The budget of the state and family. State and family budget presentation for a lesson in social studies (grade 8) on the topic

Lesson topic: State and family budget

The purpose of our lesson will be to get acquainted with the concept of "budget", its types and content, to learn how to make a budget within your family.

To do this, we are with you:

Consider the concept of "budget" and the sources of its formation.

Let's get acquainted with the main items of income and expenses of the family.

We will develop the ability to see the problem and outline ways to solve it.

At this stage of life, knowing the principles of budgeting will help you organize your personal income and expenses, and in the future, both for drawing up a financial plan for the company and for planning family budget.

During the classes

1. Organizational part.

Record those present and absent

2. Updating knowledge

But before we start exploring new topic, I would like to remind you what role the state plays in the economy of our country ... But listen carefully, if I suddenly make mistakes - you mark them for yourself, and we will analyze them later, so:

The main role of the state in the economy is to maintain stable economic growth of the country. Therefore, the state should suppress any kind of entrepreneurial activity in order to avoid enrichment of private individuals at the expense of the country. (preservation market economy)

However, entrepreneurs pay high taxes to the state treasury. Consequently, in order to save money, the state needs to think about another, larger part of the population: pensioners, teachers, doctors, employees, students, children, the unemployed. It is very expensive for the state to maintain schools, roads, medical institutions, police, so it must transfer these enterprises to private business. (becomes inaccessible to the general population)

And a completely unprofitable part of the costs is environmental protection. Every year, huge sums of money are spent on garbage disposal, cleaning of water bodies, etc. And the income from improving the health of the population does not go to the treasury. The state should remove this item of expenditure from budget planning for all future years.

Are there any errors in the text? If yes, justify your answer.

Exploring a new lesson topic.

A budget is a financial plan that summarizes all income and expenses for a certain period of time.

Such a plan may be at the disposal of the state, firm, family or individual. In the first case, we are talking about the state budget, in the second - about the financial plan of the company, in the third - about the family budget and in the last - about the individual.

Budgeting is usually divided into three main steps:

Setting financial goals;

income assessment;

Cost planning.

So, setting financial goals: here you have to make a list of necessary purchases, desired purchases, not forgetting the mandatory payments for utilities, loans, etc. In the same list, you need to include larger purchases that you are going to make in the future, because you will need to set aside some part of the savings every month in order to accumulate the required amount, and this is an expense item.

Income assessment.

Family expenses.

STATE BUDGET - an estimate of state revenues and expenditures for a certain period of time, most often for a year.

The budget is drawn up indicating the sources of income government revenue and areas of government spending.

What is the difference between a family budget and a state budget?

Has legal effect

Approved by the federal assembly

Its implementation is organized by the government of the Russian Federation

There are 3 types of budget:

Balanced - when expenses equal income.

A budget surplus is an excess of income over expenses.

A budget deficit is an excess of spending over income.

To cover the deficit, the state either reduces spending or borrows money from foreign creditors, external debt, from its population, internal debt. One of the sources of borrowing is the issuance of bonds - securities that guarantee the repayment of the debt and the payment of a certain amount of money to the owner of the bond.

Social programs are measures financed from the state budget to support the elderly, the poor, the unemployed, the disabled and other groups of the population whose material level of well-being is at or below the absolute poverty line, i.e. at or below the level living wage.

The task. Create an individual budget for the month.

Fixing the material:

What is the state budget?

Can the country's budget be in deficit?

What is a family budget? List what can be included in the family budget?

List the main components of the state budget. (income items, expenditure items, budget deficit, budget surplus)

Homework§15, write a short essay on the topic "How would you solve the problem of public debt deficit"

Plan: 1. 2. 3. 4. 5. Family budget State budget Stages of state adoption. budget Social policy of the state State deficit. budget, ways to solve deficit problems

1. Family budget Drawing up a family budget: 1. Determine the composition of the family 2. Determine the financial goals of the family for the next two months. 3. Fill in the table: Family income for the month Family expenses for the month

2. State budget From the old Norman "bougette" - a purse, a bag of money. The state budget is the financial plan of the state for the year, consists of revenue and expenditure parts. Federal budget of the Russian Federation revenues expenditures deficit revenues expenditures surplus

Src="https://website/presentation/-155115422_452738187/image-6.jpg" alt="(!LANG:2. DR state budget Positive"> 2. Государственный бюджет ДР Положительное сальдо – профицит бюджета!}

3. Stages of adoption of the state. budget Development of state. budget for 1 year Approval in the State Duma Approval in the Federation Council Signature of the President of the country Publication of the budget (in the media) Execution of the budget by the government (Ministries) The Federal Assembly of the Russian Federation The state budget has the status of a law

Social policy of the state Increasing the incomes of the poor. payment of pensions, scholarships, allowances, provision of benefits Elimination of the causes of poverty. support for enterprises that create jobs for young people or people with disabilities, free training in professions, support for small businesses, regulation of wages by setting a minimum wage

5. Deficit of state. budget, ways to solve deficit problems 1. 2. 3. 4.

Lesson topic: The budget of the state and family.

Grade: 8

The purpose of the lesson: to introduce students to the concept of a budget and how to draw it up, to explain possible options for preventing a state budget deficit, its impact on the social programs of the state, to form elementary skills in drawing up a family budget,to develop skills of practical work on assimilation of new material; teamwork skills; ability to work with textbook material.

Lesson objectives:

the development by students of knowledge about the budget, its essence and distinctive features;

formation of the ability to draw up a family budget;

education of economic culture of students; cultivate a sense of proportion in meeting their needs

Lesson type: combined

Equipment: , handout for practical work in groups.

Basic concepts: budget, balanced, deficit and surplus budget, public debt.

Lesson plan:

1).What is the budget

2). The budget of the state and its features. How to overcome the state budget deficit?

3) Types of budget.

4) Family budget.

During the classes

Organizing time.

Introduction by the teacher.

Hello guys! Have a seat.Today we will continue our conversation about the role of the state in the economy, but first, let's recall the material of the last lesson.

Repetition of the material covered. Checking homework

TOWhat are the areas of society? We are studying economics.

What are the forms of government intervention in the economy?

What is taxation? How does your family deal with this phenomenon?

List the main types of taxation and give their characteristics.

Do you think tax cuts increase people's interest in work or not? Justify your answer.

Great job with questions. But there is one more task for you. Listen carefully, if I suddenly make mistakes - you mark them for yourself, and then we will sort it out, so:

Are there any errors in the text? If yes, justify your answer.

Learning new material.

Let's think about why people very often complain about the lack of money? (students guess)

What do you think our lesson will be about today? Indeed, today we will consider how to properly plan your expenses and study the serious but interesting topic “State and family budget”. Write the topic of the lesson in your notebook

First of all, let's get acquainted with the concept of "budget". What is it? (student guesses).

Make up a term from the given words:Budget - period, plan, income, generalizes, and, expenses, for, certain, which, financial, time. (A budget is a financial plan that summarizes income and expenses over a specific period of time.)

Well done! Such a plan may be at the disposal of the state, firm, family and individual.

In the first case, we are talking about the state budget, in the second - about the financial plan of the company, in the third - about the family budget, in the fourth - about the individual.

Budgeting usually involves three main phases:

Setting financial goals - here you should make a list of necessary purchases, desired purchases, not forgetting the mandatory payments for utilities, loans, etc. In the same list, you need to include larger purchases that you are going to make in the future, because you will need to set aside some part of the savings every month in order to accumulate the required amount, and this is an expense item.

Estimating income - summing up all income

Cost planning - we consider the possibility of acquiring all the desired purchases, based on our income.

There are several types of budget, let's get acquainted with them.

The first type is the state budget. What is meant by this concept? That's right, write this term in your notebook

The state budget - this is a financial plan of expenses and income for a certain period of time (for a year).

So, you need to remember that the state budget

1) has legal force;

approved by parliament;

the government organizes its implementation.

What do we consider as income and expenditure items of the state? (income - taxes, customs duties, income from the sale of state property, loans; expenses - maintenance of government bodies, financing of social programs, remuneration of public sector employees, armed forces, loan payments)

Thus, the budget system of the Russian Federation is being formed. The budget system of the Russian Federation includes budgets of the following levels;

Federal budget

Budgets of subjects of the Russian Federation (regional budgets)

Budgets of municipalities (local budgets)

So, three students prepared mini-projects by budget levels. Your task is to listen and identify the features of these budget levels.

Presentation of students with mini-projects

1 student - Federal budget

2 student - Regional budget

3 student - Local budget

Teacher's word:

There are 3 types of budget:

Balanced when expenses equal income.

Budget surplus- Exceeding the amount of income over the amount of expenses.

Budget deficit- the excess of the amount of expenses over the amount of income.

The family budget is also a financial plan and consists of income and expenses. Let's talk with you about what your family's budget model looks like. What income and expenses does your family have? Drawing up the children's family budget.

As we have already found out, three cases are possible:

- budget surplus

- balanced budget

- budget deficit.

Guys, what do you think is the most favorable case for the state and the family?

And what is the worst option?

Your family, your parents plan their budget. However, money is not always enough and a situation may arise when a budget deficit appears. Let's think about how you can get out of the budget deficit situation, what solutions can be found?

The Cluster method is proposed.

Ways to solve the problems of the family budget deficit:

Students are required to provide their own suggestions. One student goes to the blackboard and writes down the options.

(possible options).

Reduce consumption

Borrowing money from friends

Attract additional sources, etc.

Group work:

Now let's turn to the family budget again. Attach a wallet to the board, which will be the family budget. You need to split into 2 groups. Task: distribute these concepts: put what is related to income in a column under income, what is expenses in a column under expenses. You must correctly distribute the concepts into columns and which team will be taken into account to cope faster: buying a washing machine, child allowance, pension, utility bill, buying baby food, wage, an extract from a magazine in the mail, a gym membership, the sale of an old TV, a trip to the sea.

Fixing the material:

What is the state budget?

Can the country's budget be in deficit?

What is a family budget? List what can be included in the family budget?

List the main components of the state budget. (income items, expenditure items, budget deficit, budget surplus)

Reflection.

Today in class:

I found out…

I understood…

I didn't quite understand the question...

I would also like to know….

Grading and debriefing.

Homework

§15, write a short essay on the topic "How would you solve the problem of public debt deficit"

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

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Introduction

1.2 The concept of "income" and its essence. Classification of income, types of income

2.1 Personal finance

2.2 Family life cycle budgets

2.3 Family budget modeling

2.4 Temporary family resources

3.1 Family budget is the key to implementation budget policy states

3.2 Benefits for women, persons with family responsibilities in connection with the birth and care of a child

3.3 Benefits for parents

3.4 Family investment in future human capital

Conclusion

Bibliography

Introduction

A budget is a financial plan that summarizes (a family's) income and expenses over a given period of time.

The maximum efficiency in the use of family income can be achieved if the family budget is correctly drawn up, purchases are carefully thought out and savings are made to achieve set goals. Drawing up a family budget involves compiling a list of all sources of income for family members. They can be: salary, social benefits and interest on savings. In the expense item, you need to take into account everything that you have to pay for during the month: rent and services, food, travel, taxes and contributions. Modern economic thought considers the family as an important consumer and producer, whose vital activity is carried out to meet the social, economic and spiritual needs of the individual, the family itself and society as a whole.

The relevance of the topic is due to the fact that the impact of economic, ideological, political and legal changes in Russia over the past decade has caused a crisis of the family institution, which in turn has led to a low level of income for the bulk of Russian families, housing and household disorder, a conscious orientation towards having few children, and such social phenomenon as child homelessness. At present, the problem of studying the formation and spending of the family budget is becoming especially relevant, since the family budget is an integral part of the state budget. It is the basis of the welfare of the entire state and reflects the level of development of the country's economy.

The aim of the work is to consider the essence and methods of forming the family budget. In accordance with a specific goal, the following tasks were set and solved:

Determine the essence and structure of the family budget.

To study the concept and structure of the total income and expenditure of the population, the sources of their formation.

Determine the guidelines for the rational construction of the family budget.

Determine the budget standards of modern Russian families and analyze the problems of their formation.

Not only the safety of life and health of family members, but, in fact, the well-being of all family life as a whole depends on how competently and skillfully a person forms the family budget and household finances, how skillfully he manages the available funds.

The theoretical and methodological basis of the coursework are the scientific works of domestic scientists, educational materials, articles of printed and electronic sources. In the course of the work, the "Modern economic dictionary", edited by Raizberg B.A., the textbook "Economics" edited by Bulatov A.S., revealing the course of economic theory, "Personal finance. Income and expenses of the family budget, edited by Chernov A.Yu.

1. The economic essence of the family budget

1.1 What is a family budget. Family budget structure

“Budget - a scheme of income and expenses of a certain person, established for a certain period of time. On the one hand, the budget is a set, a mass of financial resources, funds that any economic entity (state, enterprise or family) has at its disposal. On the other hand, this is the ratio between income and expenses economic entity, balance it Money, which characterizes their receipts or expenditures over a certain period, most often one year. In other words, the budget determines the contents of the "money bag": the presence of funds in it or their deficit, the dynamics of its filling or emptying, the channels for the receipt and expenditure of money, the ratio between income and expenses "Modern Economic Dictionary / ed. Raizberg B.A., Lozovsky L.I., Starodubtseva E.B., 5th ed., revised. and additional - M.: INFRA - M, 2007. - 495 p..

The family budget is the main and important part of its economy. It allows you to control the movement of funds within a single family, analyze the result, the result of housekeeping and the prospects for creating and existing a family.

The main point of creating a family budget is to ensure that expenses are less than income over a certain period of time. Traditionally, the economy distinguishes three types of family budget: joint, joint - separate ( share) and separate.

“A joint budget is the most common type of family budget. With this method of dividing money, all the funds earned by family members are added together, and then both spouses decide how to distribute the amount received over a certain period of time (usually a month). The biggest plus of this approach is the feeling of unity. The idea of a joint budget came to us from patriarchal families, where the man worked and the woman ran the household. Today, a common wallet is used by spouses with approximately equal incomes.

Jointly - separate (shared) is currently becoming increasingly important. This principle works best if the difference between the salaries of the spouses is negligible. To do this, you must first calculate how much money the family spends each month on food, utility bills, household expenses and other needs. Further, this amount is distributed among family members either in half, or in a ratio that the family considers fair. Thus, everyone has personal money that can be spent at their own discretion.

A separate budget, as such, is rarely used in its pure form in our country. This style of family planning came to us from the West, where women try to be independent and in no way inferior to men. This type of money distribution is more accepted among couples in which both spouses have a fairly high income” Ermakova N.A. Family life cycle budgets / Ermakova N.A., V.M. Zherebin, V.N. Zemlyanskaya // Zhur. "Questions of statistics", 2010. No. 8, p. 45-54..

In addition, the classification of budgets can be made according to the size of the material security of each family. There is a budget for minimum material security, a budget for an average family, a budget for high incomes, a budget for pensioners and other groups of the population. The minimum material security is the living wage, or "poverty line". All population groups living below the "poverty line" are considered poor.

1.2 The concept of "income" and its sources. Classification of income, types of income

“The income of the population is the personal income of citizens, families and households received in the form of money. These include: wages, pensions, scholarships, allowances, income from the sale of goods produced in one's own household, cash receipts in the form of fees for services rendered, royalties, income from the sale of personal property, renting it out "Modern Economic Dictionary / ed. Raizberg B.A., Lozovsky L.I., Starodubtseva E.B., 5th ed., revised. and additional - M.: INFRA - M, 2007. - 495 p. The role of income is determined by the fact that the level of consumption of the population directly depends on the level of income.

All family incomes are divided into two types: monetary and in-kind.

The main family income is usually cash, which, in turn, can be divided into four groups.

“The first and main group of family cash income is the wages of family members at enterprises, institutions, and organizations. Remuneration includes the basic salary, all additional payments and remuneration for work.

The second group of family cash income consists of pensions, allowances, scholarships and other social and insurance payments to family members by the state, enterprises, institutions and organizations.

The third group of family cash income is other income, which includes all kinds of remuneration for non-labor activities (for donor assistance, return of a find, discovery of a treasure), inheritance, gifts received, bonuses (with the exception of bonuses based on the results of work), alimony for the maintenance of children and parents , other payments and compensations by court decision.

The fourth group of family cash income is income from household and business activities of family members, divided into four subgroups:

income from the sale of agricultural products of personal subsidiary plots and family gardening;

income from operations with household property (sale and leasing of land plots and premises, sale and leasing of machinery, equipment, furniture, etc.);

loans received and other income from financial and credit operations (interest, dividends on deposits, shares, from the sale of securities, loans, etc.);

income from entrepreneurial activity (individual entrepreneurship, peasant (farm) economy and from private enterprises of family members).

In-kind family income can be in the form of various products of their own households, finished products of enterprises issued by them as wages, as well as various tangible assets received by family members in the form of benefits, donations, donations, etc. Taradanov A.A. Social policy and sociology / Taradanov A.A.// Journal "Economic Issues", 2008 No. 2, p. 214-221.

“Also, a significant impact on the formation of incomes of modern Russian families is provided by payments under state assistance programs, these sources provide pensions, the maintenance of temporarily disabled citizens, various types of benefits are paid (for childcare, medical care, low-income families for children, payment of benefits unemployment). Glukhov V.V. Formation of financial relations in the household. Finance and credit / Glukhov V.V.// magazine "Society and Economics", 2009 No. 4, p. 52-57.

1.3 The concept of "expense" and its essence. Consumer basket

“Expenses are a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of an economic agent” Modern Economic Dictionary / ed. Raizberg B.A., Lozovsky L.I., Starodubtseva E.B., 5th ed., revised. and additional - M.: INFRA - M, 2007. - 495 p..

Actually, it is worth highlighting three main categories of expenses: mandatory, desirable, luxury.

Obligatory expenses include the purchase of food, housing and various utilities, as well as the cost of transport, necessary clothing. In addition, this category can also include the payment of loans and various bills. Desirable expenses mainly include a variety of entertainment, spending on your own hobby and going to beauty salons. Thus, this includes everything that you can safely do without with fairly low incomes. The third category is luxury, which includes very expensive goods (cars, modern expensive machinery and equipment), the desire to match fashion trends, trips to expensive restaurants, clubs and bars. It is recommended that compulsory family expenses should not exceed half of the family budget. To balance the costs, it is enough to save on a certain item in the category of desirable expenses and luxuries.

In addition, two other features of classification are worth noting. First, incomes also differ in size, that is, small or small expenses, medium and large expenses. This classification helps to better understand what amounts are spent on certain types of products or services. Secondly, the costs can be divided into four groups according to the frequency of their occurrence. Thus, variable expenses are distinguished, monthly and annual, as well as a special category " Seasonal expenses". Variable expenses include medicines, repairs of something, clothes, that is, everything that needs to be bought from time to time. Monthly expenses mainly contain mandatory expenses, without which you can not do in life. In turn, the annual expenses also include a part of the mandatory ones, in particular, the expenses for working holidays, paying taxes, and so on. The category of seasonal expenses combines spending on the purchase of seasonal (winter, spring, summer, autumn) things and items.

It should be noted that over the past decades, in the structure of expenditures of modern Russian families, there have been changes in the main categories due to demographic factors and factors related to the lifestyle and characteristics of the family.

In order to more effectively control and regulate all the expenses of one's family, depending on the general financial situation, it is also necessary to take into account the list of goods and services included in the consumer basket.

“The consumer basket is a calculated set, an assortment of goods that characterizes the typical level and structure of the monthly (annual) consumption of a person or family. Such a set is used to calculate the minimum consumer budget (living wage), based on the cost of the consumer basket in current prices. The consumer basket also serves as a basis for comparing calculated and actual levels of consumption. Modern Economic Dictionary / ed. Raizberg B.A., Lozovsky L.I., Starodubtseva E.B., 5th ed., revised. and additional - M.: INFRA - M, 2007. - 495 p..

As for the structure of the consumer basket, first of all, it includes “food products - bread, cereals, potatoes, fruits and vegetables, meat, fish, milk, etc. It should be noted that in Russia the share of expenses for food in low-income families is very high and can be 50% or more of the total family expenses. Next come non-food items - clothes, shoes, hats, underwear, medicines. And the third category is services, which include payment for housing, heating, water supply, electricity (utilities), as well as expenses for transport, cultural events and others.” the federal law Russian Federation dated December 8, 2010 No. 332 - FZ "On the consumer basket as a whole in the Russian Federation in 2011-2012" / / Rossiyskaya Gazeta, 2010.

According to current standards, one able-bodied person is entitled to at least nine kilograms of potatoes per month, a little less than two kilograms of fresh fruit, three kilograms of meat products and a little more than one kilogram of fish. In addition, the raincoat, autumn coat or jacket, and winter outerwear must be changed every seven years. The consumer basket provides for a change of hosiery every two months, six pairs of shoes are needed for at least three years and two months. At the same time, Russians can update their bedding, based on the data of the consumer basket, twice a year.

2. Formation of the family budget

2.1 Personal finance Ekshembiev R.S. "Personal finance in the financial system of the state". - M: "Master". - 2011 - 304s.

Finance (plural from lat. financia - an order to pay) in Russian scientific and educational literature is defined as a set of economic relations arising in the process of formation, distribution and use of centralized and decentralized funds of funds. website http://www.wikipedia.org/ In general, finance is classified into:

public finance

corporate finance

personal finance

Personal financial decisions often come down to planning your personal budget. A common method for planning a personal budget is as follows:

All estimated incomes of the budget period are entered in the revenue part of the budget, including:

earnings

due pensions and compensations

income from bank deposits

real estate rental income

income from holding securities

2) Then the expenditure part of the budget is compiled, including:

payment for housing and utilities

food payment

health insurance

loan installments

purchase of durable goods

risk insurance (property, health, etc.)

pension savings

investments

Usually personal budgets are made for 1, 3, 6 or 12 months. It is recommended to draw up a personal budget with a surplus of 3-5%.

Income. Financial decisions in the revenue side of the personal budget are often not difficult - the main thing is not to lose sight of any possible source of income. The main principle: "capital must bring capital." If there are free means of production, then they must be put to work. If there is unused property, then it must be leased out. If some free resource is not able to generate income and is not profitable investment(that is, does not increase in value by itself), then it must be sold, and the money must be turned into investments.

Advice like "change your job to a better paying one" has nothing to do with finance. Finance is what is available and what can be operated on. The main task of financial management is to manage the available finances most effectively (that is, with the greatest benefit). Under current conditions credit money, getting additional financial resources in the form of a loan does not seem to be a problem.

In order to avoid unwanted sequestrations, potential revenues should not be included in the revenue side of the budget if the probability of receiving them is less than 90%. At the same time, if unplanned income still appears, then the ways of its disposal must be determined promptly. Another important point to remember when planning income is that pensions and compensations should be calculated based on the most profitable scheme possible.

Expenses. As part of the budget planning process, more complex financial decisions have to be made, especially with regard to the expenditure side of the budget.

When calculating a long budget period (6 months or more), the main thing is not to forget about inflation. If something costs a certain amount at the beginning of the year, this does not mean that at the end of the year the price will remain the same. The costs should include the expected increase in prices for products and services. If it is announced that then electricity will rise in price by a certain percentage, then this percentage should be reflected in the budget.

You should always look for the cheapest products and services available on the market. But this does not mean at all that the quality of the products can be neglected. You need to choose the cheapest, but only from an acceptable quality category. This is especially true for food, medical and financial services.

Loan installments should be given high priority in the list of expenses. Loans must be repaid, if only in order not to spoil your "credit history" and be able to get a loan in the future.

Finding a legal scheme to reduce taxes paid is a common method of cutting costs in the West. If there is even the slightest opportunity to reduce tax deductions, then it must certainly be used.

2.2 Family life cycle budgets. Ermakova N.A. "Budgets of the life cycle of the family" / N.A. Ermakova, V.M. Zherebin, V.N. Zemlyanskaya//magazine "Questions of statistics", 2006. No. 11, p.39-44

The budget of a family really depends to a large extent on the stage of the life cycle in which the family is. The family is a socio-economic organism developing according to a special cycle, each stage of evolution of which is characterized by different values of the components of its resource potential. Throughout the life cycle of a family, both the forms and scale of its income and property provision, as well as the structure and characteristics of consumption, change. These changes are reflected in the indicators of the family budget. Therefore, we can say that during their life the family has several successively changing budgets.

Now the following main stages in the development of the economic potential of the family are distinguished, determined by age limits: 1st stage (0-17.5 years) - a drop in economic security; 2nd stage (17.5-27.5 years) - growth of economic security; 3rd stage (27.5-37.5 years) - stability of economic security; 4th stage (37.5 and more years) - the fall of economic security.

Marriage itself creates a fundamental opportunity for only one of the spouses to work. The appearance of the first, second, third, etc. child changes the value of the dependent load, reduces the average per capita income of the family, forces able-bodied family members to intensify their work, and people with disabilities join the work. The appearance of children in the family, as a rule, causes a decrease in the income side of the family budget, especially in the first five years of marriage. In the next five years, the decline slows down, and after 15 years of family life, income growth begins, most definitely declaring itself by the age of 18-20 years of marriage, when older children begin to earn and determine in life. The next milestone is the 30-year age of the family. This is the approximate time of the parents' retirement, some stabilization of the financial situation in connection with its receipt in addition to the salary. Only in the next 10 years, due to the retirement of pensioners from work, family income begins to fall sharply.

Official statistics constantly pays great attention to such an important, from the point of view of staging, family characteristic as the number of children. This is due to a number of circumstances, and in particular, the fact that the number of children determines a lot in the resource potential and behavior of families - labor potential, economic and consumer behavior, the nature of the distribution of time resources, in the general well-being of the family. However, this indicator also plays a very important role in terms of determining the stage of the life cycle in which the family is located. Although the number of children is only one of the indicators of the staging in the family life cycle, which is not completely decisive in all cases, one should recognize its fundamental role in distinguishing such stages.

An important role in the stage-by-stage approach to the life cycle of the family is also played by taking into account the very age of the family. The age of the family, quite often also representing the age of the spouses, largely reflects the labor and professional opportunities of the family, its human and social capital. The combination of two indicators - the number of children and the age of the family - provides a more complete basis for breaking down the life cycle into stages.

Reliable data representing, based on the number of children, differences in income and consumption of modern Russian families at different stages of the life cycle can be demonstrated in the table of income and expenses of families with different numbers of children. (see table 1)

It can be seen from the data in this table that for the main types of income, with an increase in the number of children, their per capita values decrease. There are deviations only in terms of the value of in-kind receipts and the amounts of attracted funds.

Table 1 - Income and expenses of Russian households depending on the number of children

	Households with children under the age of 16
	one child	two children	three children	four children
Available resources

of which: gross income
including: cash income
value in kind
the amount of funds raised and savings
Final consumption expenditure

of which: the cost of home meals
purchase of alcoholic beverages and tobacco products
buying clothes and shoes
payment of housing and communal services and purchase of fuel
purchase of household items, household appliances and home care
health care costs
transport costs
communication costs
education spending

2.3 Modeling the family budget Chernova M.V. "Modeling the family budget" / Chernova M.V. / / magazine "Finance and Credit", 2011. #17

Consider the model of the family budget and the principles for reflecting income and expenses in it. Family income usually comes from two sources: husband and wife. According to the economic content, family income can be divided into labor (wages), investment (income on deposits, income from renting out property) and social (benefits, pensions). Investment incomes are of a general monthly nature if they are the result of joint investments (accumulations) of the spouses. If the source of income was created by one of the spouses before marriage, then the income from it should be attributed to the spouse-owner. Family income can also be divided into current, which include regular monthly income (salary, benefits) and lump sum (gifts, inheritance).

In the budget presented in Table 2, revenues are reflected at the time they are paid by the source. Wages received in February are included in the February column, regardless of which month it was accrued by the employer. Interest on deposits is proposed to be reflected in the month in which they are accrued by the bank.

Table 2 - Income budget upon receipt of funds

Source of income	Amount, rub.


Main place of work
part-time
Other one-time earnings

Entrepreneurial activity
Allowance of social protection authorities
General income
Deposit interest
Garage rental income
Total income...

Family expenses should be divided into one-time and current. Current expenses include the following payments: food and household expenses; communal payments; medical service; expenses for children, car maintenance; clothes, shoes; leisure; payment of assistants; pocket money, etc.

The article "nutrition" may include products, semi-finished products and ready-made food, which is determined by the wealth of the family and its habits. The line "household expenses" reflects the purchase of detergents and various offers necessary for the care of the apartment.

On the line "utility payments" we propose to reflect the amount of rent, payment for electricity, telephone and Internet. The item "expenses for children" includes payments for the maintenance of a child in kindergarten and visits to additional educational and sports facilities, as well as expenses associated with schooling. Medical expenses may include payments under voluntary agreements. health insurance and / or payment for consultations and treatment in private clinics and public medical institutions, as well as expenses for the purchase of medicines and medicines.

The item "maintenance of the car" includes the purchase of gasoline, spare parts, payment for parking and repair services. The article “clothing” includes the cost of updating the wardrobe of all family members, the purchase of shoes and accessories. In some families, the purchase of children's clothing is included in the item "expenses for children", and the purchase of clothing for adults and teenagers is included in their pocket expenses. In this case, a separate item "clothes" in the current expenditure budget will be absent. In low-income families, spending on clothing can be a significant share of income. Then it is advisable to include these payments in the budget of one-time expenses. The leisure item includes expenses for visiting theaters, restaurants, buying gifts for friends and family.

When maintaining the family budget according to the proposed methodology, it is advisable to allocate a fixed amount of pocket money to each family member on a monthly basis and determine what own expenses he must pay from it. Most likely, such expenses will include travel in public transport and meals during work/study, small personal purchases, payment for cellular communications. At the expense of "pocket money" the costs of maintaining the car can be paid if the person responsible for its operation is one of the family members. Out-of-pocket expenses may include updating your wardrobe and purchasing gifts.

The involvement of assistants in household chores is very common in recent years, even in families with low incomes. Most often, these include a nanny, then an au pair, a personal assistant, a handyman, a driver, etc. In this regard, a separate line is provided in the expenditure budget to reflect such payments.

An example of a family expenditure budget is presented in Table 3. Gasoline expenses are included in pocket money, and the line “maintenance of the car” reflects the cost of repairing it. The assistants' pay includes cash payments to the nanny, who is invited occasionally. Clothes for family members are bought from the general budget.

One-time expenses include such expenses as the purchase of furniture and household appliances, vacations, repairs in an apartment, construction of a summer house, and purchase of an apartment. One-time expenses are financed by loans and savings. One-time expenses were included in the payment for the renovation of a room in the apartment.

Table 3 - Expenditure budget

Type of expense	Amount, rub.

Current expenses Including:
Meals and household expenses
Communal payments
Medical service
Children's expenses



Payment of assistants
Family members pocket money

One-time expenses
Total expenses...

After income and expenses, the next block in the family budget is savings. In practice, multi-currency accumulation is widespread. In this case, exchange rate differences arise in home accounting. Of course, accounting for minor currency fluctuations is not necessary.

In addition to the structure of the budget and the composition of its indicators, it is necessary to determine the rules for accounting for income and expenses, which, of course, are established by each family independently.

The proposed model is a simplified representation of the family budget, but at the same time provides the necessary information for making decisions on financial matters.

2.4 Temporary resources of the family Zherebin V.M. "Temporary resources of the family" / V.M. Zherebin, O.A. Alekseeva, N.A. Ermakova // journal "Questions of Statistics" 2006. No. 8, p.45-54

It is most expedient to consider the time resources of the family on the basis of the central concept - the family time budget. The family time budget is understood as the distribution of the fund of time (most often daily) according to the directions of its use. The following elements of the daily fund are distinguished: working hours and time associated with work; time for housekeeping, for work in a personal subsidiary plot; time spent on raising children; free time; time to satisfy physiological needs (including sleep); other time costs. The family's time budget is determined by employment opportunities, the level of wages and other incomes, the demographic composition and stage of the family's life cycle.

The concept of the time resources of the family and the individual turns out to be more complex in comparison with the time budget, primarily because it not only takes into account the distribution of time, but also assesses the presence of a reserve of time, the degree and efficiency of mastering the available time in terms of the goals and objectives facing the subject. .

The reserve of time available to the family is very important, since, depending on the situation, this reserve can be used either for additional work and earnings, or for training and advanced training, or used for its intended purpose - to serve for physical and moral rest.

When studying the temporary resources of a family, one should pay equal attention to both the analysis of the resources of individuals - family members, the temporary resource potential of the family as a whole, and the temporary characteristics of the social situation in which they exist.

2.5 Calculation and analysis of family income and expenses

It will be necessary to compile a table: there will be three columns in it, and two rows to start with: the revenue and expenditure parts of the budget. A month is usually chosen as the planning period. First you need to plan the revenue side of the family budget. Think about what items the family's income for the planned month will consist of. All sources of income must be taken into account here: wages, government transfer payments, property income, etc. In the "Plan" column opposite each article, put down the amount of expected income to the family budget. Then add another line, titled "Total income", and calculate the amount of funds that the family can count on in the next month.

After planning the revenue side, it is necessary to plan the expenditure side of the family budget. As a rule, certain difficulties arise with expenses: of course, the amount of rent and other utility bills is more or less fixed, but who and when thoroughly calculated how much money a month is spent on bread or milk? Naturally, the amounts of the planned expenses of the family budget will be approximate, it is only important to limit certain limits. In the final line, we calculate how much the family can afford to spend next month. If the family is one of those who prefer to save rather than use loans to make large purchases, then one more “Savings” line must be added to the budget. Transfer the amounts from this line from period to period on an accrual basis until the required amount of funds is accumulated. Another necessary article is "Reserve". The family budget must necessarily include funds for unforeseen expenses, whether it be unplanned purchases, money for urgent treatment or other emergency needs.

Now it is necessary to analyze whether the estimated income will be enough for the estimated costs. To do this, subtract “Total expenses”, “Savings” and “Reserve” from the amount in the “Total income” line. If the balance turned out to be negative, it is necessary to find a rational solution, to give up some expenses or to discuss the possibility of additional income.

In the course of the course work, I tried to more realistically present the situation that arises in most Russian families when forming the family budget. To do this, using the example of a familiar average family, I made calculations of income and expenses for the next month and made a budget plan. It should be noted that family members belong to the category of people who do not plan their expenses.

The family consists of three people: one working adult and two children, one of whom is a minor. The family maintains a joint budget, in which both income and expenses are shared.

Let us dwell in more detail on the monthly income of the family. They are formed from the salary of a working adult - 27,000 rubles and pension income for the loss of a breadwinner for each child - 5,000 rubles. The average nominal monthly income of a family is 37,000 rubles. The main items of monthly expenses are mandatory. These include: food expenses, averaging about 15,000 rubles per month; transport costs - about 2000 rubles; expenses for rent, utilities and the Internet - 5,500 rubles; expenses for clothes - 7000 rubles per month; purchase of medicines - 1000 rubles; education expenses - 1000 rubles. In addition, the expenses associated with the holidays are desirable - about 3,000 rubles per month; and spending on leisure - about 2000 rubles. Thus, the average monthly expenses of this family are 36,500 rubles.

Based on the analysis of income and expenditure items, the following conclusions can be drawn:

1. Despite the fact that incomes are numerically equal to expenses in the family budget, mandatory payments amount to more than 50%. This can lead to an imbalance in the family budget.

2. Lack of control over spending creates barriers to savings.

3. The inability to save, in turn, leads to the fact that making large purchases occurs spontaneously and, as a rule, through lending, which creates additional expense items in the absence of an additional source of income.

The following can be suggested as possible solutions to the existing problems: firstly, it is necessary to realize that the process of family budget planning is a necessary condition for the existence of any family. It allows you to control the movement of funds within a single family, analyze the result, the result of housekeeping and the prospects for the existence of the family. Secondly, you need to set a realistic goal, which will be the result of maintaining the family budget. In the case of this family, these may be: reducing the level of obligatory expenses and accumulating funds for making large purchases. To achieve the set goals, it is necessary to define an action plan. First, strive to either reduce your expenses to the maximum by saving, or look for sources of additional income. Such, for example, may be additional state benefits due to family members in connection with a difficult family situation. Secondly, to have as much information as possible about promotions and discounts, in order to rationally plan expenses. Thirdly, to involve all family members in the management of the family budget, which will allow not only to develop a plan jointly, but also to share responsibility. In addition, it is necessary to analyze the factors that interfere with the implementation of the planned plan and force them to deviate from it.

3. The state in the formation of the family budget

3.1 The family budget is the key to the implementation of the budgetary policy of the state. Dolgova I.V. "Family budget - the key to the implementation of the budgetary policy of the state" / Dolgova I.V. / / Journal "Accounting in budgetary and non-profit organizations" 2008. No. 4, p.22-27

At present, the problem of studying the formation and spending of the family budget has become especially relevant, since the family budget is an integral part of the state budget. It is the basis of the welfare of the entire state and reflects the level of economic development.

Since wages remain the most significant part of family income, in the context of inflation, real total family income tends to decrease, despite a significant increase in its nominal value, which leads to a significant drop in the material well-being of a significant part of families. In our country, due to the disastrous state of the economy, the state is not yet able to raise wages to the proper level and ensure the proper standard of well-being.

Therefore, the second no less significant source of family income is personal subsidiary farming, which not only rural residents, but also city dwellers are forced to deal with. The development of private farms has an impact not only on the budget of the families that run these farms. They significantly help those families who purchase their products. Therefore, such a direction in replenishing the income of the family must certainly be supported by the state.

Recently, an increasing role in the family budget is played by income from entrepreneurial activity in connection with the development of small business in Russia.

As for expenses, food is one of the most important items in the family budget. In the US, it accounts for 15% of the family budget, in Germany, France, Sweden - 23%, in Russia more than 50%. From year to year there is only an increase in this expenditure part of the family budget. The item of expenses for housing and communal services, transport and communications continues to increase.

The increase in spending on food and housing has led to a change in the very structure of family budget expenditures. Consumption of durable goods, non-food group goods has sharply decreased. The consumption of goods and services for cultural and educational purposes, including books, newspapers, visits to theaters (the prices of which are unaffordable to the majority of the population), and the purchase of medical preparations, has decreased to a greater extent.

After the transition of our country to the path of market reforms, as a result of price liberalization, there is a drop in living standards and an increase in the number of low-income families. An increase in the number of low-income families not only reduces the tax base, but also increases the expenditure side of the country's budget: the amount of transfer payments in general increases or, conversely, the amount of benefits per unit of needy decreases. The decline in the standard of living of the population has a detrimental effect on the process of reproduction of the labor force of society: the number of births, representing the potential productive force of society, is decreasing. At the same time, the ability to provide a high educational and professional level to this potential workforce is shrinking.

A reduction in the revenue side of the family budget leads to a reduction in its expenditure side, intended for the accumulation of funds, which reduces the possibility of investment in the country's economy. Therefore, the state must take into account the fact that it is impossible to ignore issues related to the life of the family, which plays a huge role in the economic development of the country.

3.2 Benefits for women, persons with family responsibilities in connection with the birth of a child and caring for him Kuchma M. "Benefits for women, persons with family responsibilities in connection with the birth of a child and caring for him" / Kuchma M. / / magazine "Man and Labor" 2006 №2, pp.51-54

As a general rule, the benefit is paid to a woman, provided that the maternity leave began during the period of her work, as well as in the case when the leave came within a month after dismissal from work (service) due to an illness that prevents the continuation of work or residence in the given area (in accordance with a medical certificate issued in the prescribed manner); transferring the husband to work in another area, moving to the place of residence of the husband; the need to care for sick family members (if there is a medical certificate) or disabled people of group I. The payment of benefits in these cases is made at the last place of work.

The allowance for pregnancy and childbirth is established in the amount of average earnings for the last 12 calendar months preceding the month of the onset of this leave, taking into account continuous work experience and other conditions determined by legislative and other regulatory legal acts on compulsory social insurance. Article 8 of the Federal Law of May 19, 1995 as amended by the Federal Law of August 22, 2004 No. №122-F3

At the expense of the Social Insurance Fund, citizens with children are paid cash benefits in the following amount:

Benefit for pregnancy and childbirth (100% of average earnings);

Benefit for caring for a child up to 1.5 years old (40% of average earnings, but not less than 2453.93 rubles - for caring for the 1st child, 4907.85 - for caring for the 2nd and subsequent children)

Benefit at the birth of a child (in 2013 13,087.61 rubles)

Women registered in a medical institution at an early stage of pregnancy (before 12 weeks of pregnancy), together with the maternity allowance, are paid a lump-sum allowance in a fixed amount, which is determined federal law. From January 1, 2013, the amount of the allowance will be 13,087.61 rubles.

The child care allowance is paid to the mother or other person who actually takes care of the child, when taking parental leave in accordance with Article 256 of the Labor Code.

The child care allowance is paid from the day the parental leave is granted until the day the child reaches one and a half years of age. Prior to granting such leave in installments, the allowance is paid in proportion to the number of calendar days per month falling on parental leave. Also, the right to receive benefits is retained if a person on parental leave works part-time or at home, both at the main place of work and in another organization.

3.3 Benefits for parents. Matskyavichene E.V. "Benefits for parents" / Matskyavichene E.V. / / Accounting magazine, 2008, No. 11, pp. 39-43

Benefits for pregnant women. Pregnant women, in accordance with a medical report, are reduced production rates, service rates. It should be noted that the performance of lighter work or the performance of output on a much smaller scale does not at all mean a reduction in wages. The employer is obliged to keep the pregnant woman the average salary corresponding to her previous work. If there were unfavorable production factors at the work site where the woman worked before pregnancy, the administration of the enterprise is obliged to transfer her to another job. An employee may be asked to work from home. But even in this case, the expectant mother should keep the average earnings from her previous job. Suppose that the administration cannot find another job for a pregnant employee at the enterprise at all. This does not mean that the expectant mother should work in the same area of work. In this case, the woman must be released from work altogether. At the same time, the employer must pay her average earnings for all missed working days from her own funds.

Benefits for parents of young children. Not only mothers are entitled to such benefits. So, in particular, fathers, grandparents, and other relatives can also use the right to parental leave. For the period of this leave (and it can last until the child is three years old), the employee retains the place of work (position).

It is now not uncommon for women to return to work just a few months after giving birth. Article 258 of the Labor Code of the Russian Federation gives such mothers the right to additional breaks for feeding the child. During the day, the employer is obliged to provide such breaks at least every three hours for a duration of 30 minutes. every. If a woman has two or more children under one and a half years old, then each additional break must last at least one hour. Article 264 of the Labor Code of the Russian Federation grants such a right to the father of a small child if he raises him without a mother. It must be remembered that breaks for feeding are included in working hours and must be paid in the amount of average earnings. Therefore, the administration of the enterprise does not have the right to cut wages due to the fact that the mother (or father) of the child has not worked full time.

Benefits for parents of a disabled person. Additional paid days off are mandatory for the parents of a disabled child. The Ministry of Labor of Russia and the Social Insurance Fund of Russia, in resolution No. 26/34 dated 04.04.2000, explained that this benefit is provided to parents until their children reach the age of 18. It does not matter whether the parent of a disabled child works in a state institution or in a private enterprise. Any employer is obliged to give such an employee additional days off. Parents can divide the days off among themselves as they see fit. In total, four days off are provided, and each parent can receive, for example, two days a month. If there are two disabled children in the family, the number of additional days off does not increase.

Benefits for foster parents. Persons who have adopted a child have the right to receive leave related to the appearance of children in the family, as well as other parents. Both the new mother and the father have the right to leave, but only one of them can use it. The duration of the leave depends on the age of the child. If an infant is adopted, then the parental leave must continue from the date of its establishment and until the expiration of 70 calendar days from the date of birth. If two children are taken into the family, then 110 calendar days from the date of their birth. If the adopted child is no longer an infant, then the new parents can only apply for leave until the child reaches the age of three. When transferring a child to their family, adoptive parents are paid an allowance in the amount of 8,000 rubles at the expense of the federal budget. If there are two or more children, the allowance is paid for each child.

3.4 Family investment in future human capital. Bagirova A.P. "Family investments in future human capital: updating the problem of payback in Russian conditions" / Bagirova A.P. / / Finance and Credit magazine, 2010. No. 33, p.49-54

It is known that the costs of the formation and development of human capital are carried out in various areas, the main of which are the family, the education system, and the sphere of professional activity. The role of the family in this process is very significant and consists mainly in the investment of labor and material costs in the upbringing, education and state of physical, psychological and intellectual health of the future bearer of human capital.

The significant role of the family in shaping the future human capital is also confirmed by the fact that even in the process of early development, the ability of the individual to increase his own human capital in the future is laid. Arguing this position, various researchers present the volume of produced human capital as a function of such arguments as economic ability (L. Tarou), as the coefficient of the ability to increase human capital, as inherited or acquired own talents of a person (J. Ben-Poret).

The structure of family costs for the formation of human capital should include two main elements:

material costs, which include all direct investments in the care, upbringing, socialization, education of the individual;

labor costs (these include all the costs of living reproductive labor in the process of care, upbringing, socialization and education of the individual).

At the same time, the resources of parents include their own human capital, their labor and time costs, and their financial assets.

...

What is the budget of the family and the state?

The family budget is a kind of financial plan that summarizes both the income received and the expenses, and moreover, only for a clearly defined period of time. Naturally, there is a similarity between the formation of the budget of the family and the state. Since in both cases, the need for a clearly specific study of income and cost optimization is formed. Such a plan is an indisputable basis for the formation of the normal existence of the state and the family. But, if the state has many sources of income, then the family receives income, as a rule, on the basis of wages. Naturally, wages can be different, for this very reason, some families can plan their budget normally, other families cannot provide themselves with a normal existence.

Proper family budgeting

Typically, the budgeting process is based on three main steps:

Clear setting of financial goals. That is, of course, the family knows perfectly well that it is necessary to receive a certain income in order to ensure a normal existence. Naturally, those activities are chosen that could provide a stable income to the family. Among other things, the family evaluates the possibility of obtaining additional income;
Income planning. In fact, the family receives some income already today, and it is on this income that the calculation is made in the next period of time;
Cost planning. Of course, the family has fixed expenses that it faces on a monthly basis. This is payment for utilities, the need to pay for educational circles, payment for preschool institutions, etc. A budget for food is also being formed. In fact, it is possible to calculate in advance how much money is needed to ensure the payment of all obligations, as well as to ensure the normal nutrition of the family.

Low-income families can receive specialized social assistance from the state. To take advantage of the government's low-income family welfare programs, you...