Research into Budget Resources Management (курсовий проект)

Major: Finance, Banking and Insurance
Code of subject: 7.072.01.M.030
Credits: 3.00
Department: Finance
Lecturer: Pikhotska Olha
Semester: 2 семестр
Mode of study: денна
Learning outcomes: Learning results: to conduct research at the appropriate level, to formulate new hypotheses and scientific problems in the field of public finance; use the fundamental laws of financial development in combination with research and management tools for professional and scientific activities; apply in-depth knowledge in the field of budget management for decision making.
Required prior and related subjects: - finances - budget system - tax system
Summary of the subject: 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: Form and methods of study: form of study – full-time; methods – independent work. Methods and criteria of assessment: current control (100 %): oral inquiry
Recommended books: 1. Білик О. І., Хім М. К. Бюджетний менеджмент. Навчальний посібник. Львів: Видавництво Львівської політехніки, 2021. 340 с. 2. Бюджетна система: підручник / І. В. Алєксєєв, Н. Б. Ярошевич, І. Ю. Кондрат, М. В. Ливдар. – Львів: Видавництво Львівської політехніки, 2019.-400 с. 3. Бюджетна система: навчальний посібник / Піхоцька О. М., Фурдичко Л. Є., Синютка Н. Г. – Львів: ТНЕУ, 2019. – 328 с. 4. Бюджетний менеджмент: Підруч. / за ред. В. Г. Дем’янишина, Г. Б. Погріщук. – Тернопіль: ТНЕУ, 2017. – 532 с. 5. Юшко С. В. Ю. Бюджетний менеджмент: формування компетентностей на основі тренінгу: навчальний посібник:[Електронне видання] / С. В. Юшко. – Харків: ХНЕУ ім. С.Кузнеця, 2017. –255с. 6. Сокровольська Н.Я., Корбутяк А.Г., Юрій Е.О., Гаватюк Л.С. Фінанси територіальних громад: навч. посіб. Чернівці: Рута, 2019. – 200 с. 7. Управління фінансовими ресурсами та бюджетом територіальних громад: практ. посіб. / О. Ю. Бобровська, Т. А. Крушельницька, О. Ю. Матвеєва, М. М. Трещов, Л. Г. Шевченко; за заг. ред. С. М. Серьогіна. – Дніпро: ГРАНІ, 2018. – 128 с.