Ratushnyak Serhiy, student of the National University of Defense of Ukraine named after Ivan Chernyakhovsky, Kiyv, Ukraine

ORCID ID: 0000-0002-9008-1064
e-mail: ratushniak-fin@i.ua

Filyas Maxim, student of the National University of Defense of Ukraine named after Ivan Chernyakhovsky, Kiyv, Ukraine

ORCID ID: 0000-0001-8813-7965
e-mail: fmv26012011tima@gmail.com

Expediency of Using the Experience of Foreign Countries in The Process of Program – Targeted Budgeting in the Defense Sphere

Abstract. Introduction. This study examines the method of budget management to achieve specific results related to the application of program-targeted budgeting in Ukraine on the experience of foreign countries in order to effectively use budget funds and achieve specific results in national security and defense.

Purpose of the article is to analyze the peculiarities of the application of program-targeted budgeting method in foreign countries and the feasibility of using it to ensure national security and defense of Ukraine. The current state of control over the efficiency of the use of budget funds is one of the most important functions of public administration in democratic countries.

State financial control, in accordance with Art. 26 of the Budget Code of Ukraine, is a system of regulations, rules, procedures, implemented by the head to ensure compliance with the law and efficiency of budget funds, achieve results in accordance with the goals, objectives, plans and requirements for the budgetary institution and its subordinate institutions and eliminates risks possible abuses, fraud, waste, mistakes and shortcomings. Therefore, one of the ways to improve the control of legality, expediency, effectiveness and efficiency of spending budget funds is to improve the program-target method of budgeting based on results.

The main results include the following:

– it is expedient to develop regulations of performance indicators to be used during financial planning of budget funds according to the program-target method of budgeting, in order to achieve concrete results;

– to introduce measures to increase the responsibility of executors of budget programs for achieving the goal of the budget program.

Conclusion the analysis of the peculiarities of the application of program-targeted budgeting method in foreign countries shows that the share in the use of budget funds relies on the effectiveness of budget programs directly during their implementation, rather than during financial planning using performance regulations.

Key words: program-target method; achievement of concrete result; use of budgetary means; effective indicators; program-target budgeting; efficiency of use of means.

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