IMPROVEMENT OF THE SYSTEM OF FINANCIAL DISTRIBUTION OF GOVERNMENTS IN THE REGIONS
The distribution of subsidies in the regions is an extremely complex procedure. The existing mechanism, which diversifies the system of financial distribution of subsidies, is annually supplemented and modified to increase the efficiency of its use. The purpose of this article is to improve the existing system of distribution of subsidies in the regions in order to increase their independence. The article presents a study of the financial distribution of subsidies in the regions using the SADT - methodology, which allows for a structural analysis of the selected complex system. The gradual introduction of more and more detailed representations of the components of the process of distribution of subsidies makes it possible to present the system in a form that is easy to read and suggest a possible improvement of the process in question. In this paper, the analysis was performed using decomposition in the BPwin program (AllFusion Process Modeler), on the basis of which it was proposed to add a process of additional calculations in determining the degree of independence of the regions, which would make it more expedient to redistribute the subsidies between regions. The proposal to introduce a new indicator is illustrated by the example of the Krasnodar Territory, it is economically justified, applicable to all regions and has a positive effect for a more cost-effective redistribution of subsidies to regions.