Research of methods of consumer budgets setting as an instrument of state and corporate social policy

The article provides a comparative analysis of various methodological approaches for the development of a minimum (restorative) con- sumer budget. The study considers 10 both modern and previously existing Russian methods developed over the years by scientists from the All-Russian Center for Living Standards, the Institute of Socio-Economic Problems of Population of the Russian Academy of Sciences, the Institute of Economics of the Russian Academy of Sciences, the All-Russian Scientific Research Institute of Labour of the Ministry of Labour and Social Protection of the Russian Federation and other organizations. The special attention in the study is paid to the issue of establishing a minimum (restorative) consumer budget, reflecting the needs of employees, for its use in the formation and implementation of social policy in Russia. The methodological basis of the research was the content analysis of scientific literature on the problem concerned, as a result of which the theoretical provisions of the consumer budget system were considered, the author's definition of the consumer budget was formulated, and appropriate methods were selected, grouped and systematized. The positive aspects of the studied methods have been identified (such as the application of the normative method for all budget components, an expanded set of non-food products and services, the availability of savings, considering family burden, etc.), which must be taken into account when improving the minimum (restorative) consumer budget. The dependence of the expenditure items of consumer budgets (food, non-food products, services) and the corresponding consumer baskets towards the groups of physical activity and climatic conditions is shown. The research findings and outputs can be used by federal and regional executive authorities, enterprises to assess the cost of living in the regions aiming at establishing