Conceptual and methodological approaches to financial analysis of road funds in the Russian Federation

The article analyzes financial and production aspects of road activities, determines their interrelationship, interdependence and interaction. The author defines the financing of road activities and its financial effectiveness. The author determines the purpose, tasks, object, subjects and methods of financial analysis of road funds in order to assess the effectiveness of the use of budgetary allocations of road funds. The author developed a methodology for the financial analysis of road funds in order to find the reserves for increasing the productivity and efficiency of budgetary allocations of road funds.