EFFICIENCY ANALYSIS OF FORMATION AND IMPLEMENTATION THE UNITED TERRITORIAL COMMUNITIES BUDGET PROGRAMS
DOI:
https://doi.org/10.15330/apred.2.14.107-116Keywords:
budget program, program-target method, performance indicators, decentralization, the united territorial communityAbstract
The article is directed to study the peculiarities of planning and implementation the local budgets in conditions of decentralization. The author defines the essence of budget programs as a special component of the program-target method. The method of comparative analysis the effectiveness of the budget programs executed by spending units of local budgets is analyzed; its position was used to evaluate budget programs operating in the territory of the united territorial community. The shortcomings of the corresponding methodology are generalized and the directions of improvement the mechanism for analysis the effectiveness of the formation and implementation the joint territorial communities budget programs are outlined.
References
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2. “The Budget Code of Ukraine: 08.07.2010.” The Verkhovna Rada of Ukraine, zakon.rada.gov.ua/laws/show/2456-17. Accessed 2 Apr. 2018
3. “The Methodological Recommendations for the Evaluation of the Effectiveness of Budget Programs. The Ministry of Finance of Ukraine 17.05.2011.” IBSER, www.ibser.org.ua/legislation/zakonodavstvo-z-pmc/ocinka-byudzhetnyh-program. Accessed 2 Apr. 2018
4. Markovych, Halyna. “Evaluation of the effectiveness of budget programs”. Budget Accounting, no.46, 2016. I.factor, i.factor.ua/ukr/journals/bb/2016/december/issue-46/article-23802.html. Accessed 21 Apr. 2018
5. “On Approval of Passports for Budget Programs for 2017.” Bilshivci UTC, bilshivcivska-gromada.gov.ua/pasporta-bjudzhetnih-program-2017-r-1523954227. Accessed 21 Apr. 2018
6. “Support schools: through resistance to success.” Association of Ukrainian Cities, auc.org.ua/novyna/oporni-shkoly-cherez-sprotyv-do-uspihu. Accessed 21 Apr. 2018
7. Golynska, Olesya. “Basic approaches and categories of managerial evaluation of efficiency of budget.” Teoriia i praktyka derzhavnoho upravlinnia, no. 3(58), 2017. Kharkiv Regional Institute of Public Administration of the National Academy of Public Administration, kbuapa.kharkov.ua/e-book/tpdu/2017-3/doc/2/02.pdf. Accessed 21 Apr. 2018
8. Adamenko, Iryna. “Priority ways to improve the system of formation the local budgets in Ukraine”. Economic Herald of the University, vol. 1, no.30, 2016, pp. 139-146.
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Published
2018-07-27
How to Cite
Myhovych, T. (2018). EFFICIENCY ANALYSIS OF FORMATION AND IMPLEMENTATION THE UNITED TERRITORIAL COMMUNITIES BUDGET PROGRAMS. The Actual Problems of Regional Economy Development, 2(14), 107–116. https://doi.org/10.15330/apred.2.14.107-116
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