Substantive features of budget expenditure management for social assistance and their impact on the organization of social support measures in the Russian Federation

Based on the provisions of management theories, the article provides a meaningful description of the management of budget expenditures on social assistance. The article shows the specifics of this type of expenditure related to the availability of various approaches and forms of social assistance, which requires an adequate choice of appropriate approaches to cost management and forms of their organization. Based on the theoretical conclusions obtained, the existing practice of providing social assistance at the expense of the federal budget is analyzed. Special attention is paid to the instrument of social assistance based on a social contract. It is concluded that financial support for existing areas of social contract implementation is provided using standard forms of expenditure that do not correspond to the specifics of the activation tool. The formulated theoretical provisions can become the basis for further empirical research on the analysis of the effectiveness of social assistance expenditures in Russia.