| Issue: | 2020 №3 (71) |
| Section: | Finances |
| UDK: | 336.1:354.22 |
| DOI: | https://doi.org/10.33271/ebdut/71.043 |
| Article language: | Ukrainian |
| Pages: | 43-50 |
| Title: | Financial resources management in the treasury system |
| Authors: | Rubai O. V., Lviv National Agrarian University,
Bogach M. M., Lviv National Agrarian University |
| Annotation: | Methods. The research methodology is based on the use of a systems approach, it consists in a comprehensive study of the theoretical and practical aspects of the management of financial resources in the treasury system. In the course of the study, the following methods were used: abstraction – in determining the essence of the process of opening appropriations for repayment of obligations; comparison – when determining the advantages of using the treasury system for cash execution of budgets; analysis and synthesis, systems approach - when highlighting modern problems of financial resources management in the system of treasury bodies and identifying ways to solve them. Results. The article reveals the essence and significance of the system of management of public financial resources in the treasury system; the advantages of using the treasury system of cash execution of budgets are highlighted; clarified the essence of opening appropriations to repay the obligations of managers and recipients of funds from the state budget, which optimized the process of proving budget allocations, ensuring their effective use; shows the need to consolidate financial resources in a single treasury account. The modern problems of financial resource management in the system of treasury bodies are outlined and the ways of their solution are offered. Novelty. Recommendations have been further developed for managing the balances of funds in the single treasury account, which allow to resolve issues in the direction of covering cash gaps; as well as recommendations on the efficiency of use of temporarily free funds in accordance with the requirements of modern realities. Practical value of the scientific work is to substantiate the recommendations aimed at improving the management of financial resources in the treasury system, through the use of the treasury system of cash budgets, as well as consolidation of public financial resources in a single treasury account, which allows treasury and, consequently, to operate with the financial levers of economic regulation, to control their intended use, to forecast future balances or lack of budget funds. |
| Keywords: | Treasury, Management of financial resources in the treasury system, Treasury system, Cash execution of the budget, Single treasury account, Treasury service of the budget, Balances of funds on the single treasury account |
| File of the article: | EV20203_043-050.pdf |
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