Authors:
E. M. Kot, T. V. Zyryanova, O. E. Terekhova
Ural State Agrarian University, Ekaterinburg, Russia
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Abstract. Competitiveness has always been the basis for building a market economy. In modern conditions, this quality should also be enjoyed by public sector institutions. Pre-education that takes place in the public sector of the economy, which mainly includes educational institutions, is aimed at creating a competitive environment among educational institutions, in which they must fight for victory in the competition to complete a state task, for applicants, for reputation, and, ultimately, for budget funding. And in this situation, various management systems, often borrowed from the commercial sphere of activity, come to the fore. One of these systems is the risk management system, which includes both the positive and negative nature of risk and its hybrid component in the modern interpretation. Existing risk management standards consider risk from these positions. Purpose of work it is a study of budget risks from the point of view of the process approach, assessment and relationship of the stages of the budget process and risks. The novelty of this work is the use of risk-based thinking to achieve the effectiveness of the quality management system of budget processes. Methods. The methodological apparatus of research on the stated problem is based on the methods of economic and comparative analysis, expert assessments. Results. The results of the study revealed a clear relationship and reflection of the main principles of the process approach in the budget process. In addition, it was determined that the budget process also has the characteristic key elements of the process approach. measures to prevent budget risks are taken jointly by the owner and participants in the budget process, using the necessary resources and following the relevant principles, while the coordinator, who is responsible for the coordinated work of participants in the process and ensures the safety and timely presentation of all potentially useful information, plays a key role in preventing and minimizing budget process risks.
Keywords: process approach, budget risks, quality management system, budget processes.
For citation: Kot E. M., Zyryanova T. V., Terekhova O. E. Issledovanie byudzhetnykh riskov: protsessnyy podkhod [Research of budget risks: a process approach] // Agrarian Bulletin of the Urals. No. 12 (203). Pp. 83–93. DOI: 10.32417/1997-4868- 2020-203-12-83-93. (In Russian.)
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