Modern tendencies and approaches to the cost estimation of state (municipal) services in forming state (municipal) tasks

In article the survey analysis of the current situation with financing budget expenses in the key socially-significant branches at the level of Federal districts of the Russian Federation, subjects of the Russian Federation and municipal unions on an example of the Volgograd region is carried out, the differentiation and the level of deviations in financing the state (municipal) services of branch budgetary establishments are shown.

On the basis of the analysis the paper presents a number of actions to increase efficiency ofbudgetaiy expenses on rendering of the state (municipal) services, such as the inventory of expenses of budgetary establishments, on a transition period the introduction of registration-per-capita method of budget expenses planning and stage-by-stage development of standard-per-capita method of calculating expenses for rendering of budgetary services through the determination of typical expenses, calculation of the standard of financing direct and indirect budgetary expenses.

The paper shows the benefits that participants ofbudgetaiy process receive as a result of introducing the system of standard-per-capita planning and calculating budgetary expenses by services.

State (municipal) task. State (municipal) services, Cost Estimation of State (municipal) services, standard-per-capita method of Cost Estimation of State (municipal) services, socially-significant expenses of the budget, planning of budget expenses, efficiency of budget expenses