Open AccessESTIMATION OF USE EFFICIENCY OF STATE-OWNED AND MUNICIPAL PROPERTY AND THE IMPACT OF LAND AND PROPERTY REGULATIONS’ MEASURES ON THE BUDGET TARGETS OF UDMURT REPUBLIC
Author(s) -
Федулова Светлана Фёдоровна
Publication year - 2020
Publication title -
vestnik udmurtskogo universiteta. èkonomika i pravo
Language(s) - English
Resource type - Journals
eISSN - 2413-2446
pISSN - 2412-9593
DOI - 10.35634/2412-9593-2020-30-6-838-843
Subject(s) - christian ministry , property (philosophy) , property tax , estimation , unitary state , audit , earnings , business , accounting , service (business) , property management , state (computer science) , environmental economics , finance , economics , computer science , law , political science , revenue , real estate , management , marketing , philosophy , epistemology , algorithm
The article discusses the performance results of the Ministry of Property Regulations of Udmurt Republic in land and property relations and the priority areas of its work in 2020. It also analyzes the results of property use and the earnings from property use. The article provides analysis of interactions of the Ministry of land and property regulations and other state authorities operating in this sector of economy, in particular, UR Department of Federal Taxation Service and Department of Roseestr. Problems of the department of management of state-owned and municipal unitary enterprises’ property are carefully scrutinized and the conclusions of RF Audit Chamber on analysis and assessment of property management of state-owned and municipal unitary enterprises of FSUE are submitted. The author investigates the issues of estimation of efficiency of property use, compares indicators of effect and efficiency, suggests estimation criteria. At the initial stage it is suggested to calculate budget efficiency by counting dynamics of earnings’ share from the use of property in total amount of own budgets income (without interbudgetary transfers). Besides, the author offers to apply goal-oriented method of calculation to compare different in content and goals indicators which is similar to the method used in program-oriented approach. One is accepted as standard i. e., 100 percent of target performance. Financial motivation is offered for the performance higher than one. The article analyzes the experience of indices calculations of effectiveness and efficiency of regional property use in Irkutsk region and its Ministry of property regulations performance area as tailor-made premises to parent company property. The author considers the issue of applying ABC and XYZ analysis to manage state-owned property.