективного администрирования 2024 № 4 С. 3–15
The article is based on the interim results of the experimental work of schools in the Vasileostrovsky district of St. Petersburg on the topic “Strategy for the transition of schools from risk status to resilient status: school and district levels.” Information on the identified types of strategic behavior of school administrative teams is offered for ...
Added: July 10, 2024
А. Т. Джонов, С. М. Авдошин, Информационные технологии 2024 Т. 30 № 3 С. 133–139
Currently, there is an active use of distributed registry technology in various sectors of the economy by providing transparency, improving tracking of actions within processes, and ensuring trust in open systems. There is a need to evaluate the performance of distributed registries based on measurable indicators. The article presents an overview of distributed registries performance ...
Added: April 4, 2024
Ryabova E., Чепурова В. А., В кн.: Решетневские чтения: материалы XXVI Международной научно-практической конференции, посвященной памяти генерального конструктора ракетно-космических систем академика М.Ф. РешетневаТ. 2.: Красноярск: Сибирский государственный аэрокосмический университет им. акад. М.Ф. Решетнева, 2022. С. 449–451.
The article devoted to the effectiveness of 34 public Russian companies, included companies in the rocket and space industry, using two evaluation methods: the DEA method and the analysis of financial ratios. The study revealed that the results obtained using both methods differ, and therefore, for a full analysis of the effectiveness, it is recommended ...
Added: September 19, 2023
Китцманн Х., Цыплакова Е. Г., Синько Г. И. et al., Балтийский регион 2023 Т. 15 № 2 С. 103–125
This research presents a comprehensive analysis of the performance efficiency of Russia’s Baltic seaports, taking into account various economic indicators and addressing investment planning and management issues. Special attention is given to the sustainable development goals and objectives of the seaports, considering their significance in transport and logistics systems. The primary objective of this work ...
Added: June 19, 2023
Evseeva M., Управленец 2020 Т. 11 № 3 С. 59–71
Due to the external environment being unpredictable and dynamic, the business model becomes obsolete in a short time and its logic loses effectiveness. This seriously threatens business continuity and affects income flows. The paper develops indicators for assessing the effectiveness of business models. Methodologically, the study rests on the stakeholder theory, valuebased management and technological ...
Added: October 27, 2022
Vetrova T., , in: Management practices of Russian companies. Vol. 2. Cases from the HSE Graduate School of Business Collection.: M.: HSE, 2022. P. 100–109.
Регистрационный номер: 0020-2-1
Формат: компакт-кейс
Предметные области: маркетинг, поведение потребителей, финансовый менеджмент
Время действия: 2020
Дополнительные материалы: Руководство по использованию учебного кейса
Аннотация: In the present case, we examine the Russian mobile operator MegaFon, which is one of the four main players in the market and is currently (option: has the most 4G stations in the country) the leader in the number of 4G stations in ...
Added: September 26, 2022
Tsarkov I., Gabrielov A., , in: Management practices of Russian companies. Vol. 2. Cases from the HSE Graduate School of Business Collection.: M.: HSE, 2022. P. 59–70.
Регистрационный номер: 0016-2-1
Формат: компакт-кейс
Предметные области: финансовый менеджмент, стратегический менеджмент
Время действия: 2020
Дополнительные материалы: Руководство по использованию учебного кейса
Аннотация: This case was prepared for master students (including MBA) in fi nance and can be used in studying the strategic deals module on corporate fi nance, fi nancial management, mergers and acquisitions and enterprise valuation courses. The case was developed on the basis of ...
Added: September 26, 2022
Minnigaleeva G. A., Maron M., , in: Management practices of Russian companies. Vol. 2. Cases from the HSE Graduate School of Business Collection.: M.: HSE, 2022. P. 17–26.
Регистрационный номер: 0012-1-1
Формат: компакт-кейс
Предметные области: предпренимательство, стратегический менеджмент, финансовый менеджмент
Время действия: 2017
Дополнительные материалы:
Annotation: The case presents a typical situation an entrepreneur faces when he/she develops the business and then decides to sell it. The text reveals real-life challenges, which are quite usual for beginning entrepreneurs around the world. It is based on a story of a successful Russian foodtech ...
Added: September 26, 2022
Zelenkov Y., Fedorova E., Electronic Journal of Applied Statistical Analysis 2022 Vol. 15 No. 1 P. 187–210
Many aspects of bankruptcy have not yet been thoroughly studied, among such issues are the causes that lead to bankruptcy at various stages of the company’s lifecycle. We hypothesize that the most significant factors in- fluencing the probability of company bankruptcy at a particular stage of its lifecycle are those the effectiveness of which is ...
Added: June 7, 2022
Kosov M., Иванова (Юхимова) Я. Я., Экономика и предпринимательство 2017 № 8-3 (85) С. 32–38
The relevance of this article due to the need of features study of the formation and use of federal budget funds in order to achieve social-economic development and, at the same time, maintaining its balance. At the same time, the implementation of budgetary policy directions is reflected in the expenditure part of the budget. Since ...
Added: August 12, 2021
Рыбаков Д. С., Логистика и управление цепями поставок 2020 Т. 99 № 4 С. 39–49
The current state of management practice is characterized by the presence of a demand to improve the efficiency and effectiveness of logistics processes, on the one hand, and an insufficient level of application of one of the main tools for achieving this goal - optimization modeling, on the other. One of the main reasons of ...
Added: October 21, 2020
Пономарев М. В., Artemyev D. G., Gergert D. V., Финансы и бизнес 2020 Т. 16 № 2 С. 80–96
Project selection is a complex multi-criteria decision-making process that is influenced by multiple and often conflicting goals. In world practice, the problem of project selection is mainly associated with a large number of projects which company should include in projects portfolio. In practice of Russian machine-building enterprises, the problem is further complicated by such factors ...
Added: June 8, 2020
Kornilova S., Sizykh N., , in: 2019 Twefth International Conference "Management of large-scale system development" (MLSD).: IEEE, 2019. P. 1–3.
In the paper is proposed an algorithm and functional model for identifying key indicators of the financial performance of sports clubs. The obtained indicators are representative and recommended to managers for monitoring and management. Relevant automation recommendations have been developed that will help managers make decisions and minimize the costs of managerial errors. ...
Added: October 24, 2019
Beograd: the University of Belgrade, Technical Faculty in Bor, 2019.
International May Conference on Strategic Management (IMCSM) is a leading international conference in the field of general management. This conference is annually organized by Management Department of Technical Faculty in Bor, University of Belgrade. This was 15th year of the conference.The May Conference on Strategic Management become recognizable in the world due to its quality, especially in Central and Southeast Europe. ...
Added: July 19, 2019
Palgrave Macmillan, 2019.
This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, ...
Added: March 11, 2019
Вершинин И. В., Корнилов А. М., Наука. Инновации. Образование 2018 № 2 С. 71–92
This article analyses the perception of the Russian science and technology complex in the OECD reports for 2014 and for 2016. According to the OECD indicators of scientific and innovative development the Russian S&T complex shows a considerable improvement. However, the OECD indicators do not take into account the scale and effectiveness of S&T complexes, ...
Added: December 3, 2018
Ryabova E., Вестник Московского университета. Серия 26: Государственный аудит 2010 № 1
The principles of effective stage manage of public finance, such as medium-term financial planning, Performance budgeting, effective financial control, accounting and monitoring, are contiguous to financial control in the stage of budget draft drawing up. ...
Added: October 11, 2018
Bazhina D., Koroleva E., Вестник Астраханского государственного технического университета 2018 № 2 С. 73–83
In order to achieve high economic performance, modern organizations need to be able to obtain profitable and high-quality transport services. Establishment of long-term relations between the customer and transport companies should be based on sufficient and qualified information about their effectiveness. One of the most promising areas of implementation of this task is the improvement ...
Added: June 29, 2018
Molyarenko (Moliarenko) O., Социологический журнал 2017 Т. 23 № 4 С. 104–120
The reflection of the disclosed observations and in-depth interviews (conducted with state and municipal officials and employees of state and municipal institutions), conducted by the author throughout the course of 6 years of field research in over 150 municipalities, including ones collected within the framework of 2 projects specially focused on the quality of statistical and ...
Added: November 28, 2017
Makarova V. A., Эффективное антикризисное управление 2017 № 4-5 С. 16–29
Decision-making regarding cooperation with a particular company requires a sufficiently in-depth analysis of the attractiveness and prospects of such cooperation. Standard methods of analysis, such as analysis of economic activity, investment attractiveness and efficiency of investment projects, undoubtedly remain the main ones in the organization of interaction, but due to the fact that most companies ...
Added: November 24, 2017