Classification of budget expenditures- grouping of expenditures of budgets of all levels, reflecting the direction of budgetary funds for the performance by units of the public administration and local government sector of the main functions and the solution of socio-economic problems.

The classification of expenses consists of the following elements:

1) code of the main manager of budgetary funds;

2) code of the section, subsection, target item and type of expenses;

3) classification code for operations of the general government sector related to budget expenditures.

chief manager of budgetary funds

chapter

subsection

target article

program

subroutine

type of expenses

OSGU code related to expenses

Chief Budget Manager- a body of state power or local self-government that has the right to distribute budgetary funds between subordinate (subordinate) to it managers or recipients.

The classification of budget expenditures contains 11 sections reflecting the direction of funds for the implementation of the main functions of the state. Sections are divided into 95 subsections.

Separate sections:

01 national issues

02 national defense

03 national security and law enforcement

04 National economy

06 environmental protection

07 education

08 culture, cinematography, media

09 health, physical education and sports

10 social policy

11 intergovernmental transfers.

Target Article provides binding budget spending to specific areas of activity within the subsection. Further detailing of expenditures is carried out by programs and subprograms.

The type of expenses deciphers the direction of funds within each target item.

The OSGU code for operations related to expenses consists of a group, an article and a sub-article.

The main expenses of the budgetary organization.

In carrying out the functions assigned to them, budgetary organizations spend the budgetary appropriations allocated to them and the incoming extrabudgetary funds in accordance with the estimates being developed, which, in turn, are compiled in accordance with the current budget classifications.

In accordance with the OSGU Classification, the main expenses of budgetary organizations are mainly included in groups 200, 300.

Group I. 200 Expenses. This group is detailed by articles 210-260, 290, which group operations related to budget expenditures.

Art. 210 Wages and accruals on payroll payments. The article includes sub-articles 211-213.

211 Salary. This sub-item includes labor costs on the basis of agreements (contracts) and in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation.

212 Other payments. This sub-item includes the costs of paying additional payments and compensations due to the conditions employment contract, the status of military personnel and persons equated to them, as well as the status of prosecutors, judges, deputies, and other officials in accordance with the legislation of the Russian Federation ( compensation payments, compensation for partial payment utilities, books, daily allowance).

213 Accruals on wage payments. The cost of paying insurance premiums to state social funds, insurance tariff contributions for compulsory social insurance against industrial accidents and occupational diseases (payments from extra-budgetary funds)

Art. 220 Acquisition of works, services. This article is detailed in subarticles 221-226.

221 Communication services. Expenses for payment of contracts for the purchase of communication services for state (municipal) needs.

222 Transport services. Expenses for payment of contracts for the purchase of transport services for state (municipal) needs.

223 Utilities.

224 Rent for the use of property.

225 Works, services for the maintenance of property (repair of furniture, premises, overhaul)

226 Other works, services (payment for accommodation on a business trip, laundry, sanitation, software products)

II Group. 300 Receipt of non-financial assets. This group is detailed by articles 310-340, which group operations related to the acquisition, creation of objects of non-financial assets.

Art. 310 Increase in the value of property, plant and equipment. This article includes the costs of paying for contracts for the construction, acquisition (manufacturing) of objects related to fixed assets into state, municipal ownership, as well as for the reconstruction, technical re-equipment, expansion and modernization of fixed assets owned by state, municipal property received in rent or free use.

Art. 320 Increase in value intangible assets. This article includes the costs of paying for contracts for the acquisition of exclusive rights to the results of intellectual activity or means of individualization into state, municipal property, including:

Works of science, literature and art;

Scientific developments and inventions, industrial designs and utility models, breeding achievements;

Trademarks and service marks;

Know-how and objects of related rights;

Software and databases for computers;

Other intangible assets.

Art. 330 Increase in the value of non-produced assets. This article includes expenses for increasing the value of non-produced assets in state, municipal ownership that are not products of production (land, resources, subsoil, etc.), the ownership rights to which must be established and legally fixed.

Art. 340 Increase in value inventories. This article includes the costs of paying for contracts for the acquisition (manufacturing) of objects of material reserves that are not related to fixed assets (food rations for military personnel and persons equated to them, building materials, timber materials, spare parts and components for fixed assets, returnable and exchange containers, books, brochures, catalogs not intended for acquisition library fund, other printed materials (except for printed materials and periodicals (newspapers, magazines)).

Planning expenses in a budgetary organization.

The main goal of cost planning in budgetary institutions is financial support for the effective operation of the institution and its structural divisions. To achieve this goal, it is necessary:

Organization of medium-term and annual planning of the institution's activities;

Coordination of the work of various departments of the institution for the provision of services, attraction and use of budgetary and extrabudgetary sources of funding;

Evaluation of the effectiveness of certain types of activities provided by the institution;

Control over the receipt and expenditure of budgetary and extrabudgetary funds by the founder and institution.

Financial planning in budgetary institutions is based on the following principles:

Completeness of reflection of income and expenses;

Target nature of expenses;

Separation of expenses;

Personal responsibility.

The financial planning system includes objects and subjects of planning. Planning objects are cash flows. Planning subjects- the head of the institution, the planning and financial service, the responsibility centers of the institution. Responsibility Center is a subdivision of an institution, a direction of its activity or an individual, for which planning and control are carried out.

Financial planning in a budgetary organization consists of a number of stages:

1) coordination with the founder of activities for the provision of services;

2) assessment of the use of available labor, material and financial resources for the provision of budgetary services and the identification of reserves of resources that can be directed to the implementation of extrabudgetary activities of the institution;

3) the choice of areas in which the institution is granted the right to carry out activities related to the attraction and expenditure of extrabudgetary funds;

4) compiling a list of paid services that the institution has the right to provide;

5) determination of the list of property that the institution has the right to lease;

6) establishment of control volumes of activities for the provision of budgetary services in kind and in monetary terms;

7) establishment of control volumes of activities related to the attraction and expenditure of extra-budgetary funds in kind and in monetary terms;

8) coordination of plans for budgetary and extrabudgetary activities of the institution.

In the course of financial planning, the following procedures are performed:

– reviewing the milestones of the medium-term plan for the coming year and assessing the possibility of achieving them;

- drawing up an activity plan for the provision of budgetary services;

- drawing up a plan of activities related to the receipt and expenditure of extrabudgetary funds;

- budgeting out budget revenues and expenses;

– consideration and approval of the action plan and estimates of extra-budgetary income and expenses;

– amendments to the medium-term action plan;

– adjustment of the activity plan and estimates in the process of execution;

– control and analysis of the implementation of the activity plan and budget;

- preparation of a medium-term plan for the next planning period.

Financial planning in budget-supported institutions is based on the preparation of various estimates. On the basis of natural indicators (number of persons served, floor space, etc.) and financial norms, budget estimates of expenditures are compiled. Budget estimates can be of several types.

Individual estimates compiled for a particular institution or for a particular event.

General estimates compiled for a group of similar institutions or activities.

Cost estimates for centralized activities are developed by departments for financing and activities carried out in a centralized manner (purchase of equipment, construction, repair, etc.).

Summary estimates combine individual estimates and estimates for centralized activities, i.e. These are estimates for the department as a whole.

The estimate is compiled by the institution in the form developed and approved by the main manager of budget funds, containing the following required details:

1) approval stamp containing the signature (and its transcript) of the head authorized to approve the estimate of the institution, and the date of approval;

2) the name of the form of the document;

3) the financial year for which the information contained in the document is provided;

4) the name of the institution that compiled the document and its code according to the All-Russian Classifier of Enterprises and Organizations (OKPO), the name of the main manager of the budget funds that compiled the document (a set of estimates of institutions);

5) code according to the Consolidated Register of the main administrators, administrators and recipients of federal budget funds for the main administrator of federal budget funds (SRRPBS code) (for federal institutions);

6) the name of the units of measurement of indicators included in the estimate, and their code according to the All-Russian Classifier of Units of Measurement (OKEI);

The estimate is compiled by the institution on the basis of the calculated indicators developed and established by the main manager (manager) of the budget funds for the financial year, characterizing the activities of the institution and the adjusted volumes of limits of budget obligations.

Substantiations (calculations) of the planned estimated indicators used in the formation of the estimate are attached to the estimate submitted for approval. The approved estimates of budgetary institutions are their financial plans for a certain period of time.

With the preparation of estimates of budgetary institutions, the following tasks are solved:

– provision of budgetary institutions with state financing;

– analysis of proposed expenditure projects and reports on the use of funds;

- control over the efficient and economical use of funds.

The main methods of planning budget expenditures are program-target and normative.

Program-target method budget planning consists in systematic planning of the allocation of budgetary funds in accordance with the approved target programs drawn up for the implementation of economic and social tasks. This method of planning financial resources contributes to the observance of a unified approach to the formation and rational distribution of funds of financial resources for specific programs and projects, their concentration and intended use, and improvement of control. In turn, all this increases the level of efficiency of absorption of funds.

Planning of funds to finance budget activities, budgeting of budgetary institutions are largely based on the use of normative method planning expenses and payments. Norms are established by legislative or by-laws. Such norms are either the monetary expression of in-kind indicators of meeting social needs (for example, the norms of spending on food for the population in budgetary institutions, providing them with medicines, soft equipment, etc.), or the norms of individual payments (for example, the wage rate, the amount of benefits, scholarships and etc.), or norms based on the average statistical values ​​of expenses for a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.).

14. Budget rationing as the basis for planning budget expenditures.

Budget rationing- setting the amount (norms) of expenditures of budgetary institutions for certain types of costs: these are, for example, the norms of costs for study guides At school; for medicines, underwear, food for patients in medical institutions; for office expenses, heating, lighting of institutions, etc.

Normative cost planning method and payments is used mainly in planning funds for financing budgetary measures and budgeting budgetary institutions. Norms are established by legislative or by-laws. These rules may be:

- monetary expression of natural indicators of satisfaction of social needs (for example, the norms of expenses for food of the population in budgetary institutions, providing them with medicines, soft equipment, etc.);

- norms individual payments (for example, salary rate, allowances, scholarships, etc.);

- norms based on the average statistical values ​​of expenses for a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.).

Norms can be obligatory(established by the government or territorial authorities) or optional(established by departments).
Budget rules can be simple(for certain types of expenses) and enlarged(for the total cost or for the institution as a whole).

Consumption rates of medical institutions for medicines and food for patients are set for one patient, and according to the contingent (number) of patients, the amount of allocations to the hospital for these expenses is determined. Expenses for food in kindergartens are determined on the basis of the norm (ration) of nutrition established for one child. Consumption rate of institutions for stationery is set based on the need for them by one employee, for heating with wood - per stove or per cubic meter of the building, for lighting - per square meter of area, etc.

The basis for calculating budget expenditures are material norms: set of linen for one place in kindergarten, on a bed in a hospital; diet (composition and quantity of products) per child or per patient per day; the amount of firewood per 1 cubic meter m during the heating season, etc. The material norm, expressed in money (at state prices), is called financial norm. Expenses in the estimates of budgetary institutions for individual needs are determined according to financial norms.

Budget classification of the Russian Federation

By its very nature, a classification of general government transactions is a grouping of transactions in the general government sector based on their economic content.

CLASSIFICATION OF BUDGET INCOME

The structure of the 20-digit budget revenue classification code is presented in the form of four components:

1) chief administrator of budget revenues (categories 1–3);

2) type of income (group, subgroup, item, subitem, element) (categories 4–13);

3) subtype of income (categories 14–17);

4) classification of operations of the general government sector related to budget revenues (categories 18–20).

The structure of the budget revenue classification code

The code of the chief administrator of budget revenues consists of three digits. It is established by the law (decision) on the budget. Assignment to the chief administrators of budget revenues of codes of classification of budget revenues is carried out on the basis of the powers they exercise to present claims for the transfer of property, including funds, to a public law entity.

The income type code (bits 4–13 of the budget income classification code) consists of 10 characters and includes:

group (category 4);

subgroup (categories 5, 6);

article (categories 7, 8);

Sub-article (bits 9-11);

element (digits 12, 13).

The income group has the following meanings:

· 100 - tax and non-tax revenues;

· 200 - gratuitous receipts.

Further detailing of the code for the type of budget revenues is carried out in the context of the relevant articles and sub-articles in accordance with the Instructions on the application procedure budget classification Russian Federation, approved by order of the Ministry of Finance of Russia dated July 01, 2013 No. 65n.

In digits 18–20 of the code for classifying budget revenues, KOSGU is used (Appendix 4 to the Instructions on the procedure for applying the budget classification of the Russian Federation). This grouping reflects the economic content of operations carried out in the public administration sector.

CLASSIFICATION OF BUDGET EXPENDITURES

The grouping of expenditures of budgets of all levels is a classification of budget expenditures.

Chief manager of budgetary funds

Chapter

Subsection

Target Article

Type of expenses

Article (subarticle) of the classification of operations of the general government sector related to budget expenditures

program

subroutine

Chief stewards (ranks 1–3). The list is given in Appendix 9 to Order No. 65n and is established by the law (decision) on the relevant budget as part of the departmental spending structure.

Sections, subsections (bits 4–7). There are 14 sections in the classification of budget expenditures.

They reflect the direction of financial resources for the implementation of the main functions of the state. The sections are detailed by subsections specifying the direction of budgetary funds for the performance of state functions within the sections.

An example of the classification of budget expenditures

Section 0700 "Education" consists of nine subsections. It accumulates the costs of a purposeful process of education and training in the interests of a person, society, and the state. Thus, subsection 0702 “General education” reflects expenses for primary general, basic general, secondary (complete) general education. Here are the costs of maintenance and support educational process educational institutions, institutions for out-of-school work with children, special (correctional) institutions.

Target articles. The target item code consists of seven characters - bits 8–14 of the 20-digit budget expenditure classification code. At the same time, digits 11 and 12 are intended for coding the program of the corresponding target item, and digits 13 and 14 are for coding a subprogram specifying (if necessary) the direction of spending funds within the program.

Types of expenses (categories 15–17) detail the directions of financing budget expenditures both by target items and by target programs of budget expenditures.

The lists of types of expenses used in the budgets of the constituent entities of the Russian Federation and local budgets are formed by the relevant financial authority based on expenditure obligations to be fulfilled at the expense of the relevant budgets.

In digits 18–20 of the budget expenditure classification code articles and sub-articles of KOSGU are given (contained in Appendix 4 to the Instructions on the procedure for applying the budget classification of the Russian Federation).

CLASSIFICATION OF SOURCES OF FINANCING OF BUDGET DEFICIENCY

The classification code for sources of financing budget deficits consists of 20 categories and includes:

· code of the chief administrator of budget deficit financing sources (categories 1–3);

· codes of the group, subgroup, article and type of source of financing of budget deficits (bits 4–17);

· classification code for operations of the general government sector related to sources of financing budget deficits (digits 18–20).

The list of chief administrators of sources of financing budget deficits is approved by the law (decision) on the relevant budget.

Groups and subgroups (categories 4–7) are established by the budget legislation of the Russian Federation and are the same for the budgets of the budget system of the Russian Federation, for example 4600 - “Other loans (budget loans)”.

Further detailing of subgroups of the code of sources of financing of budget deficits is carried out by means of articles and types of sources of financing of budget deficits.

At the same time, the six-digit code of the article of sources of financing budget deficits is detailed by a sub-article and an element - respectively, categories 3, 4 and 5, 6 of its six-digit code.

The element of sources of financing of budget deficits reflects the belonging of the source of financing of the budget deficit to the corresponding budget of the budget system, for example, the code of the element of sources of financing of budget deficits:

01 - federal budget;

· 10 - the budget of the settlement.

The concept of organization costs. In the Russian Federation, the composition of expenses of organizations is regulated by tax code RF and Accounting Regulations PBU. Organization expenses. The concept of organization costs. In modern economic literature and in practice, interrelated concepts are used: costs costs costs, but there are differences between them.

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Introduction 3

1. The concept of "organization costs" 4

2. Classification of expenses of the organization 6

2.1 Classification of expenses in accounting 7

2.2 Classification of expenses in tax accounting 10

2.3 Classification of costs (expenses) in management accounting 11

Conclusion 21

References 22

Appendix 1 24

Introduction

The complex processes of reforming the economy require new approaches to the organization of production and economic activity, principles and methods of production management.

Because under the conditions market economy the main goal of the enterprise is to achieve maximum profit, it is difficult to overestimate the role of enterprise cost analysis and management.

Modern economic conditions and the increasing role of new technologies in the world put forward new requirements for the cost management system, both from the state and from the owners and managers of enterprises. The primary task of building a management accounting system at an enterprise is to obtain a structured flow of management data in a certain way, suitable for accompanying management processes. The organization of production accounting at enterprises mainly depends on the technology and organization of production, the nature of manufactured products, the management structure and other factors that determine the processes of documenting business transactions, their systematization, generalization and display, maintenance of synthetic and analytical accounting, delineation and distribution of costs, etc. Therefore, one of the problems of cost accounting is the dependence on the characteristics of the relevant industry or type economic activity. Therefore, the accounting of expenses at enterprises of different sectors of the sphere of material production and non-productive sphere of activity is considered in many scientific works.

The formation and accounting of expenses largely depends on their clear and functional classification.

In the Russian Federation, the composition of expenses of organizations is regulated by the Tax Code of the Russian Federation, as well as Accounting Regulations (PBU) 10/99 “Expenses of the Organization”. These regulations provide generalized information, without taking into account the specific aspects of the activities of individual enterprises. Today, for managers to predict current and strategic management decisions, and control costs by areas of activity and responsibility centers, the generally accepted classification of costs is not enough. Accordingly, production entities independently choose methods of cost accounting and costing, methods of grouping costs, determine the degree of detail of information about them, depending on the type of activity of the organization, the industry sector of the enterprise, the volume of their activities and the needs to justify management decisions.

1. The concept of "expenses of the organization".

In modern economic literature and in practice, interrelated concepts are used: “costs”, “expenses”, “costs”, but there are differences between them. The correct identification of these concepts is not only of theoretical importance, the formation of adequate results of the economic analysis of the enterprise's activities depends on this.

Vyacheslav Konstantinovich Sklyarenko gives a clear explanation of the difference between these three concepts:

"Expenses - this is a monetary assessment of the cost of material, labor, financial, natural, informational and other types of resources for the production and sale of products for a certain period of time. As can be seen from the definition, costs are characterized by: monetary value of resources, providing the principle of measuring various types of resources; target setting (associated with the production and sale of products in general or with some of the stages of this process); a certain period of time, i.e., must be attributed to products for a given period of time. Costs include investments in fixed and working capital and can be recognized as expenses in reporting period or assets that will become expenses in future periods.We note another important property of costs: if the costs are not involved in production and are not written off (not completely written off) to this product, then the costs are converted into stocks of raw materials, materials, etc., stocks in work in progress, stocks of finished products, etc. ”Thus, the concept of "costs" is broader than the concept of "expenses". Baskakova O.V gives the following example: “an enterprise acquires raw materials for the production of products and has corresponding costs. Part of the raw materials in the reporting period was consumed in production, and finished products were sold.In this case, the costs of the used raw materials are recognized as expenses for the production and sale of products. Another part of the raw materials was used in production, but as of the reporting date, the products have not reached the stage of readiness, therefore, in the statements, they will be reflected in the asset balance sheet as work in progress. The third part of the purchased raw materials remained in the warehouse, the cost of this raw material will also be reflected in the asset of the balance sheet as a stock. The transformation of costs into expenses in this example is accompanied by the disposal of assets. The concept of "costs" is used in management accounting and affects all activities of the organization.

According to the accounting regulation "Expenses of organizations" PBU 10/99:

« The expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

According to the tax code of the Russian Federation (part 2, chapter 25, article 252): “Expenses are reasonable and documented costscarried out (incurred) by the taxpayer. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

In addition, a number of conditions are provided for the recognition of expenses in accounting and the income statement. Thus, V. I. Sklyarenko comes to the conclusion that:

“Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income. Note that the classification of expenses for taxation and accounting purposes differs significantly.

Expenses - these are the costs of a certain period of time, documented, economically justified (justified), fully transferring their value to the products sold during this period. Unlike costs, costs cannot be in a state of inventory, they cannot be related to the assets of the enterprise. They are reflected in the calculation of the profit of the enterprise in the income statement. As already mentioned, the concept of "costs" is broader than the concept of "expenses", however, under certain conditions, they can coincide.

As for understanding the concept of “costs”, Sklyarenko gives the following explanation: “The concept of “costs” is used in economic theory and practice as the concept of "costs" in relation to the production of products (works, services) in general or its individual stages. Some authors consider the concepts of "production costs" and "production costs" as identical, but this is not true. The concept of "costs" is broader than the concept of "costs".

Costs - This is a combination of various types of costs for the production and sale of products as a whole or its individual parts. For example, production costs are the costs of material, labor, financial and other types of resources for the production and sale of products. In addition, “costs” include specific types of costs: the unified social tax, losses from marriage, warranty repairs, etc. The concepts of “production costs” and “production costs” can coincide and be considered as identical only under certain conditions.

Having given a clear description of the differences between the concepts of "costs", "expenses", "costs", let's move on to considering the issue of classifying the organization's expenses.

1. Classification of expenses of the organization.

In a general sense, classification is the distribution of objects, phenomena and concepts into classes, departments, depending on their common features.

Cost classification is a scientifically based grouping of costs according to certain homogeneous characteristics for the purposes of accounting, analysis, control, planning and management decision-making regarding the production process. This is their systematization and grouping in accordance with the needs of management. Cost information, which is grouped in different ways, is necessary for the efficient and accurate management of the enterprise.The use of classifications, according to V. Kerimov, helps not only to better plan and take into account costs, but also to analyze them more accurately, as well as to detect certain relationships between individual types of costs and calculate the degree of their impact on the level of cost and profitability of production.

1. Classification of expenses in accounting.

In PBU 10/99 p.4: “r The expenses of the organization, depending on their nature, conditions for implementation and areas of activity of the organization, are divided into:expenses for ordinary activities and other expenses;

Expenses for ordinary activitiesare the costs associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services ... ... Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions th. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.). (item 5)

When forming expenses for ordinary activities, they should be grouped according to the following elements:

material costs;

labor costs;

depreciation;

other costs. (item 8)

other expenses according to par. 11 are: expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets; costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; costs associated with participating in authorized capitals other organizations; expenses associated with the sale, disposal and other write-off of property, plant and equipment and other assets other than cash (except foreign exchange), goods, products; interest paid by the organization for providing it with the use of funds (credits, loans); costs associated with the payment for services rendered credit organizations; deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity; fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; amounts accounts receivable for which the term has expired limitation period, other debts that are unrealistic to collect; exchange differences; the amount of depreciation of assets; transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events; other expenses."

Classification of expenses in tax accounting.

According to article 252 of the Tax Code of the Russian Federation: “Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided intocosts associated with production and sales, and non-operating expenses.

R costs associated with the production and implementation , (Article 253 of the Tax Code of the Russian Federation) include:expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (works, services, property rights);expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition; development costs natural resources; expenses for Scientific research and experimental design developments; expenses for compulsory voluntary insurance; other expenses related to production and (or) sale. These costs are divided into:

material costs;

labor costs;

the amount of accrued depreciation;

other expenses.

non-operating expenses(Article 253 of the Tax Code of the Russian Federation). The composition of non-operating expenses not related to production and sale includes reasonable costs for the implementation of activities not directly related to production and (or) sale. Such expenses include, in particular:

1. expenses for the maintenance of property transferred under a lease (leasing) agreement (including depreciation on this property).
2. interest expense on debt obligations of any kind
3. expenses for organizing the issue of own valuable papers
4. expenses related to the servicing of acquired securities
5. foreign exchange losses
6. court expenses and arbitration fees
7. banking expenses
8. expenses for holding meetings of shareholders (participants, shareholders)
9. …other reasonable expenses.”
   1. Classification of costs (expenses) in management accounting

At the moment, there are a large number of classifications of costs according to various criteria: by responsibility centers, by types of products, by the method of inclusion in the cost price, by expediency, by the frequency of occurrence, by type, by the degree of influence of production volume on the level of costs, etc. As a rule, The classification of costs is carried out at the enterprise depending on the goal that must be achieved with its help. This is due to the fact that management accounting is not regulated by law and is more creative and futurological in nature. Therefore, business entities independently develop and apply a cost accounting methodology.

The issue of cost classification is very relevant and is studied in the works of well-known economists. In the economic literature, there are different directions for classifying costs (see Table 1).

Directions of cost classification

Table 1

Source information	Cost type
		Direct and indirect	Permanent and variables mixed	Main and invoices	Economic
F. Butynets , S. Golov	By the nature of the connection with a certain object	For making managerial decisions	For acceptance managerial decisions	By elements and become- cost pits (elements (Expenditures)
L. Napadovskaya		Depending on the production volume	Economic roles in the process production	By economic content (elements of expenses, costing items)
V. Sopko, Z. Gutsaylyuk, M. Shchyrba, M. Benko	According to the method of attribution to the cost of production	Relative to to the volume of production	Relative to to economic process	By elements for- spending. Articles costs
V. Laziness, V. Gli- wreath	According to the methods of re- bear the cost for products	By degree of influence production volume per cost level		Economic elements and articles (types of costs)
N.M. Grabova	By the way cheniya in the cost product bridge	Based on release dependency products	According to the target board (basic nye, for service nie, for management)	By economic content (operational, financial, unusual, emergency)
O. Kaverina	For costing	To prepare in- formations regarding operational, tactical and stra- tag management decisions		For costing (cost elements, costing items)
O. Nikolaeva, T. Shishkova	By the way cheniya in the cost product bridge	Relative to to the volume of leadership		Economic roles in the process production
T. Karpova	According to the method cost savings product bridge	Relative to to the volume of leadership	By appointment	By type (elements expenses, items costing)

Baskakova O.V. proposes to classify expenses according to the following criteria:

"1. For economic elements:

Material costs;

Labor costs;

Deductions for social needs;

Depreciation;

Other expenses.

Material costs is the cost of all types of raw materials, basic and auxiliary materials, with the exception of returnable waste, the cost of purchased components, auxiliary materials, fuel, electricity, etc.

Labor costs include all types of wages, bonuses, wages under concluded contracts, the cost of finished products, issued in the form of payment in kind.

Social contributions are insurance premiums enterprises according to the standards established by the state in pension fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance.

Depreciation is the amount of depreciation deductions.

Other expenses are all other expenses included in the cost of production.

Grouping costs by economic elements allows you to determine and analyze the structure of the cost of production. Depending on the share of this or that type of expenses in the cost price, the products of enterprises can be divided, respectively, into material-intensive (a high share material expenses in the cost of production), labor-intensive (a high share of labor costs) and capital-intensive (depreciation of fixed assets prevails). This grouping allows us to estimate the share of living and materialized labor in the cost

products.

2. According to the calculation items. On this basis, expenses are allocated in order to determine the cost of a unit of production. When grouped by costing items, expenses are combined according to the areas of use, according to the place of occurrence: directly in the production process, in servicing production, in enterprise management, in the field of product marketing. In modern conditions, enterprises independently determine the list of costing items. A typical grouping of expenses by costing items has next view:

1) raw materials and materials;

2) returnable waste (subtracted);

3) purchased products, semi-finished products and third-party services

industrial organizations;

4) fuel and energy for technological purposes;

5) wages of production workers;

6) deductions for social needs (insurance contributions);

7) expenses for the preparation and development of new production;

8) expenses for the maintenance and operation of equipment;

9) losses from marriage (within the limits);

10) workshop (general production) expenses;

11) general business (administrative) expenses;

12) non-production (commercial) expenses.

Based on the grouping of costs by costing items by type of product, three types of cost are distinguished:

Technological cost - (includes costs for the technological process (1-6 points)

Workshop cost - includes the cost of manufacturing products within the workshop (from 1 to 7 points);

Production cost characterizes all expenses of the enterprise for the production of products, including general running costs(from 1 to 11 points);

Full cost characterizes the expenses of the enterprise not only for production, but also for the sale of products (1-12 points)

3. Depending on the method of attributing to the cost of certain types of products. On this basis, the costs of enterprises are divided into direct and indirect. Direct costs are directly related to the production of this particular type of product and are included in its cost directly in most cases on the basis of the norms in force at the enterprise.indirect costsassociated with the processes of organization, maintenance of production, management: the cost of maintaining and operating equipment, workshop, general production, management costs. These costs cannot be directly attributed to the cost of individual types of products, so they are distributed among various products in proportion to a reasonable basis.

4. By the nature of dependence on changes in production volumes (in the short term). In accordance with this feature, all costs are divided into two groups:

Variables (conditional variables) these are expenses, the amount of which changes with changes in production volumes.

Fixed (conditionally fixed) these are expenses, the amount of which is relatively stable (slightly changes) with changes in production volumes in the short term.

5. By rationality. In accordance with this feature, productive and non-productive costs are distinguished.

Productive- these are the costs that ensure the production of products (works, services) of the established quality with rational technology and organization of production. These costs are taken into account when drawing up a planned cost estimate and calculating the cost of production.

Unproductiveexpenses arise in connection with the violation of the technological regime, shortcomings in the organization of production and management (marriage, losses from downtime).

6. By functional role during the production process. This feature allows you to subdivide all costs into two types: main and overhead.

Basic expensesare directly related to the technological process of manufacturing products.

Overheads- these are the costs associated with the maintenance and organization of production, as well as the management of the enterprise. These are general production and general business expenses.

7. By responsibility centers. This feature allows you to subdivide the costs of production at different levels of their formation, depending on the production and organizational structure of the enterprise. Responsibility centers are structural subdivisions of the enterprise, organizational units that fully control certain aspects of activity, and their leaders independently make management decisions within these aspects and are responsible for fulfilling the planned targets set by them. According to the centers of responsibility, the costs of the main, auxiliary shops, service units, marketing structures, etc. are allocated.

In management accounting, Professor F. Butinets distinguishes the following main groupings of costs:

by cost elements (material costs, labor costs, social insurance contributions, depreciation, other operating costs);

by calculation items;

according to the method of inclusion in the costs of individual structural divisions of the enterprise (direct and indirect costs);

in terms of production volume (variables and constants);

by reporting periods (expenses of reporting periods and expenses of future periods);

by functional purpose

L.V. Napadovskaya classifies the costs depending on the strategic areas of activity (short-term and long-term); depending on the period of occurrence (actual, planned, forecast); depending on the possibility of planning (scheduled and unplanned). An integrated approach to the classification of costs has also found support among other economists. In particular, V. Bachinsky outlined his vision of cost classification, which is divided into four components depending on the purpose and function of management:

classification for planning, regulation and decision making; classification for accounting and costing;

classification for evaluation and analysis of economic activity; classification for control and regulation.

T. Karpova offers two signs of cost classification: by type of activity (expenses associated with the creation and storage of stocks, production, financial marketing and organizational activities) and by accounting purposes (calculation and evaluation of manufactured products; decision-making and planning; control and regulation) .

According to Shulyak, an enterprise in the process of economic activity carries out a rather complex set of cash costs. Based on the economic content and intended purpose, they can be combined into several independent groups:

reproduction costs production assets;

Expenses for social and cultural events; operating expenses;

Expenses for the production and sale of products (works, services).

reproduction costsproduction assets ensure the continuity of production and create conditions for the sale of products. Expenses for the formation and reproduction of fixed assets, i.e. for the creation, reconstruction, expansion and restoration of fixed assets

production purposes, carried out at the expense of own funds enterprises, bank loans, budget allocations. Working capital advanced for the formation of stocks of inventory items, backlogs of work in progress, finished products in stock and settlements are restored after receipt of proceeds to the settlement account of the enterprise. The increase in working capital is carried out at the expense of profit remaining at the disposal of the enterprise, and a bank loan.

Enterprises also carry outexpenses for social and cultural eventsaimed at improving the skills of employees, training personnel, improving the socio-cultural and living conditions of employees of enterprises. This also includes expenses for the creation and reconstruction of fixed assets for non-industrial purposes, the maintenance of clubs, preschool children's institutions, children's recreation camps, the operation medical institutions. These expenses, which are important for the social development of teams, are not included in the cost of production and are carried out at the expense of profits, budgetary and targeted revenues, funds from trade union organizations, income from clubs, income from parents income from parents in the form

payments for the maintenance of children in preschool institutions, etc.

Expenses for the production and sale of products (works, services)occupy the largest share in all expenses of the enterprise. They consist of the costs associated with the use in the production process of products (works, services) of fixed assets, raw materials, materials, components, fuel and energy, labor and other costs. The amount of profit of the enterprise depends on the formation of this group of expenses. Expenses for the production and sale of products (works, services) are reimbursed after the completion of the circulation of funds at the expense of proceeds from the sale of products (works, services).

Schematically, production costs can be represented in the form of a scheme according to Rossina N.S. (See Appendix 1)

Radchenko E.M. argues that the most important is the way in which costs are classified according to economic substance and purpose in manufacturing process. The main features by which the classification is carried out are: firstly, homogeneity in economic content, and secondly, the commonality of the production purpose and cost center. In accordance with these features, all costs that make up the cost are classified according to primary economically homogeneous elements and cost items. When classifying costs according to economically homogeneous elements, it does not matter where and for what purpose certain types of resources are spent, it is only necessary that the costs included in one group have the same economic nature.

The meaning of this cost grouping is as follows. Firstly, such a grouping makes it possible to single out the costs of materialized (material labor) and living labor. It must be borne in mind that in all cases only acquired material resources are taken into account by the elements. Costs of material resources consumed in the production process own production cannot be directly attributed to the relevant elements, since the costs associated with the production of these resources are a complex of heterogeneous expenses of the enterprise that relate to different economic elements.

The costs in the form of means of labor are displayed in the cost price through depreciation. The costs of living labor are represented by the main and additional salary of all industrial and production personnel of the enterprise, as well as deductions for social insurance. All other costs are relatively small (but inevitable in the production and economic activities of the enterprise), cannot be attributed to separate elements and therefore they are included in one economic element “Other cash costs”.

Secondly, grouping costs by elements allows you to find economic features individual industries and industries: their material intensity, energy intensity, capital intensity and labor intensity, which make it possible to determine the main directions for reducing the cost of production for each enterprise.

Thirdly, this grouping allows you to link in monetary terms the plan at cost with other sections of long-term or annual plans of an enterprise or industry. However, to manage the activities of both the enterprise and its divisions, it is important to know not only the total amount of costs for one or another economic element, but also the amount of costs for the production of certain types of products, as well as the specific purpose and place of their occurrence. Based on the element-by-element approach, it is impossible to determine the unit cost of a specific product, since when producing several types of products, it is extremely difficult to allocate costs by elements to individual types of products. In addition, the grouping by elements does not include the costs associated with the sale of products.

Conclusion

The grouping of cost types according to individual characteristics is the basis for accounting, analysis and costing of products. In addition, cost grouping helps to find a solution in non-standard situations, in new areas of activity. Cost classification is needed to determine the cost of production, unit cost of production and for pricing. The grouping of costs is important not only for calculating the cost, but also for establishing a certain relationship between them for the purpose of mutual control and coordination. Such coordination is possible only if there is an economically justified classification of costs for certain groups, which is also of great importance for the economic analysis of the cost, the establishment and evaluation of factors for its formation and reduction. One of the defining moments of the rational organization of cost accounting is their economically justified classification, which, in turn, depends on the correct choice of classification features.

The correct organization of management accounting at the enterprise, accounting for costs at all stages of production and performance of work (services) ultimately contributes to making a profit, and, as a result, increasing the profitability of the organization as a whole.

List of used literature:

1. Baskakova O. V. Economics of an enterprise (organization): Textbook / O. V. Baskakova, L. F. Seiko. M.: Publishing and Trade Corporation “Dashkov and K°”, 2013. 372 p.

2. Butynets F. F. ta in. Accounting managerial appearance. 3rd view., add. i rework. Zhytomyr: PP "Ruta", 2005. 480 p.

3. Accounting form / V. Sopko, 3. Gutsaylyuk, M. Shchirba and others Ternopil: Aston, 2005. 496 p.

4. Golov S. F. Management appearance. Kyiv: Libra, 2003. 704 p.

5. Grabova N. M. Theory of accounting form / for ed. M. V. Kuzhelny. 6th view. Kyiv: Vidavnitstvo A.S.K., 2004. 266 p.

6. Kaverina O. D. Management accounting: systems, methods, procedures. M. : Finance and statistics, 2003. 352 p.

7. Karpova T. P. Management accounting. M. : UNITI, 2000. 350 p.

8. Kerimov V. E. Management accounting: textbook. M. : Marketing, 2001. 268 p.

9. Laziness B. C., Glivenko V. V. Accounting appearance in Ukraine: basic practice: navch.posib. Kyiv: Center for Primary Literature, 2004. 576 p.

10. Tax Code of the Russian Federation [Electronic resource]. Access mode: http://www.nalog.ru/rn77/about_fts/docs/3964208/

11. Napadovska L. V. Management oblіk - Kyiv: Book, 2004. - 544 p.

12. Napadovska L. V. Management appearance: monograph.-Dnipropetrovsk: Science and education, 2000. 450 p.

13. Nikolaeva O. E., Shishkova T. V. Management accounting. 2nd ride, corrected and additional M. : Editorial URSS, 2001. 336 p.

14. Regulation on accounting"Expenses of the organization" (PBU 10/99).[Electronic resource]. Access mode:http://minfin.ru/ru/perfomance/accounting/accounting/legislation/positions/

15. Radchenko E.M. Classification of costs and their formation in the chemical industry // Bulletin of the Omsk University. Series "Economics". 2012. No. 4. S. 196203.

16. Rossina N.S. Accounting. Analysis. Audit Reference schemes and tables. Teaching and visual aid. GOU VPO "Yaroslavl State Pedagogical University named after I.I. K.D. Ushinsky, 2009

17. Sklyarenko V.K. “What is the difference between costs, expenses and costs?” Educational system: Elitarium 2.0. [Electronic resource]. Access mode:http://sdo.elitarium.ru/zatraty_raskhody_izderzhki/

18. Shulyak P. N. Enterprise Finance: Textbook. - 6th ed., revised. and additional M.: Publishing and Trade Corporation "Dashkov and Co", 2006. 712 p.

PAGE\*MERGEFORMAT 22

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1. The code for classifying budget expenditures consists of:
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2) code of the section, subsection, target item and type of expenses;
3) classification code for operations of the general government sector related to budget expenditures.

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0100 - General government issues;
0200 - National Defense;
0300 - National Security and Law Enforcement;
0400 - National economy;
0500 - Housing and communal services; 0600 - Environmental protection; 0700 - Education; 0800 - Culture, cinematography; 0900 - Health care; 1000 - Social policy; 1100 - Physical culture and sports; 1200 - Mass media; 1300 - Service of the state and municipal debt;
1400 - Interbudgetary transfers of a general nature to the budgets of the constituent entities of the Russian Federation and municipalities.

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Sections and subsections of the classification of expenses are uniform and are used in the preparation, approval and execution of budgets of all levels of the budget system of the Russian Federation. So, for example, section 0700 "Education" is represented by the following subsections:
0701 - Pre-school education;
0702 - General education;
0703 - Primary vocational education;
0704 - Secondary vocational education;
0705 - Vocational training, retraining and advanced training;
0706 - Higher and postgraduate professional education;
0707 - Youth policy and health improvement of children;
0708 - Applied scientific research in the field of education;
0709 - Other issues in the field of education.

As an illustrative example, we will give the structure of federal budget expenditures for 2014 for the relevant subsections of section 0700 "Education".

Based on the presented data, we can conclude that the key area of ​​federal budget spending for 2014 under the subsections of the Education section is Higher and Postgraduate Vocational Education (about 80%).

Target articles provide binding of budget allocations to specific areas of activity of subjects of budget planning and participants in the budget process, within the subdivisions of the classification of budget expenditures.

The target item code consists of seven characters - from 8 to 14 digits of the 20-digit expense classification code. At the same time, digits 8-10 determine the code of the target article itself, digits 11-12 - the program code, with the help of which the target items were detailed, digits 13 to 14 - the subprogram code, specifying, if necessary, the direction of spending funds within the framework of the corresponding program. For example, the target article code 02 1 0000 means that federal budget expenditures belong to state program of the Russian Federation 02 "Development of education" for 2013-2020, subprogram 1 "Development of vocational education 1.

The lists of target items used in the budgets of the constituent entities of the Russian Federation and local budgets are formed by the relevant financial authority in accordance with the expenditure obligations to be fulfilled at the expense of the relevant budgets. For example, the list of target articles established for the federal budget includes the target article code 100 00 00 “Federal Target Programs”.

This target article reflects federal budget expenditures for the implementation of federal target programs (subprograms) in accordance with the list approved in the established manner, including research and development work, budget investments and other activities. The code of the specified target article includes a program slice - 4 characters, including 4 and 5 characters - the code of the federal target program. For example:
1000200 - Federal target program "Culture of Russia (2012-2018)"
1000600 - Federal Target Program "Russian Language" for 2011-2015
1001200 - Federal target program "Development of the water management complex of the Russian Federation in 2012-2020".

The program cut of the target items intended to reflect the costs of ensuring public regulatory obligations is applied as follows:
- program code (4, 5 characters of the seven-digit code of the target article) reflects the belonging of the expenses to the relevant law, other regulatory legal act establishing the payment;
- subprogram code (6, 7 signs of the seven-digit code of the target article) specifies the types of payments within the framework of the law encoded at the program level, other regulatory legal acts.

Public regulatory obligations are, for example, monthly additional payments to pensions for certain categories of pensioners, state scientific scholarships for young scientists in Russia, awards from the Government of the Russian Federation in the field of culture and education, etc.

The last three characters of the budget classification code for budget expenditures consist of the classification code for general government operations related to budget expenditures.

Common for the budgets of the budgetary system of the Russian Federation, the items of operations of the public administration sector in group 200 "Expenses" are:
210 - wages and accruals for wage payments;
220 - payment for works, services;
230 - service of the state (municipal) debt;
240 - gratuitous transfers to organizations;
250 - gratuitous transfers to budgets;
260 - social security;
290 - other expenses.

Income and expenses state budget very diverse in terms of sources, target direction and other characteristics. To ensure proper planning and accounting of budget revenues and expenditures throughout the country, they must be classified. The most important condition for ensuring the unity of the budget system is its organization in the context of budget classification items.
The budget classification is understood as a scientifically substantiated economic grouping of budget revenues and expenditures according to homogeneous characteristics, as well as sources of covering the budget deficit and public debt, given in a certain system and encoded in the proper order. The nature of the grouping is determined by the socio-economic content of budget revenues and expenditures, the structure of the economy and the management system. A prerequisite for the functioning and efficiency of the entire budget process is the regulation of sources of income and the determination of the goals of budget expenditures.
The budget classification is based on a grouping of budget indicators, which gives an idea of ​​the socio-economic, departmental and territorial section of the formation of revenues and the direction of funds, their composition and structure. At the same time, an important requirement for the budget classification is clarity and clarity of grouping.
The significance of the budget classification lies in the fact that the competent use of grouped budget classification data allows you to see the real picture of the movement of budget flows and actively influence the ongoing economic and social processes. At the same time, the grouping of income and expenses will facilitate the verification of data included in the budget, comparison of estimates of homogeneous departments, budget institutions of territorial entities for several years, determination of the dynamics of revenues and the share various incomes and costs or the extent to which specific needs are met.
The role of the budget classification in the budgetary system of the state is that with its help it becomes possible to control the movement of budgetary resources. The budget classification is one of the tools that ensure the implementation of the principle of the unity of the budget system.
The main principles for constructing a budget classification are:
1) the principle of unity, i.e. budget classification serves as the basis for a unified methodological approach to the preparation and execution of all types of budgets;
2) the principle of clarity means the reliability and reliability of indicators of the forecast of social economic development relevant territories and realistic calculation of revenues and expenditures of budgets of all types
3) the principle of detailing income and expenses means that incomes are classified according to sources of occurrence, and expenses according to target items of expenses.
The budget classification creates conditions for combining estimates and budgets into general codes, facilitates their consideration and economic analysis simplifies control over the execution of the budget, over the completeness and timeliness of the receipt of funds and the use of budget funds for their intended purpose. The budget classification makes it possible to compare revenues and expenditures according to budget execution reports, which contributes to the observance of financial discipline and the economical use of budget funds.
A large role belongs to the budget classification and in the process of budget execution. It is a necessary condition for ensuring targeted financing of activities provided for in the approved budget and cost estimates of budgetary institutions. The budget classification underlies the unity of synthetic and analytical accounting of budget revenues and expenditures in financial bodies, budgetary institutions, institutions National Bank Republic of Kazakhstan. It is necessary for the preparation of reports on the execution of the state budget. Given the independence of the budget system links, the budget classification creates the basis for a unified methodological approach to the preparation and execution of all types of budgets, for comparability of budget indicators.
The need for budget classification is due to the creation common conditions and principles to public authorities and administration for the implementation of budget planning, management of the budget process, maintaining budget accounting, preparation of budget reporting, budgetary control, analysis of the preparation and execution of budgets.
The budget classification is focused on solving such problems as:
control over the composition and structure of revenues and expenditures of the budget system;
obtaining consolidated budget information comparable across all levels of the budget system;
formation of tools for legislative control of the budget process;
ensuring the implementation of the principle of unity of the budget system.
The Unified Budget Classification in force in the Republic of Kazakhstan was developed according to the methodology of the International Monetary Fund based on the requirements international standards. The unified budget classification of the Republic of Kazakhstan is a grouping of revenues and
budget expenditures according to functional, departmental and economic characteristics with the assignment of grouping codes to objects of classification. The unified budget classification is a single and mandatory for the consolidated budget and one of the tools for harmonizing the system of indicators of strategic, medium-term programs and development plans of the republic, the republican and local budgets in order to achieve their balance. Relevant normatively justified proposals of state administration bodies on introducing changes, additions to the Budget Classification are submitted to the Ministry of Economic Development and Trade in the process of budget planning, as well as in the course of budget execution in the event that a regulatory legal act is adopted that involves amendments, additions to the Budget Classification. Proposals for amendments and additions to the draft Budget Classification necessary for planning the draft budget for the coming financial year are submitted before April 15 of the current year.
The draft Budget Classification for the coming financial year is sent by the Ministry of Economic Development and Trade to central and local executive bodies by May 15 of the current year for the formation of the republican and local budgets. When compiling the Budget classification, in cases of exclusion of existing classification codes from the corresponding levels of the budget, the expiration date of their validity is indicated. The budget classification is approved after the adoption of the Law of the Republic of Kazakhstan on the republican budget for the upcoming planning period until December 10 of the year preceding the planned one.
Each type of budget receipts and expenditures is assigned a classification code, which is a digital code (grouping code) assigned individually for each type of receipts, each type of budget expenditures and administrators of budget programs, according to their specific characteristics, according to the levels of income classifications, functional and economic classification expenses.?
The introduction of new types of revenues, the abolition or change of the existing ones in the Budget classification is carried out by the Ministry of Economic Development and Trade in accordance with the relevant regulatory legal acts. At the same time, the Ministry of Finance of the Republic of Kazakhstan submits to the Ministry of Economic Development and Trade a proposal to introduce new types of budget revenues, to cancel or change existing ones. Relevant government proposals
on the introduction of new types of budget revenues, on the abolition or change of existing ones are considered by the Ministry of Economic Development and Trade for compliance with the norms of the current regulatory legal acts. The Ministry of Economic Development and Trade justifiably rejects these proposals, or develops, in accordance with the established procedure, a draft order on introducing amendments and (or) additions to the Budget Classification. Expenses of state bodies engaged in intelligence and counterintelligence activities, and their institutions, as well as directly ensuring the security of the President of the Republic of Kazakhstan, are classified according to one functional group, one current budget program and one budget development program, reflecting one specific economic classification of expenses.
The current unified budget classification is characterized by the transparency of the movement of financial flows, which allows for strict financial control over the processes of generating revenues and spending budget funds.