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Internal Control of Efficiency of Use of Budgetary Funds

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International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2019 (EMMFT 2019)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1259))

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Abstract

One of the main directions of increasing the efficiency of the agro-industrial complex is the organization of a rational state policy on management, control and support of this industry. The issues related to the organization of state support are the main in solving the problems of increasing the efficiency of agricultural production and increasing the competitiveness of domestic products. Absence of scientifically grounded recommendations on the organization of the account and control of the state subsidies has caused necessity of development of algorithm of the internal control of budgetary funds. The aim of the article is justification of theoretical provisions and development of practical recommendations aimed at development of internal control of targeted use of budgetary funds in organizations. The objectives of the research: to determine the main directions of financing of organizations; to model the structure and determine methodological and analytical procedures of internal control of budgetary funds to ensure their targeted and effective use in organizations. In the article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The results presented in the article allow providing the necessary control and analytical information to the system of efficiency management of state subsidies use; revealing in due time the facts of non-target and ineffective use of budgetary funds in organizations.

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Author information

Authors and Affiliations

  1. Kazan State Agrarian University, Karl Marx, 65, 420015, Kazan, Russia

    Alsou Zakirova, Guzaliya Klychova, Regina Nurieva & Ullah Raheem

  2. Kazan branch of the Russian State University of Justice, 2nd Azinskaya street, 7A, 420088, Kazan, Russia

    Almaz Nigmetzyanov

  3. Saint-Petersburg State Economic University, Sadovaya, 21, 191023, St. Petersburg, Russia

    Evgenia Zaugarova

Authors
  1. Alsou Zakirova
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  2. Guzaliya Klychova
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  3. Regina Nurieva
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  4. Almaz Nigmetzyanov
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  5. Evgenia Zaugarova
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  6. Ullah Raheem
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Corresponding author

Correspondence to Alsou Zakirova .

Editor information

Editors and Affiliations

  1. Peter the Great St. Petersburg Polytechnic, Saint Petersburg, Russia

    Vera Murgul

  2. Saint Petersburg State University of Architecture and Civil Engineering, Saint Petersburg, Russia

    Viktor Pukhkal

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Zakirova, A., Klychova, G., Nurieva, R., Nigmetzyanov, A., Zaugarova, E., Raheem, U. (2021). Internal Control of Efficiency of Use of Budgetary Funds. In: Murgul, V., Pukhkal, V. (eds) International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2019. EMMFT 2019. Advances in Intelligent Systems and Computing, vol 1259. Springer, Cham. https://doi.org/10.1007/978-3-030-57453-6_10

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