Research into Budget Resources Management (курсовий проект)

Major: Finance, Banking and Insurance
Code of subject: 7.072.02.E.028
Credits: 3.00
Department: Finance
Lecturer: Pikhotska Olha
Semester: 2 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of the course project is the study of interrelated management actions (functions), techniques, methods aimed at managing budget resources and relationships that arise in the process of movement of budget flows.
Завдання: Studying the discipline involves the formation of the following competencies: general competences: - the ability to conduct research at the appropriate level; - interpersonal skills; - the ability to generate a new idea (creativity). special competences: - the ability to assess the limits of one's own professional competence and improve professional qualifications; - the ability to develop strategies for making managerial decisions in the field of finance, banking and insurance based on the principles of liberal arts and science education; - the ability to apply promising scientific areas of public finance management, form strategies for socio-economic development and budgets of territorial communities, analyze their implementation, provide a control system, opportunities for attracting investment resources, in particular through municipal borrowing.
Learning outcomes: Learning outcomes: to conduct research at the appropriate level, to make hypotheses, to argue conclusions based on research results; apply promising scientific areas of budget resources management and make strategic decisions of participants in the budget process in difficult unpredictable conditions; apply in-depth knowledge in the field of budget management for decision making; to critically consider the main theories, principles, methods and concepts in education and professional activity. As a result, the student must be able to demonstrate the following learning outcomes: - assess the degree of complexity of tasks when planning activities and processing their results; - to present the results of one's own research, in particular, by preparing scientific publications and speaking at scientific events; - take into account the impact of the economic situation on international financial markets when planning the capital structure and portfolio of financial investments.
Required prior and related subjects: - tax management - management of contractual activities of budgetary institutions - research of financial resources of territorial communities
Summary of the subject: The implementation of the course project is aimed at the formation by students of a system of knowledge regarding the management of the formation, distribution and use of budget resources at the state and local levels, and the acquisition of practical skills in the use of modern methods and forms of evaluation of the system of functioning of local budgets at all stages of the budget process, problems of managing financial resources of local budgets and the development of measures to improve the level of management decision-making in the process of allocation of budget funds at the local level.
Опис: 1. Purpose and content of the work. 2. The structure of the course work. 3. The order of evaluation of the course project. 4. List of topics of course work. 5. Requirements for the components of the course work. 6. Requirements for registration. 7. List of recommended sources. The content of the work is the study of interrelated management actions (functions), techniques, methods aimed at managing budget resources and relationships that arise in the process of budget flows. The first section highlights the basic concepts, general characteristics of the object of study, defined by the theme of the course work, substantiates the theoretical and legal principles of the object of study, the theoretical basis of the chosen problem, provides an overview of literature, other information related to the topic . In the second section, according to the task, it is necessary to conduct a comprehensive analysis of the process of managing budget funds of the budget, in particular: - formation of budget revenues, analysis of their composition and structure, including own revenues and intergovernmental transfers; to study the trends in the development of taxation in Ukraine, using statistical data to give specific examples of the negative impact of decisions in the field of tax policy on the socio-economic development of the region; - areas of use of budget funds by sectors of the economy. Particular attention should be paid to the features of management and efficient use of budget resources by sectors of the economy, to assess the current state of implementation of budget programs as an object of budget expenditure management. According to the results of the study to identify problematic issues that occur in the process of revenue generation and use of financial resources of local budgets; provide proposals for finding alternative sources of revenue and ways to improve the management of financial resources of local budgets.
Assessment methods and criteria: current control (100 %): oral inquiry
Критерії оцінювання результатів навчання: Implementation and defense of a course project (100 points). Points may be reduced from 5 to 30 points for errors in calculations or incorrectly designed tables and figures, formulated conclusions. For significant errors in calculations, the course project may be sent for revision.
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded to a student who has completed all the tasks set in the KP, the research results are presented in an accessible and convincing form, the demonstration sheets have been prepared at a high level and the research results have been presented; the written part of the KP is correctly executed; 87–71 points – (“good”) is awarded for correct understanding and presentation of the tasks set in the KP, presentation of research results in an accessible form, proper preparation of demonstration sheets and presentation of research results; correct execution of the written part of the KP. However, they contain certain (insignificant) shortcomings in the application of theoretical provisions during the comprehensive analysis of budget resource management processes; 70 – 50 points – (“satisfactory”) is awarded for poor understanding and presentation of the tasks set in the KP, incomplete or poorly reasoned answers with a violation of the sequence of presentation, for poor application of theoretical provisions during the comprehensive analysis of budget resource management processes; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational and analytical material, inability to apply theoretical provisions for conducting complex research results; there are significant errors in the presentation of the main provisions of the CP; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for failure to complete the tasks set in the CP and ignorance of a significant part of the educational material.
Recommended books: 1. Bilyk O. I., Khim M. K. Budget Management. Tutorial. Lviv: Lviv Polytechnic Publishing House, 2021. – 340 p. 2. Budget system: textbook / I. V. Alekseev, N. B. Yarosevich, I. Yu. Kondrat, M. V. Lyvdar. – Lviv: Publishing House of Lviv Polytechnic, 2019.-400 p. 3. The budget system: a study guide / Pihotska O. M., Furdychko L. E., Sinyutka N. G. - Lviv: TNEU, 2019. - 328 p. 4. Budget management: study guide in diagrams and tables / S. V. Kachula, L. V. Lysiak, O.V. Dobrovolska – Dnipro: Monolith, 2022. – 200 p. 5. Pikhotska O.M. The impact of budgetary decentralization on the financial support of territorial communities // Current problems of economics, accounting, finance and law in Ukraine and the world: a collection of abstracts of reports of the International Scientific and Practical Conference (Poltava, November 18, 2020) - 2020. P.56 -58. 6. Pihotskyi V.F., Pihotska O.M. Formation of revenues and use of funds of the special fund of the State Budget of Ukraine // Effective economy. – 2020. – No. 12 – DOI: 10.32702/2307-2105-2020.12.5 7. Sokrovolska N.Ya., Korbutyak A.G., Yuriy E.O., Gavatyuk L.S. Finances of territorial communities: education. manual Chernivtsi: Ruta, 2019. – 200 p. 8. Management of financial resources and the budget of territorial communities: practice. manual / O. Yu. Bobrovska, T. A. Krushelnytska, O. Yu. Matveeva, M. M. Treshchev, L. G. Shevchenko; in general ed. S. M. Seryogin. – Dnipro: HRANI, 2018. – 128 p. 9. Yushko S. V. Yu. Budget management: formation of competencies on the basis of training: study guide: [Electronic edition] / S. V. Yushko. – Kharkiv: KHNEU named after S. Kuznetsia, 2017. – 255 p.
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Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms “Regulations on Academic Integrity at Lviv Polytechnic National University”.