METHODOLOGICAL PRINCIPLES OF PUBLIC MANAGEMENT IN THE FINANCIAL SPHERE OF UKRAINE

Анотація

The study analyzes the methodological foundations of public financial management in Ukraine, considering contemporary challenges such as economic instability, geopolitical risks, inflationary processes, and increasing defense expenditures. It explores the interrelation between crises, corruption risks, and political instability, which complicate effective planning and resource allocation, deepening budgetary imbalances. Theoretical approaches to budget planning are expanded, substantiating the importance of innovative models, particularly program-targeted and crisis-oriented ones, for shaping an adaptive management system. The critical role of integrating digitalization technologies in enhancing transparency, automating budget processes, and ensuring the security of financial transactions is highlighted. A concept of an integrated digital control system is presented, featuring data collection, analytics, and automated reporting modules that connect key financial process stakeholders. The study concludes with the necessity of comprehensive digital transformation, emphasizing anti-corruption mechanisms, transparency, accountability, and results-oriented budgeting.

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