Financial and budgetary planning in customs authorities
Financial and budget planning is one of the most important functions of managing the activities of customs authorities. Planning in the customs authorities is based on objective economic and management laws, and on the unified system of interests of all participants in operational and official activities that is created at their core. The main characteristic of planning is that it plays a creative role, thereby increasing the effectiveness of customs activities. The planning process in the customs authorities includes the following stages: assessment of the operational situation in the region of activity, its changes and dynamics; assessment of the results of previously planned and implemented activities; determination of the main directions and tasks of the customs authority for the planned period; determination of organizational, operational and other measures necessary to solve the main tasks, rational distribution and use of available funds. Thus, planning is a necessary element in the organization of financial and economic activities and the functioning of customs authorities. The correct, correct and timely organization of this necessary work ensures and implements not only timely and rational adoption of management tasks and decisions, but also high-quality and timely preparation of documentation, daily monitoring of subordinate customs authorities and reports.