PLANNING THE ANNUAL BUDGET FOR TRAINING CAMPUS IN A CHILDREN'S AND YOUTH'S SPORTS SCHOOL

Abstract

The article considers the features of planning the annual budget for holding training camps in children's and youth sports schools. The specifics of financial support for the training process are analyzed, the main stages of budget formation and the structure of expenses are determined. The need for the implementation of effective financial planning mechanisms is substantiated, taking into account the modern conditions of the functioning of out-of-school education institutions. Practical recommendations are proposed for optimizing budgeting Objective. substantiation of the theoretical and practical principles of planning the annual budget for conducting training sessions at the Youth and Sports School and development of recommendations for improving the efficiency of financial management.. Methods. In the research process, a complex of general scientific and special methods was used, which provided a comprehensive analysis of the problem of budget planning, namely: analysis and synthesis - to generalize theoretical approaches to financial planning and determine the essence of the budget in the system of youth sports schools; a systemic approach - to consider the budgeting process as a holistic system that includes interrelated elements (planning, financing, control); economic and statistical methods - to assess the structure of costs and determine the most resource-intensive items; the method of generalizing practical experience - to form recommendations based on the activities of youth sports schools; prognostic method – to determine the prospects for improving financial planning. The use of these methods allowed to ensure the validity of the conclusions and the practical orientation of the research.. Results. The formation of the budget for training camps in the Youth Sports School should be carried out taking into account state norms for expenses for food, business trips and material support of athletes. At the same time, actual expenses are adjusted in accordance with market conditions, regional characteristics and financial capabilities of local budgets. This necessitates a combination of normative and flexible approaches to budgeting. Conclusions. Planning an annual budget for training camps in a youth sports school is an important tool for ensuring the effective organization of the training process. The rational use of financial resources contributes to improving the quality of sports training for students and strengthening the material and technical base of the institution. The introduction of modern approaches to budgeting will increase the efficiency of management and ensure the progressive development of a youth sports school.