Методика управления затратами на государственные услуги и содержание инфраструктуры

Abstract

At the moment, in the practice of calculating the cost of public services to the population, a unified approach is used, based on the accounting method of costing. At the same time, the calculation of the standard cost for services includes expenses for processes and areas that are completely different in nature, in particular wages, insurance premiums, property maintenance, utility costs, the acquisition of working capital and fixed assets, as well as the purchase of various services that are directly or indirectly necessary for providing the target service itself. The work is devoted to the study of the current methodology of budgetary financing of public services on the example of services in the following sectors: education, health care, physical culture and sports. The methodological basis of the study was the theoretical provisions of the sectoral economy, including the service sector, approaches to budgeting in the public sector of the economy and the concept of facility management. The research methodology is based on an object-oriented approach to costing. The authors identified the shortcomings of the applied methodology and management problems faced by business entities represented by state institutions in the implementation of the state task: the provision of services and the performance of work. The problem of financial resources distribution between the costs of general business needs and the maintenance of property, and directly the direct costs that are necessary for the provision of services, is one of the management problems in planning financial and economic activities. With a shortage of budget funding, this is an urgent issue: it is difficult to make a choice and balance on the verge of an acceptable quality of services, while maintaining in a suitable condition the property that is under operational management and which is necessary for providing the same services. The paper notes the contradictions and difficulties that arise in the daily financial and economic activities of state institutions in the service sector. To solve the identified problems, the authors propose to revise the methodology for determining the values of the basic standards for the costs of services and works.