ASPECTS OF THE SYSTEM OF PLANNING, BUDGETING AND RECORDING

THE WORK OF PUBLIC INSTITUTIONS

Ada ȘTAHOVSCHI,
PhD in Economics, Associate Professor
at Moldove State University
Purpose of the article. The planning, programming, budgeting, evaluation and recording
of activities and resources in public institutions is a set of measures and actions which determine,
establish, monitor and evaluate activities for the creation, training and upgrading structures,
budgetary institutions, in relation to the tasks they are set by the decision of the constitutional
bodies of the country and resources available. This system assumes collaboration, interactive and
continuous between all the structures involved, the activities being carried out cyclically in
distinct phases, interrelated: planning, programming, budgeting, evaluation and accountability.
Methodology. In this article the author used methods of analysis, comparison of some
indicators from the activity of public institutions, concerning the planning, budgeting and
recording of operations in their activity, the method of synthesis of bibliographical sources
related to the analyzed topic were used.
Conclusions: The management of a budgetary unit is successful when it has as full control
as possible over the constraints on its activities. It must act in coordination with all departments
within the budget unit if it is to operate as efficiently as possible.
The implementation of professional management at the level of economic agents is
conditioned by the redesign of management systems, corresponding to the mechanisms and
requirements of the market economy. In this respect, the effort to learn the new mechanisms
quickly requires an integral vision of managerial, economic, commercial, technical,
technological and psychological knowledge.
Originality: The material presented in this article can be used by public sector specialists
and students for the analysis of case studies of planning, budgeting and accounting operations.
Key words: The planning, programming, budgeting and accounting, management.

INTRODUCTION
The indigenous planning, programming, budgeting and record-keeping system
implemented in practice pursues the following goals:
 Identifying the necessary resources and determining when and how they will be obtained,
as well as the costs, ensuring the real possibility of achieving the proposed objectives,
allocating the necessary funds to achieve those established;
 Ensuring more efficient use of allocated resources;
MATERIAL AND METHOD
When generalizing the accumulated information and experience, priority was given to the
monographic study method with the application of the elements of observation, comparison,
induction and deduction.
RESULTS AND DISCUSSIONS
 The functioning of such a system requires a collaborative relationship between all the
structures involved, with activities taking place in interdependent stages: planning,
programming, budgeting, evaluation and record-keeping.
The implementation of a professional management system in planning, budgeting and
record keeping in local practice has the following advantages [2, p.145-146]:
 achieving consistency between objectives and available resources, ensuring civil society
control over the institutional body;
 creation of conditions for a rational, transparent, objective, precise process of resource
allocation;
 providing a mechanism for communication between different organizations sharing
common interests, provisions for measuring effectiveness, ways of establishing the value
of the investment made Accounting, as the main management tool, must provide real
information on the activity of the asset unit in order to make scientifically sound decisions.
To achieve this objective, a fundamental condition is the complete concordance that must
exist between the data recorded in the accounts and the factual reality existing in the unit
[3, p.112].
When organizing the phases of budget execution, the principle of separating the duties of
the persons who have the capacity of credit ordered (or authorized, under the law, by deed of
delegation) from the duties of the persons who have the capacity of accountants is respected.
Seen as a subsystem of the financial-accounting activity, accounting has as its objective the
systematic and permanent monitoring of the way in which the income and expenditure budget is
executed, as well as the results obtained in order to take optimal decisions that ensure the
continuous improvement of the economic activity at the level each budget unit [ 3, p. 89].
The proposal I am making is aimed at the use of electronic means of making transfers to
the destination, thus simplifying and speeding up the payment procedure. This can be achieved
through the Internet - a phenomenon that has gained a great deal of momentum in recent years -
by creating an integrated system between the budget units and the state treasury. In the domestic
economy, this system is used, at the level of banks, a system called e-banking.
In the current conditions, we are witnessing a process in which some budgetary units
demonstrate their viability and future development possibilities, while others are taking a step
back. This happens due to the lack of general and specific objectives, clearly formulated, as well
as strategies related to their achievement.
Along with those presented, the management is also responsible for ensuring the financial
infrastructure of budget units through [ 2, p. 245- 246]:
• Identification of potential funding sources;
 • Attracting the most efficient sources, depending on the coverage needs;
• Establishing strategies and action tactics in accordance with the general policy of the
budgetary units and with the corporate objectives in the financial, personal, marketing fields;
• Acceleration of the capital circuit;
• Ensuring financial balance.
The management of a budgetary unit registers success when it has full control over the
constraints to which the activity is subjected. He must act in coordination with all departments
within the budget units, if it is desired that it function as efficiently as possible.
The multitude of problems that a manager is currently faced with, the complexity and
diversity of influencing factors that interfere with management activity, the profound changes
that have occurred from a political, social and, above all, economic aspect, the frequency of
technical changes, technological, legislative and mentality require, more than ever, a versatile,
multidisciplinary training of people with decision-making functions.
The most important common characteristics of an effective strategic concept are [2, p. 158-
159]:
 to act systematically;
 staying close to customers and learning from them;
 to encourage innovation and generate "champions";
 to treat human resources as a scholarship of quality and productivity
 to mobilize the entire staff swearing at a key value;
 to promote a simplified organizational structure;
 to sample rigor, flexibility and autonomy in relation to centralized values;
Many other principles have been developed over time in the field of management. But it is
essential not so much to enunciate them, but to materialize them so that they offer superior
performances. In reality, the transition from knowledge of managerial principles to their
application represents the essence of effective management. The managerial concept of the
businessman is the basis of his action plan, which presupposes the development of optimal
economic, technical and strategic solutions, the identification of existing skills in a collective and
the establishment of the responsibility of individuals, the motivation of their action and, not
lastly, the control of the actions taken and obtaining the expected results.
CONCLUSIONS
As a result of the research carried out, we can conclude that the manager is the one who
designs, sets the objectives and elaborates the strategies, organizes the activity and motivates
people to engage in the achievement of the objectives, establishes performance norms and
evaluates the activity of budget units in relation to these norms, trains people and supports them
to measure their competence.
A professional leader must, first of all, possess managerial talent, show the desire to lead
and have a good general training. The identification of these elements requires a rigorous
selection process, similar to the one carried out for the artistic professions, a specific managerial
training, which ensures the acquisition of the necessary concepts, methods, skills and behaviors.
The management of a budgetary unit is successful when it has as full control as possible
over the constraints on its activities. It must act in coordination with all departments within the
budget unit if it is to operate as efficiently as possible.
The implementation of professional management at the level of economic agents is
conditioned by the redesign of management systems, corresponding to the mechanisms and
requirements of the market economy. In this respect, the effort to learn the new mechanisms
quickly requires an integral vision of managerial, economic, commercial, technical,
technological and psychological knowledge.
BIBLIOGRAPHY
1. STANCU, I. Financial management of economic agents. Bucharest, 1994. 336 p. ISBN
973-96487-6-0
2. MARCELA N. Strategic management of enterprises and the challenges of transition.
Bucharest, 2000. 320 p. ISBN 973-96487-1-1.
3. TUDOR, A. TIRON, GHERASIM, IOAN. Accounting of public institutions. Cluj-
Napoca, 2002, 328 p. ISBN 973-35-1589-2. III 39.546