The Informational-Analytical Principles of Budgeting Management in Amalgamated Hromadas

Анотація

In connection with the processes of decentralization, the issues related to the formation of amalgamated hromadas (AHs) are gaining more and more attention. A big advantage in the creation of AHs is the transfer of significant powers from the State authorities on budgets to the local self-government. It is proved that the software in the sphere of management accounting and budgeting should include methodologies of implementation of the subsystems of both the budget and the process management, as well as means for projecting regulations of the financial management system. The authors propose the necessary minimum requirements for the software of the budgeting process, which display that due to a powerful and flexible system of formation of analytical reports, there is a significant improvement in the organization of work on the implementation and analysis of the budget. The list and characterization of the software available on the Ukrainian market are presented, which justify that the automation of budgeting through the introduction of an integrated information system is possible and depends only on the understanding of the importance and necessity of this process by the leadership of AH. The process of developing managerial decisions has a number of analytical procedures: analysis of the incoming information used for managerial decision-making; analysis of alternative solutions regarding the options; analysis of the progress of implementation of decision and analysis of deviations of the results obtained from the planned ones. Analytical activity is an integral attribute of the entire management process. According to the results of the research, one can conclude that the increase in the number of managerial tasks facing the leadership of hromada at the same time forms the preconditions for the creation of an informational-analytical system, the data of which will be able to satisfy any requests – both external and internal. Providing the necessary information at the right time on the basis of management accounting and analysis is the essence of the organization of information service of budgeting and management processes, contributes to the achievement of the goals outlined in the strategy for development of hromada.

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