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Документ Volume of public finances as a subject of control(Харківський навчально-науковий інститут ДВНЗ «Університет банківської справи», Харків, Україна, 2019) Хмельков, А.В.; Khmelkov, A.V.The method proposed in the article to accurately calculate the amount of public finances as a subject of control makes it possible to satisfy the socio-economic need in the definition of value of control subject. The main focus of the research is to identify an improved analytical indicator for calculating the value of public finances PFR* (formula (1)), which is more versatile and absolute indicator. The proposed improvements are to take into account the elements of purely financial origin, namely: Consolidated Budget and Single Country Contribution. Such composition of the improved indicator overcomes the flaw of the existing formula, where the elements are the institutions that make up the state social insurance system and have an unstable and volatile nature. This, in turn, allowed developing a number of formulas that were confirmed by the made calculations, in particular: formulas of the volume of control subject for the corresponding reporting period (according to the planned aggregate value of public finances of the country) (formulas (2), (3)); the formula of the volume of control subject for the relevant reporting period (as a cumulative indicator of the cost expression of the country’s public finances upon execution) (formula (4)); the formula of absolute damage to the subject of control (for the relevant reporting period) (formula (5)); the formula for calculating a parameter for an effective and highly efficient institute of counrty control (formula (6)). The obtained indicators PFR*, TSCPFY, TSCPFY*, ALTSCPFY* made it possible to analyze supervisory reviews undertaken by the agents of the national institute of control and work out the parameter of quality assurance and quality assessment of the national institute of control. According to these test results, the developed indicators proved to be the tools of theoretical and practical scientific research of the institute of control as one of the elements of the institutional infrastructure of public finances, which directly ensures their stability.