INCREASE IN EFFICIENCY OF LABOR COSTS IN MUNICIPAL INSTITUTIONS

The article tells about changes in the calculation of wages to employees of state institutions. This change was introduced according to budget reform in 2004-2006. The essence of the reform in the transition from "management of budgetary resources (costs)" to "management of results". However, at the moment, achieved results do not justify the expectations. There are some actual problems of accepted way of calculation of wages. They are considered in the article. The article provides possible ways to solve them.