Business activity as one of the main sources of income in budget organizations

The article deals with the current problem of the essence of entrepreneurial activity of budgetary institutions that generates income. Today, many Russian budgetary institutions in various fields of activity are faced with the problem of lack of state funding, as a result of which they are forced to engage in additional activities that generate income to achieve their main goals and objectives. The article discusses various approaches of modern economists and financiers to understanding the business activities of a budget institution and income-generating activities. At the same time, despite the different interpretation of the concepts, all the authors agree on one thing - that the implementation of business activities by budgetary institutions is necessary to cover the lack of funding. The author indicates the need to analyze the effectiveness of business activities of a budget institution as a source of attracting financial resources. The article also highlights the main economic indicators that can be used in practice by budgetary institutions to assess the effectiveness of business activities.