BUDGET POTENTIAL ARCHITECTONICS: FROM RESOURCE BASE TO INSTITUTIONAL CAPACITY

Анотація

The article proposes a conceptualization of budget potential architectonics as a systemic construct for transforming the resource base of local finances into socially significant results through coordinated interaction of institutional rules and incentives, organizational-dynamic capabilities, and budget cycle processes, which goes beyond reducing potential to the sum of revenues. The transition from a reductionist interpretation of budget potential as a sum of revenues to an integrated theoretical-methodological approach is substantiated, which takes into account the transformational function of institutional rules and incentives (tax powers, equalization formulas, budget rules), organizational-dynamic capabilities (human resources, analytical, digital, controlling) and budget cycle processes (medium-term planning, program-target budgeting, transparent procurement, internal control and audit). An institutional-managerial model of architectonics is proposed which describes the mechanisms of interaction of four modules through a feedback system and determines the system's throughput capacity in transforming resources into results in the form of public service quality, infrastructure capital, inclusive growth and financial sustainability. The architectonic approach has been operationalized for diagnosing "bottlenecks" in the "resources — rules — capabilities — processes — results" chain and substantiating policy instruments aimed at increasing the productivity of resource conversion into public value under conditions of uncertainty and post-war reconstruction tasks.

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