Abstract: The object of study is the structure of city budgets of Chelyabinsk region in the last prewar year. The phenomenon of the Soviet city received quite good historiographical coverage. But despite this, quantitative methods are only beginning to be applied by researchers in this field. The coefficient analysis is complemented by other methods of statistical analysis and is used to: 1) establish a relationship between parameters reflecting the city scale, and the selected indicators of budgetary condition; and 2) the evaluation of cities of a region in a one-year scale by planned and actual indicators. The proposed sequence of actions consists of 7 steps: 1) archival and source analysis of data; 2) determination of a set of coefficients; 3) matching of coefficients to comparable species; 4) calculation of summary indices; 5) Establishing a link between the city’s size and individual fiscal indicators; 6) Identifying and analyzing discrepancies between planned and actual urban fiscal indicators; 7) Conducting a rating of cities. As a result of the study, it was found that in the Chelyabinsk region in 1940 there was almost no connection between the scale of the city and its budgetary condition (more-better). The comparison of planning and actual performance revealed a systemic dysfunction – during the reporting period, priorities in budget management shifted from independence to formal balance. The gaps in the overall ranking narrowed – the fiscal position of cities in the region was "naturally" leveled. The region’s largest city, Chelyabinsk, was in the most vulnerable position as it failed to meet its "target" targets due to multiple imbalances within the Soviet system. Initially claiming leadership, it eventually ended up among the average cities. Vulnerable are also some "departmental cities (regardless of their size)" and food-processing centers.

Keywords: soviet city budgets, coefficient analysis, budget status, balance, independence, sustainability, stress, security and efficiency, rating evaluation, problems and contradictions