The contributors introduce the concept of budget reliability and budget strain as criteria for assessment of the enterprise budget quality. They also propose technique to predict the budget strain value for stakeholders such as equity holders and debt holders. The effect of applying this method...

The present study examines the current state and prospects development of performance-oriented budget management abroad and in Russia, as well as attempt to make recommendations to improve the effectiveness of transition to program budget, to improve the quality of budgetary planning, in improve...