THEORETICAL-METHODOLOGICAL ISSUES OF THE EXPENSES PLANNING SYSTEM IN THE SOCIAL BRANCHES ON THE BASIS OF THE STATE (MUNICIPAL) TASKS

The article has examined Russian foreign experience of the budget system reforming. Methodological and methodical approaches to the financial planning of expenses of the social industries for the state (municipal) services have been reviewed, specified, systemized and structured. The article has underlined two main approaches to the evaluation of the cost of the state (municipal) services in order to formulate the state (municipal) tasks: regulatory-personal and accounting-personal. It has been noted that introduction of the regulatory-personal method of planning provides for the possibility of optimization of expenses and make required management decisions.

optimization of budget expenses, expenses planning, state (municipal) services, state (municipal) tasks, system of expenses planning, regulatory-personal method, social branches, budget finds, budgeting, result-oriented, financial planning