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PROGRAM-TARGET BUDGETING: EXPENDITURE OBJECTIVES

Автор: Sveta on .

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Solopenko T. Algorytm vyznachennja cilej u bjudzhetuvanni. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S. 91-104.

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DOI:  http://doi.org/10.31617/visnik.knute.2020(131)06

UDC 303.717: 336.14

SOLOPENKO Tetiana, 
postgraduate student of the Department of Finance,
Kyiv National Economic University named after Vadym Hetman
54/1, prospect Peremohy, Kyiv, 03057, Ukraine

E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: https://orcid.org/0000-0002-4662-6936

PROGRAM-TARGET BUDGETING: EXPENDITURE OBJECTIVES

Background. The study is devoted to the analysis of thematic use of this form of mana­gement for the relationship of financial resources with the result as program-targeted budgeting in the context of its application in the budget process of Ukraine through a combination of program-targeted management method and organization of delimitation of financial resourceswith thecertain results, established inthe purpose. The article proposes theoretical aspects of algorithmization of goal setting in program-target budgeting.
The aim of this study was to conceptualize and algorithmize the definition of goals for budget expenditures in the context of program-targeted budgeting and the actual organization of the budget process in Ukraine.
Materials and methods. Methods of theoretical generalization, comparative ana­lysis and synthesishave been usedin the the study.
Results. The primary attribute of targeted budgeting through programs is the purpose of budgeting. The article describes the essence of the concepts of "purpose" in pro­grammatic budgeting. As the concepts of goals and results are used concurrently in law and in scientific publications, we also concretize their relationship by modeling financial purpose in budgeting as directional and specific, measurable in cost and time in result.
The author also outlines the criteria and conditions for setting targets in program­matic budgeting, taking into account aspects of budgetary policy, compiled by the author according to the statements from domestic scientific sources.
Conclusion. Based on the conceptualization of the concept "goal", the following aspects are proposed to ensure the effectiveness of achieving the goals in programmatic budgeting: setting an effective meaningful measurable goal with the following impact effect; organization of maximum positive synergistic impact; finding ways to save resources and stop spending on time and reach goals; adjusting the goal to the ability to achieve it.
Keywords: budget expenditures, program-targeting method, budgeting, public finances.

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