Volume 12, number 2
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Program Budgeting as a Tool of Introducing a Higher-Level Performance of the Public Sector of the Economy

Arsen Azidovich Tatuev1, Elena Vyacheslavovna Lyapuntsova2, Askerbiy Arsenovich Tatuev3, Violetta Valerievna Rokotyanskaya2 and Zalina Nurmuhamedovna Zhankazieva1

1Kabardino -Balkarian State University named after Kh.M. Berbekov 360004, Kabardino-Balkarian Republic, Nalchik, Chernyshevskogo st., 173 2Moscow State University of Food Production125080, Moscow, Volokolamskoye sh., 11 3North-Caucasian Federal University355035 Stavropol region, Stavropol, Lenin’s st., 133b

ABSTRACT: In the article the advantages of program budgeting in comparison with the traditional one are dealt with the analysis of state programs of the Russian Federation from the point of view of basic elements of efficiency is carried out, the main problems arising in the course of their development are revealed and measures for their further improvement are suggested.

KEYWORDS: budget planning; program budgeting; budgetary policy; efficiency; state programs; budget

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Tatuev A. A, Lyapuntsova E. V, Tatuev A. A, Rokotyanskaya V. V, Zhankazieva Z. N. Program Budgeting as a Tool of Introducing a Higher-Level Performance of the Public Sector of the Economy. Biosci Biotech Res Asia 2015;12(2)

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