The author expresses fair doubts regarding effectiveness of existing procedures of rehabilitation of the companies on their way to overcome temporal financial difficulties. At the same time he recommends budgeting and well thought-out ways of building new rehabilitation system considering international experience. Building such system should be directed to transparency and effectiveness of procedures and assure business entities in solving temporary financial difficulties.

This article describes the mechanism of budget management. The tools to improve the efficiency of budget revenue have been identified. The material is presented as exemplified by the budget of Zhelezinskiy district. The transition from budgeting based on the principle of "cost control" to the formation according to the principle "management by results" is justified. In this regard, in the financial sector a new concept – result-oriented budgeting (ROB). The tree of problems of the state financial control and the ways of their solution are offered. The article has practical importance, since the problems described in a currently particularly relevant.

The specifics of the management of healthcare institutions are due to the fact that healthcare is a special field of activity that differs significantly from other types of activities. One of the most important management tasks in the field of public health protection is the achievement of targets: improving the quality and accessibility of medical care through the effective use of limited financial, material, labor and other health resources in conditions of rapidly growing competition in the medical services market. The purpose - is to review and summarize the domestic and foreign experience of management in health care. The article emphasizes that the serious institutional transformations taking place in the domestic healthcare system in recent years are aimed at improving the quality of medical services in the implementation of the state guarantees program, at switching to a single-channel model of financing medical care, at introducing the principles of result-oriented budgeting into the activities of socially oriented organizations providing socially significant services. The practical implementation of the above innovations requires a revision of the concept of management in the field of healthcare, the priority areas of which correspond to the best world practice. The preservation of the health of the nation is a strategic guideline of state regulation in the field of healthcare, which determines the targets of state policy. When writing the article, traditional methods (comparison, description, measurement), general logical methods and research techniques (analysis, generalization, etc.) were used. The article discusses the main theoretical foundations and organizational and economic mechanisms of the healthcare management system in market conditions. The author notes that effective healthcare is a significant factor stabilizing the socio-political situation at all the above-mentioned early stages of the reform. Therefore, studies of economic relations in healthcare in the transition period, the role of innovation policy in the management of healthcare institutions are becoming relevant. At the same time, issues of the effectiveness of the functioning of healthcare institutions are of particular importance, which are ultimately determined by the creation of socio-economic, scientific, technical, organizational and economic prerequisites for the progressive development of productive forces using the achievements of scientific and technological progress, the latest medical technologies.