Methods of financial management in local communities under the conditions of the russian-Ukrainian war

Анотація

Introduction. Decentralization in Ukraine was a key factor in the process of reforming public administration aimed at expanding the powers and increasing the financial resources of territorial communities. However, this process was met with numerous challenges, which were complicated by the full-scale russian invasion, which became a serious test for local governments. The russian-Ukrainian war increased the uneven distribution of financial resources, which contradicts the idea of balanced development of all territorial units. This requires bringing financial management methods into line with new realities, in particular to reduce socio-economic disparities. Goal. The goal of the article is to analyze the practice of using methods of managing the finances of territorial communities, to identify their shortcomings and to substantiate the possibilities of adaptation to the conditions of the war and the period of post-war reconstruction. Methods (methodology). The article uses general scientific methods of research, namely: dialectical method, methods of analysis and synthesis, statistical method, methods of comparison and generalization. Results. The analysis of the practice of using methods of managing the finances of territorial communities in the conditions of the russian-Ukrainian war indicates the need to bring financial instruments into line with the rapidly changing environment. Adaptive models of financial forecasting and planning, including dynamic and scenario models, as well as the integration of big data processing technologies and artificial intelligence, are critical for increasing the accuracy of forecasts and flexibility in decision-making by local self-government bodies. Special attention should be paid to issues of financial regulation, which allows not only to ensure the basic needs of territorial communities, but also to support national security and defence through the redistribution of funds between budgets of different levels. Improving the effectiveness of financial control requires active interaction with the public, which is important to prevent abuses and optimize costs in the difficult conditions of war and post-war reconstruction.

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