Fiscal Management

Major: Finance, Banking and Insurance
Code of subject: 7.072.01.E.027
Credits: 6.00
Department: Finance
Lecturer: Yaroshevych N.B.
Semester: 2 семестр
Mode of study: денна
Learning outcomes: The results of the training are the acquisition of conceptual knowledge in the field of public finance (system of operational budget management; budget accounting and reporting, budget execution mechanism; budget control methods), including trends and directions of improving financial and tax policy, and the ability to act ethical considerations (motives), to solve ethical dilemmas based on the rule of law, ethical principles and universal values. - know: the architecture of information systems in the field of public finance; system of analysis of financial and tax policy at the macro level, directions for their improvement; system of tax administration and tax planning based on budget classification, tax calendar; a system for forecasting future needs for financial resources at the level of the public sector of the economy and a system for monitoring compliance with budgetary discipline; - be able to: carry out general, financial, tax, operational due diligence in the activities of financial and non-financial corporations; to use information systems of state financial bodies, electronic systems of bank information transfer; to solve complex unforeseen tasks and problems in specialized areas of professional activity, which involves the collection and interpretation of information (data), the choice of methods and tools, the use of innovative approaches; effectively form a communication strategy.
Required prior and related subjects: - finances - budget system - local finances
Summary of the subject: 1. The essence and components of budget management. 2. State authority for operational budget management. 3. Budget planning. Budget process and budget regulations. 4. Implementation of the budget. Organization of the implementation of the revenue part of the budget 5. Organization, methods and types of budget financing. 6. Accounting for budget execution and reporting on budget execution. 7. Control over budget execution
Assessment methods and criteria: - Current control (30%) - examination control (70%) exam (written-oral form)
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.