PERSPECTIVES OVER THE ASSISTED ANALYSIS OF
ADMINISTRATION IN THE BUDGETARY ACTIVITY
WITH THE HELP OF RARE MATRIX
TOADER CARINA ELENA – UNIVERSITARY LECTOR AND
DOCTOR
C-TIN BRANCUSI UNIVERSITY, TARGU-JIU
ECONOMIC SCIENCES FACULTY
ABSTRACT
The application in question allows making both the budgetary expenses evident on chapters,
articles, rubrics, and their volume in comparison with the initial aspects approved by the rightful authority.
This application can be used by any public institution that works with public funds (budgetary credits), but
also by the control organisms that have this application and that connect to the evidence of the use of
budgetary credits through a certain network, established by both sides.
Using rare matrix, we have edited for the costs share „the approved credits, payments
end actual costs evidence chart”, carefully following the form approved by The Ministry
of Finance.
On the other hand, we have constructed, based on the same matrix, the algorithm, based on
which sums, representing cash register payments and actual costs, are registered.
To prevent as far as possible changes to the registration concerning the sums registered in
chapters and articles, we decided to edit only the sums in rubrics.
This way, if, for example, costs have been introduced in the “current repairs” article, on the
first two trimesters, and their sum exceeds the approved budget, modifying the
registrations to fit the approved sums would take an enormous amount of work in order to
modify every rubric.
The application in question allows making both the budgetary expenses evident on
chapters, articles, rubrics, and their volume in comparison with the initial aspects approved
by the rightful authority.
This application can be used by any public institution that works with public funds
(budgetary credits), but also by the control organisms that have this application and that
connect to the evidence of the use of budgetary credits through a certain network,
established by both sides.
We have started from the study of the structures of incomes and costs in the law of the
state’s budget, which is organized in parts, chapters, subchapters, titles, articles and
rubrics.
In order to have a systematization of data in tables that can be queried and in order to have
answers to the requests of the application, we suggested the following levels:
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Pe baza matricelor rare am editat la partea de cheltuieli „fişa de urmărire a creditelor
aprobate plăţi şi cheltuieli efective” respectându-se întru totul forma aprobată de Ministerul
Finanţelor.
Pe de altă parte am elaborat pe baza aceloraşi matrice algoritmul în baza căruia se
înregistrează sumele reprezentând plăţi de casă şi cheltuieli efective.
Pentru a se îngreuna pe cât posibil modificarea înregistrărilor la nivel de capitole şi
articole a sumelor deja înregistrate, am convenit să fie editabile doar sumele da la nivelul
alineatelor.
În acest fel dacă s-au operat spre exemplu cheltuieli la articolul „reparaţii curente”
pe primele două trimestre, iar suma lor depăşeşte prevederile aprobate prin buget,
modificarea înregistrărilor pentru a fi puse de acord cu sumele aprobate ar impune un
volum imens de muncă necesar modificării fiecărui alineat.
Aplicaţia obţinută permite atât evidenţierea cheltuielilor bugetare pe capitole,
articole, alineate, cât şi volumul acestora faţă de prevederile iniţiale aprobate de
organismele abilitate.
Această aplicaţie poate fi utilizată de orice instituţie publică care utilizează fonduri
publice (credite bugetare), dar şi de organismele de control care deţin această aplicaţie şi se
conectează la evidenţa utilizării creditelor bugetare printr-o anume formă de reţea stabilită
de ambele părţi.
S-a pornit de la studiul structurii veniturilor si cheltuielilor din legea bugetului de
stat care este organizat pe părţi, capitole, subcapitole, titluri, articole şi aliniate.
Pentru a avea o sistematizare a datelor în tabele care să poată fi interogate şi să ne
răspundă la cererile şi cerinţele aplicaţiei, am sugerat următoarele nivele :
ƒ
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Chapter – with table V_C_level1.
The meaning of the fields
1. Code_Level1
– 30 characters
2. Name
– 250 characters
3. Type
– 1 characters (V – income, C – costs)
ƒ
ƒ
Unique key1 : (Code_Level1, Type)
Article – with article V_C_Level2.
The meaning of the fields:
1. Code_Level1
– 30 characters
2. Cod_Nivel2
– 30 characters
3. Denumire – 250 characters
4. Tip
– 1 character (V – income, C – costs)
Unique key : (Cod_Nivel1, Cod_Nivel2, Tip)
Foreign key2 : (Cod_Nivel1, Tip) in table V_C_Level1
Article – with table V_C_Level3.
The meaning of the fields :
1. Code_Level1
– 30 characters
2. Code_Level2
– 30 characters
3. Code_Level3
– 30 characters
4. Name
– 250 characters
5. Type
– 1 character (V – income, C – costs)
Unique key : (Code_Level1, Code_Level2, Code_Level3, Type)
Foreign key : (Code_Level1, Code_Level2, Type) in table V_C_Level2
ƒ
Prevederi Trimestriale(Trimestrial Stipulations) – with the table
Prevederi_Trimestriale (Trimestrial _Stipulations).
The meaning of the fields :
1. Code_Level1
– 30 characters
2. Code_Level2
– 30 characters
3. Code_Level3
– 30 characters
4. Type
– 1 character (V – income, C – costs)
5. Year
– Numerical
6. Trimester1 – Numerical
7. Trimester2 – Numerical
8. Trimester3 – Numerical
9. Trimester4 – Numerical
10. Trimester4r
– Numerical
Unique key : (Code_Level1, Code_Level2, Code_Level3, Type, Year)
Foreign key : (Code_Level1, Code_Level2, Code_Level3, Tip) in table
V_C_Level3
ƒ
Plăţi şi Încasări (Payments and cash-in) – with table Pl_In.
The meaning of the fields :
1. Code_Level1
– 30 characters
2. Code_Level2
– 30 characters
3. Code_Level3
– 30 characters
4. Typr
– 1 character (V – income, C – costs)
5. Date
– Date
6. No_Document
– Numerical
7. Explanations
– 250 characters
– Numerical
8. Value
1
The combination of the key is unique– there cannot be two registrations in the same key.
The foreign key reffers to another table, in which there has to be a registration with the unique key as
refference.
2
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9. Year
– Numerical
10. Month
– Numerical
Unique key : (Code_Level1, Code_Level2, Code_Level3, Type, Date No_Document)
Foreign key : (Code_Level1, Code_Level2, Code_Level3, Type) in table
V_C_Level3
Yhe table PL_IN in ORACLE is an object that has both a method and a trigger,
meaning a programme module tahat acts when we introduce a new registration or when we
modify one (the DATE field).
CREATE OR REPLACE TRIGGER CARINA.T_PL_IN
BEFORE INSERT OR UPDATE OF DATA
ON PL_IN
FOR EACH ROW
Declare
Begin
:New.Year:=To_Number(To_Char(:New.Data,'YYYY'));
:New.Month:=To_Number(To_Char(:New.Data,'MM'));
End;
This structure allows the introduction of dates, trimestrial stipulations, cash-ins or
monthly payments at the lowest level (the rubric level); and, on the other hand , we can
compare trimestrial stipulations and accomplishments in 3 phases:
- rubric level
- article level
- chapter level
through specific sums .
therefore we will have :
- rubric level :
o Prevederi trimestriale (Trimestrial Stipulations) – in table
Prevederi_Trimestriale (Trimestrial _Stipulations)
o Trimestrial accomplishments from the query with the following structure:
„SELECT a.Code_Level1,
a.Code_Level2,
a.Code_Level3,
a.Type
,
a.Year ,
Sum(NVL(a.Value,0)) as Accomplishment,
Trunc((a.Month-1)/3)+1 as Trimester
FROM Carina.Pl_In a
group by a.Code_Level1,
a.Code_Level2,
a.Code_Level3,
a.Type
,
a.Year ,
Trunc((a.Month-1)/3)+1”
- Article level :
o Prevederi trimestriale (trimestrial stipulations) – from the query with the
following structure:
276
-
„SELECT a.Code_Level1
,
a.Code_Level2
,
a.Year
,
a.Type
,
Sum(a.Trimester1) AS Trimester1 ,
Sum(a.Trimester2) AS Trimester2 ,
Sum(a.Trimester3) AS Trimester3 ,
Sum(a.Trimester4) AS Trimester4 ,
Sum(a.Trimester4r) AS Trimester4r
FROM Prevederi_Trimestriale a
GROUP BY a.Code_Level1,
a.Code_Level2,
a.Year ,
a.Type
”
o Trimestrial accomplishments from the query with the following structure:
„SELECT a.Code_Level1,
a.Code_Level2,
a.Type
,
a.Year ,
Sum(NVL(a.Value,0)) as Accomplishment,
Trunc((a.Luna-1)/3)+1 as Trimester
FROM Carina.Pl_In a
group by a.Code_Level1,
a.Code_Level2,
a.Type
,
a.Year ,
Trunc((a.Month-1)/3)+1”
Chapter level :
o Prevederi trimestriale (trimestrial stipulations) – from the query with the
following structure:
„SELECT a.Code_Level1
,
a.Year
,
a.Type
,
Sum(a.Trimester1) AS Trimester1 ,
Sum(a.Trimester2) AS Trimester2 ,
Sum(a.Trimester3) AS Trimester3 ,
Sum(a.Trimester4) AS Trimester4 ,
Sum(a.Trimester4r) AS Trimester4r
FROM Prevederi_Trimestriale a
GROUP BY a.Code_Level1,
a.Year ,
a.Type
”
o Trimestrial accomplishments from the query with the following structure:
„SELECT a.Code_Level1,
a.Type
,
a.Year
,
Sum(NVL(a.Value,0)) as Accomplishment,
Trunc((a.Luna-1)/3)+1 as Trimester
FROM Carina.Pl_In a
group by a.Code_Level1,
277
a.Type
,
a.Year ,
Trunc((a.Month-1)/3)+1”
BIBLIOGRAFIE:
1. Andrei, N., Răsturnoiu, C., Matrice rare şi aplicaţiile lor (Rare matrix and it’s
application). Edit. Tehnică, Bucureşti, 1983;
2. Atkinson, M., Bancilhon, F., De Witt, D., Dittrich, K., Maier, D., Zdonick, D.,
The Object-Oriented Database System Manifesto, International Conference on
Deductive and Object- Oriented Database, Kyoto, 1989;
3. C. Toader, „Analiză automată a sistemelor de gestiune prin metodele algebrei cu
matrice rare cu aplicaţii în ingineria economică”(The auomatic analysis of
administration systems through algebra and rare matrix methods with
applications in economic engineering)- teză doctorat 2003
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