Table of contents (expand)
95. CONTROL OF COMPLIANCE WITH THE LEGISLATION
Misuse of funds - their direction and use for purposes that do not meet the conditions for obtaining these funds, defined by the approved budget, budget schedule, notification of budget appropriations, estimates of income and expenses, or other legal basis for their receipt, then the issue of interpreting the concepts of efficiency and rationality has not been fully resolved .
Experts in the field of financial control give the following interpretations: “Rationality can be understood as the choice of the best of several proposed options for completing a given task or solving a problem. In this case, the funds spent on the implementation of the best option can be recognized as used rationally.
At the same time, if adherence to the principle of efficiency and economy in the use of budget funds means achieving the desired results using the least amount of funds or achieving the best result using the amount of funds determined by the budget, then the very concept of efficiency can be defined as the ratio between the result obtained and the funds spent.
Thus, there are four options for the use of funds:
1) rational and efficient - the optimal way to solve the problem is chosen, the principle of efficiency is observed;
2) rational, but not effective - the optimal way to solve the problem was chosen, but the principle of efficiency was not respected;
3) irrational, but effective - the principle of efficiency is observed within the chosen solution path, but this path is not the best among the available ones;
4) irrational and inefficient - in addition to the fact that the chosen way of solving the problem is not the best among the available ones, the principle of efficiency was not observed in its implementation.
However, if the goal is to achieve a certain level of profitability of transport enterprises, it seems not entirely obvious that the introduction of such a system will contribute to the achievement of such a goal, since it is quite possible that this measure will lead to a reduction in passenger traffic, an increase in the total costs of operating vehicles and the emergence of other circumstances that adversely affect the amount of profit of enterprises.
At the same time, the achievement of a given goal in any one direction can cause changes in related areas, and such changes are not always positive.
<< Back: Control of the financial statements of a unitary enterprise. Efficiency control
>> Forward: Control of performance efficiency (efficiency audit) of budgetary institutions
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ Commercial law. Lecture notes
▪ Psychology. Crib
▪ History of psychology. Crib
See other articles Section Lecture notes, cheat sheets.
Read and write useful comments on this article.
<< Back
Latest news of science and technology, new electronics:
The existence of an entropy rule for quantum entanglement has been proven
09.05.2024
Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>
Mini air conditioner Sony Reon Pocket 5
09.05.2024
Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>
Energy from space for Starship
08.05.2024
Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>
| Random news from the Archive Counting gazelles from space
14.01.2005
Zoologists from New York have figured out how to count gazelles and giraffes at the zoo and in the reserve from a satellite.
High above the Earth, 280 kilometers from the surface of the planet, the private American satellite "Fast Bird" flies. It was the cameras installed on it that made it possible to fulfill the order of zoologists from the Bronx Zoo, who wanted to count gazelles, giraffes and other animals grazing in spacious enclosures using photographs from space. Indeed, in the resulting images, all animals were seen very clearly.
The question arises: was it not easier to count them from the ground? Simpler, but this experiment was only the first stage of a program conceived by Dr. Eric Sanderson. In the zoo, the method of counting animals from heaven is just being tested. And the real task is to monitor the state of the reserves, where you can’t look in any other way than from space.
"With the help of space technology, we will be able to observe elephant families in the Serengeti, and flocks of flamingos in Bolivia, and bison or antelopes in Wyoming, from the comfort of a New York laboratory," says Dr. Sanderson.
|
Other interesting news:
▪ All-electric all-terrain vehicle Bollinger B1
▪ To revive, just add water
▪ Single Board PC Orange Pi Prime
▪ Recycling plastic into graphene with the release of pure hydrogen
▪ 9-seater electric plane
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ site section Batteries, chargers. Article selection
▪ article by Jerome Stridonsky. Famous aphorisms
▪ article Which animal is the most poisonous? Detailed answer
▪ Article Franchise Specialist. Job description
▪ article Tube UMZCH with deep environmental protection. Encyclopedia of radio electronics and electrical engineering
▪ article Riddles about birds
Leave your comment on this article:
All languages of this page
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua
2000-2024
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese