International Journal of Management (IJM)

Source ID:00000011
Volume 11, Issue 7,July 2020, Pages 600-619, Page Count - 20


Olesia Holynska (1) Iryna Volokhova (2) Alla Khomutenko (3) Natalia Katkova (4) Svitlana Burlan (5)

(1) Economic and Financial Policy Chair, Odessa Regional Institute for Public Administration, National Academy for Public Administration under the President of Ukraine, Odessa, Ukraine.
(2) Head of Department of Finances, Odessa National Economics University, Odessa, Ukraine.
(3) Department of Finances, Odessa National Economics University, Odessa, Ukraine.
(4) Department of Accounting and Economic Analysis, Admiral Makarov National University of Shipbuilding, Mykolaiv, Ukraine.
(5) Department of Accounting and Auditing, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine.

Manuscript ID:- 00000-00638
Access Type : Open Access
Read Full Article

Cite this article:Olesia Holynska,Iryna Volokhova,Alla Khomutenko,Natalia Katkova,Svitlana Burlan,  Accounting For The Costs Of Providing Social Services In Ensuring The Effectiveness Of Budget Processes, International Journal of Management(IJM), 2020, 11(7), PP.600-619

Manuscript Level Metrics (MLM)

Views Downloads Citations Cited References Social Shares
32 14 0 0


Improving the level of effectiveness of budget processes is determined by how rationally and efficiently the budget funds needed to implement social protection of the population are used. The relevance of the study is determined by the fact that the formation of the system of social services in the public administration sector currently occurs only where there is a basis for social interaction of public sector actors and society. The novelty of the study is determined by the fact that the paper uses the approach of identification of social services in the complex of administrative services in the field of social protection / provision, taking into account the cost estimates of the budgetary institution. The authors show that the conditions of social interaction between the public sector and society are the engine of development in terms of increasing the level of individualization of social interaction. Studies have shown that the formation of social conditions determine the development of a new form of standardization of the effectiveness of budget processes. The basis of such effectiveness is the organization of cost accounting and regulation of the cost of providing social services by government agencies. The authors demonstrate the mechanism of development of socially oriented state policy through the provision of social services and the possibility of its implementation on the basis of decentralization of Ukraine. The practical significance of the study is that socially oriented reform of the public sector is determined by the need to differentiate the conditions of its development and in the formation of united territorial communities allows to forecast and implement regional budget development programs based on the effectiveness of budget processes.

Author Keywords
 cost accounting expenditures of budget organizations social services the effectiveness of budget processes
Index Keywords
Budget funds Social protection Public administration sector Social interaction

ISSN Print: 0976-6502 ISSN Online: 0976-6510
Source Type: Journals Document Type: Journal Article
Publication Language: English DOI: 10.34218/IJM.11.7.2020.055
Abbreviated Journal Title: IJM Access Type: Open Access
Publisher Name: IAEME Publication Resource Licence: CC BY-NC
Major Subject:Social Sciences and Humanities Subject Area classification: Business, Management and Accounting
Subject area: Accounting Source: SCOPEDATABASE

References (16)
  1. Administrative Services
    Administrative Services Reform Portal

  2. Anessi Pessina, E., C. Barbera, M. Sicilia, and I. Steccolini
    Public Sector Budgeting: A European Review of Accounting and Public-Management Journals
    (2016)Accounting, Auditing and Accountability Journal, Volume 29, Issue 3, Page No 491–519,

  3. Bondarenko Svitlana, Bodenchuk Liliya, Krynytska Oksana, Gayvoronska Inna,
    (2019)International Journal of Civil Engineering and Technology,, Volume 10, Issue 1, Page No 1561–1568,
  4. Coen, D., and A. Roberts
    A New Age of Uncertainty
    (2012)Governance, Volume 25, Issue 1, Page No 5–9,

  5. Elson, Diane, Andy Norton
    What`s behind the budget? Politics, rights and accountability in the budget process

  6. Integrated government finance statistics presentation

  7. Khomutenko А., Mishchenko, A., Ripenko, A., Liulchak, Z., Hrozovskyi R
    Tools of the neuro-fuzzy model of information risk management in national security
    (2019)International Journal of Engineering and Advanced Technology, Volume 8, Issue 6, Page No 4526-4530,
  8. Krafchick, Warren
    Can civil society add value to budget decision-making? A description of civil society budget work

  9. Lapsley, I
    New Public Management: The Cruellest Invention of the Human Spirit?
    (2009)Abacus, Volume 45, Issue 1, Page No 1–21,

  10. Musgrave, Richard and Peggy Musgrave
    Public Finance Theory and Practice
  11. Osborne, S. P
    Debate: Delivering Public Services: Are We Asking the Right Questions?
    (2009)Public Money and Management, Volume 29, Issue 1, Page No 5–7,

  12. Robinson, Mark, Ed
    Budgeting for the Poor
  13. Social report

  14. State financial audit of united territorial communities
    Key problems and ways to solve them

  15. Svitlana Sudomyr, Viktoriia Niziaieva, Larisa Lutay, Larysa Prodanova, Olha Havryliuk, Karyna Sherstyukova
    Methods And Techniques Of Motivation Of Subjects Of Regional Economy For Innovative Improvement
    (2020)International Journal of Scientific and Technology Research, Volume 9, Issue 3, Page No 1196-1200,
  16. Tkach Ivan M., Loishyn Anatolii A., Liashenko Ihor O., Zinchenko Andrii, Lobanov Anatolii A.
    Research of main international approaches for risk management process`s standardization in the context of internal control standardization in the Armed Forces of Ukraine and providing national security
    (2019)Revista Espacios, Volume 40, Issue 20, Page No 14,