TOOLS OF PROGRAM AND TARGET METHOD IN BUDGET PLANNING
The article illustrates the tools of the program and target method in budget planning, their meaning and functioning problems. The author suggests the model of budget planning, which defines the logical place of tools of the program and target method in budget planning.
Keywords: budget, budget strategy, budget planning, methods of budget planning, program and
target method, register of public (municipal) services, state assignment, contracts, register of
expense obligations.
Tatyana M. Kovaleva, Doctor of Economics, Professor, Head of “Finance and Credit” Department of Samara State University of Economics.