IMPROVEMENT OF EFFICIENCY OF SOCIALLY VALUABLE EXPENSES OF THE BUDGETS USING THE PRE-SCHOOL EDUCATION AS AN EXAMPLE

The article has proposed methodological approach to evaluation of the cost of the state (municipal) services using the branch Education as an example.The model of formation of the full cost of the state (municipal) services being financed by means of the budget funds on the basis of direct and indirect expenses of institutions has been reviewed using pre-school institutions as an example. Ways for planning expenses of the budget for rendering services with regards of regulatory method of expenses planning have been proposed. The article has reviewed advantages obtaining by the participants of the budget process as a result of implementation of the system of regulatory planning and consideration of budget expenses with regards to the services in the branch Education.

efficiency of budgets expenses, state (municipal) services, evaluation of the cost of the state (municipal) services, regulatory method of evaluation of the cost of the state (municipal) services, socially valuable expenses of the budget, planning of expenses of the budget