Review article

The paper considers the relevant for the present time task of making rational decisions at forming the expenditure part of the budget, when there are enough financial opportunities not only for critical areas of financing, but also for ensuring a decent standard of living for citizens. The main mechanisms of decision-making regarding the allocation of expenditures, which involves the use of mathematical optimization models, are considered. It is investigated where these models are appropriate to use, and for which tasks they are not suitable. The information support of the entire decision-making process necessary for the application of optimization methods is analyzed.