The essence and content analysis of logistics activities of budgetary organizations

Abstract

Purpose: the article aims to summarize the existing approaches to the analysis of material and technical support of economic entities for the disclosure of the economic essence and the main directions of the analysis of the purchase of goods, works and services for the needs of state budgetary institutions. Discussion: material and technical support of the activities of state budgetary organizations touches upon the issues of supply management, implies the achievement of social objectives of the activities of subjects in the budgetary sphere, allows to assess the effectiveness of relations between suppliers and customers. The performance of contractual obligations budget of the organization within established deadlines contractual relationship characterizes the quality of the relationships with the supplier (contractor, performer), and improve logistics within the economic entity. Results: the disclosure of the essence of material and technical support of state budgetary institutions allows to analyze the system of financing of procurement activities of the subject of the budgetary sphere, to clarify the content of «procurement of goods, works, services», to carry out a comprehensive analysis of the functioning of the public procurement system and the prerequisites for its development in the Russian Federation.