ANALYTICAL PROCEDURES FOR PERFORMANCE EVALUATION AND INTENSIFICATION OF PUBLIC FINANCE: A CONCEPTUAL APPROACH
The article reveals the position of the authors on the issues of calculating performance indicators and intensifying the finances of economic entities employed in the public sector (public entities) responsible for the development of the national economy, which is necessary for a prosperous social atmosphere in existing states. The purpose of the study of these issues is to assist the management of public entities in conducting an objective assessment of their general direct and indirect static and dynamic indicators in order to identify reserves for the marginal growth of financial benefits (optimal increase in results or income and reduction in costs or expenses on a state and municipal scale). To achieve it, a calculation-constructive method was used, coupled with mathematical analysis and logarithm, by combining which, public entities will form the required methods and will receive, with maximum accuracy, the parameters of the resulting (final) and intermediate (factorial) performance indicators (profitability and expenditure) and intensification ( changes in income and expenditure under the influence of the dynamics of profitability and expenditure) of public finance. The application of these techniques will assist them in conducting an objective analysis of the studied indicators and taking acceptable measures to improve them as much as possible.