Program-target method in planning of state budget

Анотація

Purpose. The aim of the article is the development of proposals for improving the methodology of program-targeted planning in the process of managing the State Budget of Ukraine. Methodology of research. The following methods of economic research are used in the article: comparative analysis, causal analysis, expert survey – in determining the effectiveness of the National Target Program “Drinking Water of Ukraine for 2011-2020”; tabular and graphical methods – for visual visualization of the analysed / obtained data; abstract and logical – in formulating conclusions from the study. Findings. It is established that the total number of state targeted programs is reduced in recent years in Ukraine, respectively, and the amount of their funding is reduced, and the quality of their development and implementation remains low. It is substantiated that the program-targeted approach in Ukraine is unalterable, as it most fully and consistently allows in practice to implement the principles of state budget planning. At the same time, certain restrictions in the use of program-targeted planning have been identified. The method of evaluating the effectiveness of budget programs at all stages of the budget process is proposed, which can be a supplement to existing methodological approaches to realistically assess the implementation of a program, correct planned results, clarify goals and basic parameters of state programs of social and economic development of Ukraine. Originality. Scientific and methodological approaches to assessing the effectiveness of budget programs have been further developed; in particular, proposals have been developed to improve the methodology of program-targeted planning in the process of managing the State Budget of Ukraine. Practical value. The results of the conducted study can be the basis for improving the current methodology for assessing the effectiveness of budget programs in Ukraine, as well as identifying opportunities for European practice of program-targeted budget planning. Key words: state budget, planning, program-target method, evaluation, efficiency, program.

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