Fediv R. Accounting and analysis of budget funds for purpose programs implementation

The dissertation is devoted to the research of theoretical positions, methods and organization of accounting and analysis of budget funds purpose use (on example of environmental budget programs). Methodical accounting of transactions financed with purpose budgetary funds is investigated and improved. The range of accounts for the results of budget programs implementation is specified. Organizational principles of budget programs management accounting are offered by separating responsibility centers for management reporting and classification of costs and results of budget funds. Approaches to the methods of intelligent computing technologies in analysis of budget allocations for purpose programs implementation are justified. Pointed out are theoretical and methodological frameworks for developing effective indicators of costs, quality, product and performance, approved by budget program passport. Environmental programs risk analysis, based on pointing out budget allocation causes and types of risks using methods of quantitative analysis and fundamental procedures of risk management process for budget funds managers is carried out.