Methods of Analysis of Budget Income and Expenditures

Abstract

The article discusses methods for analyzing budget revenues and expenditures, notes the presence of factors that influence the analysis in the context of sources of income generation, as well as factors that impede analysis in the context of expenditure items in dynamics. Also, special attention is paid to the system of justification of income and expenditure items of the draft budget. Proposals are made to eliminate violations and deviations in the budget process, to improve the legislative and regulatory framework.

The content of the analysis of income and expenditure items of the budget is recommended to be defined as a systematic, comprehensive study of the validity of the preparation and use of the budget and generalization of the influence of individual factors on these results using various techniques and methods. Specific approaches to the choice of techniques and methods for analyzing budgetary funds are given.