City Custom of St. Petersburg: Methods of Improving Efficiency of Budget Spending

To date, the "Big Port of St. Petersburg" is the largest transport hub in the North-West of Russia. The port is located on the islands of the Neva delta, in the Neva Bay in the eastern part of the Gulf of Finland of the Baltic Sea. The port is one of the ten largest ports in Russia, and in terms of cargo turnover in 2016 it ranks third among the ports of the Baltic basin, behind Ust-Luga and Primorsk. This level of development the city has achieved, thanks to its favorable geopolitical position: the city is located at the intersection of major river, rail and highway routes. Mainly the port should develop in order to develop trade with Europe, which is carried out mainly through St. Petersburg. After the collapse of the USSR, the Big Port of St. Petersburg remained the only major port on the Baltic Sea. Therefore, it is overloaded and does not cope with the tasks assigned to it, which reveals its main problem and determines the relevance of the work. The purpose of the work is to study methods for increasing the efficiency of spending budget funds. Objectives of the study: • consider the theoretical and methodological aspects, functions and structure of the federal budget; • explore the balance of the budget, its revenue and expenditure parts; • analyze the effectiveness of spending budget funds on the basis of the Big Port of St. Petersburg FGBU. The object of the study is the Big Port of St. Petersburg FGBU. The subject of the research is methods of increasing the efficiency of spending budget funds on the example of the Big Port of St. Petersburg FGBU. The master's thesis is outlined on 80 pages and consists of an introduction, three chapters, conclusion and list of sources used.