Open AccessOPTIMIZATION OF COSTS FOR THE PROVISION OF PUBLIC SERVICE IN THE SYSTEM OF ENSURING ECONOMIC AND BUDGET SAFETY
Author(s) -
Viktoriya Annenkova,
Alexander Naryzhny,
Lyubov' Petrova
Publication year - 2020
Publication title -
russian journal of management
Language(s) - English
Resource type - Journals
eISSN - 2500-1469
pISSN - 2409-6024
DOI - 10.29039/2409-6024-2019-7-4-61-65
Subject(s) - business , payroll , public institution , accountability , service (business) , work (physics) , public service , state (computer science) , cost accounting , environmental economics , public relations , accounting , marketing , economics , computer science , mechanical engineering , algorithm , political science , law , engineering
The relevance and novelty of the work. In modern conditions, the increase in the level of threats to the enterprise is accompanied by an increasing role of economic security of the economic entity and management accounting in the system of economic security. Organization of managerial accounting system to provide public services to virtually any public institutions providing public services. The program allows you to calculate the costs and value of the State normative services (works) in view of the calculation of direct and expense costs, allowing reporting at the level of State and municipal institutions provides consolidating information in the desired volume at the level of ministries with the ability to provide various management reports.
The purpose of the work. Providing primary information collection and processing municipal and regional institutions with a view to optimal planning of payroll staff, calculating the cost of State services (works), get detailed information about the costs in terms of expenditures throughout the State (municipal) institution, and any group of institutions.
The materials and methods of research. Program management decision public service allows you to create accountability at the level of State and municipal institutions. Program configuration management decision "State service" has a two-tiered system, built on the client-server technology.
The results of the work. "Public service" program was implemented and works in the city of Saratov, in the Ministry of social development of the region.