IMPERATIVES OF STRATEGIC FINANCIAL MANAGEMENT OF TERRITORIES IN THE CONDITIONS OF ASYMMETRIC DEVELOPMENT

Анотація

Introduction. The defined strategic vector of Ukraine in the direction of forming partnership with the European communities requires from the regions the increased attention concerning a substantiation of financial policy through effective management. In the system of effective management, it is important for the financial authority to assess the capacity of the territory, outline the components to the ability to form a revenue base, take into account changes in budget and tax policies and strengthen the motivational component for development and development. Goal. Therefore, special attention needs to be paid to the development of a strategic model of financial management, which will move towards sustainable development, while systematically forming a resource, acting and responding through an efficiency multiplier. Method (methodology). Methods of theoretical generalization, grouping and systematization, logical generalization, graphic, modelling were used in the scientific search of the problem, which allowed to identify the problem and substantiate the results of the research in the system. Results. The strategic principles of financial management of territories in the conditions of budget decentralization are defined, which consist in definition of components of level of efficiency of financial management, construction of algorithm of collaboration in territorial management system and development of system strategy of financial management. Conclusions. A system strategy of financial management in the conditions of decentralization has been formed, which envisages outlining the structural guidelines of budget efficiency, determining the priority tasks of management for the respective region, taking into account its socio-economic specifics. It is substantiated that the strategy works through the components of the level of efficiency of financial management, principles and imperatives of continuous development, which ultimately provides a synergistic effect. It is determined that the symmetry of collaboration, parity, coherence and optimization provide a multiplier of budget efficiency.

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